December 2018 / January 2019
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Sponsored by Deloitte LuxembourgOn October 2 2018, the EU Council agreed to adopt several proposals from the European Commission to reform the EU VAT system. These proposals included four 'quick fixes' to the prevailing regime that will apply to improve the functioning of the existing VAT system, pending the introduction of the 'definitive' VAT system that is still the subject of continuing discussion. -
Sponsored by KPMG RussiaIn April 2018 the Federal Tax Service of Russia issued a letter (Letter No. CA-4-9/8285@) containing guidelines for lower tax authorities on how to use the beneficial ownership concept when applying treaty benefits in Russia.
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Sponsored by Deloitte SwitzerlandSwitzerland is phasing out principal company and finance branch rulings as part of broader tax reform.
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