01 October 2016
EMEA Tax Newsletter
In this issue:
European crackdown on tax avoidance: what will it mean in practice?
- Implications of the ATAD for Belgium
- What are the effects of the ATAD in France?
- Expected impact in the Netherlands
- How will the Brexit vote affect the UK adoption of ATAD?
- Azerbaijan reforms bring its tax system into line with international tax practices
- The 3 percent tax on dividend distributions is seriously put to the test by a superior rule of law
- Relevance of a right to name the acquiring entity in M&A transactions for German real estate transfer tax purposes
- New proposal for additional relief from loss cancellation rules on a change of ownership
- Tax treatment of dividend payments in double holding structures where ultimate shareholder is non-EU resident
- Transfer Pricing analysis of professional services provided by related-party individuals and corporations
- Difference in tax treatment of Brazilian Juros for tax treaty and domestic law purposes
- Losing control - restrictions on the availability of group relief
- Tax refund claims on interest and royalty payments: a UK perspective on Brisal
- New UK royalty withholding tax and hybrid rules: how much change is needed?
- Real estate: tax changes come into force
- Terminal complexity: proposed changes to UK rules on employee termination payments