Analysing tax rules around repatriated employees and the brain gain scheme Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners analyse the new tax provisions concerning repatriated employees as well as brain gain tax advantages. By ITR Correspondent September 02 2019
Netherlands: Analysing important tax developments in the Netherlands By Gabriël van Gelder August 29 2019
Malta: Commissioner publishes first ever guideline on remittance basis of taxation By Rosanne Bonnici August 29 2019
Poland: Poland introduces substance test for payments to recipients abroad By Monika M Dziedzic August 29 2019
Switzerland: The Swiss Federal Council begins Swiss withholding tax reform By Robin King August 29 2019
Luxembourg: CJEU clarifies rules on automatic forfeiture of VAT refund claims By Christian Deglas & Michel Lambion August 29 2019
Italy: Italian Supreme Court rules on place of effective management By Barbara Scampuddu & Gian Luca Nieddu August 29 2019
Spanish court says TP adjustments to the median must be grounded on comparability defects By ITR Correspondent July 18 2019
Italy: Undisclosed dependent agent PE in Italy: Trends and operational impacts By Barbara Scampuddu & Gian Luca Nieddu July 10 2019
EU: Full tax harmonisation under the new Von der Leyen Commission? By Bob van der Made August 29 2019
Spain: Spanish National Appellate Court says transfer pricing adjustments to the median... By Alejandra Aguirre July 10 2019
