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Indirect Tax Archive

  • December 2015

    ECJ: VAT exemption for management of real estate investment funds

    December 22, 2015

    According to the European Court of Justice (ECJ) in the Fiscale Eenheid case (C-595/13), the VAT exemption for the management of special investment funds may also apply to funds investing in real estate, if these funds are subject to specific state supervision.

  • Investments in German non-performing loans no longer subject to VAT

    December 17, 2015

    A recent European Court of Justice decision has provided a boost to the German non-performing loans market.

  • BEPS Special

    December 15, 2015

    Matthew Gilleard introduces this exclusive, comprehensive insight into the work of the OECD in the area of countering tax base erosion and profit shifting (BEPS). Within these covers you will find out about the key messages delivered under each of the OECD’s 15 Actions, direct from the individuals responsible for putting each aspect of the project together.

  • 2016 Look-Ahead: BEPS implementation to dominate international tax landscape

    December 15, 2015

    With the final deadlines for the OECD’s BEPS Project falling at the end of this year, 2016 was always going to be a year dominated by questions about implementation. While BEPS-related activity is not the only issue on the horizon, that alone will ensure multinationals are kept busy over the next 12 months. Joe Stanley-Smith and Matthew Gilleard look through the peephole to analyse taxpayer hopes, fears and expectations for the year ahead.

  • Brazil: São Paulo updates special ICMS rates

    December 10, 2015

    The state of São Paulo has recently introduced some important changes on the state VAT (ICMS) legislation.

  • European Tax Awards 2016: Submission period now open

    December 10, 2015

    Companies and firms can now enter for the European Tax Awards 2016.

  • Estonia pulls out of FTT as discussions make progress

    December 09, 2015

    Estonia pulled out of the proposed European financial transaction tax (FTT) on Tuesday December 8, but the remaining 10 member states have made good progress during the latest discussions.

  • China - Looking Ahead (5th edition) now available

    December 09, 2015

    The 5th edition of China - Looking Ahead, published in association with KPMG, is now available online.

  • New VAT exemption incentives in Montenegro

    December 04, 2015

    Montenegro – as a young country with a small but open economy - is steadily adopting various business incentives, with the objective of attracting reputable foreign investors, particularly in selected industries.

International Correspondents