EMEA Tax Newsletter
In this issue:
- Brexit: what will be the tax impact for the UK and Europe?
- Implementing BEPS Action 13
- Commission uses State Aid to challenge rulings given under the Belgian "Excess profits" regime
- Debt waiver granted to a foreign subsidiary: tax treatment in the beneficiary's state is not relevant
- Financial compensation for financial activities: must a group cash pooling entity apply a margin to loans granted to related entities?
- Tax changes in new draft Bill will affect multinational and cross-border taxation
- Hungary adopts new rules on the taxation of IP rights
- General Anti-Avoidance Rule enters into force on 15 July
- Extended limitation period for audits of tax credits and net operating losses carried forward
- Is default interest deductible from Corporate Income Tax?
- Good news and bad news: UK reforms its rules on carried forward losses
- Adjusting for the future: new transfer pricing rules could affect finance and royalty structures
- Behind the veil: corporate transparency in the UK