UK implements DAC 6 with guidance to follow
Final regulations implementing the EU directive commonly known as DAC 6 have now been made and come into force on 1 July, looking back as...
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Digital newspapers and VAT
A Council Directive of November 2018 purported to finally allow Member States to apply a reduced or zero VAT rate to digital books...
German Draft ATAD II Implementation Act
On December 10, 2019, the German Ministry of Finance published draft law which is intended to implement Article 9 and 9b of the Anti Tax...
Dividend withholding tax: from abolition to reinforcement
Political developments are hard to predict. The case of the Dutch dividend withholding tax is a prime example of how quickly the...
HMRC Statement on State Aid Recovery
Happy Friday the 13th! Taxpayers who claimed the benefit of the UK’s CFC finance company exemption before 1 January 2019 will have shaken...
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