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International updates - December/January 2016

The latest international updates from our correspondents around the world.

December 23 2015
ECJ: VAT exemption for management of real estate investment funds

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.

December 22 2015
Foglia and Cisternino go out on their own

Giuliano Foglia and Christian Cisternino are leaving Tremonti, Vitali Romagnoli Piccardi e Associati on January 1 2016 to set up their own firm,

Ralph Cunningham, December 22 2015
Linklaters and Dal Cerro join forces in new Italian practice

Linklaters has hired Luca Dal Cerro to establish a new Italian tax practice for the firm from early 2016

Ralph Cunningham, December 22 2015
FATCA – Five steps to compliance

Now that FATCA is in force and information has been exchanged under its provisions, Allan Wilkinson of Buzzacott refreshes your memory about the steps to compliance

Ralph Cunningham, December 21 2015
Will CCCTB succeed this time?

We are living in an era where ‘tax avoidance’ is a popular theme amongst voters and, hence, politicians. This is in spite of the fact that tax avoidance is legal – it is tax evasion that is illegal.

December 18 2015
Investments in German non-performing loans no longer subject to VAT

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

December 17 2015
French Parliament rejects public CbCR for OECD-recommended approach

The French Parliament has voted to make OECD BEPS-recommended country-by-country reporting (CbCR) a requirement but rejected an alternative proposal for public CbCR.

Joelle Jefferis, December 16 2015
Tax Partner, Switzerland, adds new TP department

Tax Partner, the Swiss Taxand member firm, had added a new transfer pricing department, headed by Hendrik Blankenstein and further staffed by Caterina Colling Russo and Bettina Beverungen.

Sophie Ashley, December 16 2015
EU: European Commission issues final decisions in Starbucks and Fiat state aid cases

Bob van der Made On October 21 2015 the European Commission (EC) announced in a press release the adoption of final decisions in the formal state aid investigations into transfer pricing agreements between a Dutch Starbucks entity, Starbucks Manufacturing BV (SMBV), and the Netherlands, and Fiat Finance and Trade (FFT) and Luxembourg.

December 15 2015

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