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Would a tax on data save the world?
Emmanuelle Deglaire considers the main challenges associated with increasing digitalisation on an "ageing" system and the potential for a vast – and renewable – source of tax on data.The Covid-19 crisis is not over yet but current estimates suggest..
Online Published Date:
01 July 2020
Appeared in issue:
April 2020 - 01 July 2020
Dutch Zinc case highlights key transfer pricing challenges
This recent Dutch Court of Appeal decision encapsulates some complex issues around the burden of proof, application of the arm’s length principle and the impact of transfer pricing on business restructuring. Rezan Ökten, Sebastian Frankenberg and..
Online Published Date:
02 July 2020
Appeared in issue:
April 2020 - 01 July 2020
What is the latest news on the Swiss withholding tax reform?
The Swiss government has issued a legislative proposal for a reform of the Swiss federal withholding tax regime. Nils Harbeke looks at the finer detail of the proposals below. Switzerland is planning to introduce a legal basis to levy a 35 per cent..
Online Published Date:
10 July 2020
Appeared in issue:
April 2020 - 01 July 2020
UK tax developments in response to the Covid-19 crisis
Countries around the world have developed and implemented substantial financial support packages for businesses and individuals struggling as a result of the coronavirus pandemic. In this article Paul Falvey reports on some of the UK tax changes..
Online Published Date:
17 July 2020
Appeared in issue:
April 2020 - 01 July 2020
Deep waters: Fowler v HMRC and the extent of deeming provisions
Readers who have been monitoring the progress of the Fowler dispute will be aware that the Supreme Court recently overturned the decision of the Court of Appeal. Dominic Lawrance analyses the case with particular reference to “statutory fictions”..
Online Published Date:
17 July 2020
Appeared in issue:
April 2020 - 01 July 2020
What is the latest news on the Swiss withholding tax reform?
The Swiss government has issued a legislative proposal for a reform of the Swiss federal withholding tax regime. Nils Harbeke looks at the finer detail of the proposals below. Further, Switzerland is planning to exempt certain groups of investors..
Online Published Date:
22 July 2020
Appeared in issue:
April 2020 - 01 July 2020
Navigating DAC 6
Kim Boylan and Laura Hoyland, of White and Case, provide an international law firm perspective on DAC 6 compliance, with additional commentary from Hannah Gout, of the firm’s general counsel office.Many of us have been aware since around the time..
Online Published Date:
22 July 2020
Appeared in issue:
April 2020 - 01 July 2020
Navigating DAC 6
Kim Boylan and Laura Hoyland, of White and Case, provide an international law firm perspective on DAC 6 compliance, with additional commentary from Hannah Gout, of the firm’s general counsel office.Many of us have been aware since around the time..
Online Published Date:
22 July 2020
Appeared in issue:
July/August 2020 - 19 November 2020
Navigating DAC 6
Kim Boylan and Laura Hoyland, of White and Case, provide an international law firm perspective on DAC 6 compliance, with additional commentary from Hannah Gout, of the firm’s general counsel office.Many of us have been aware since around the time..
Online Published Date:
22 July 2020
Appeared in issue:
September 2020 - 31 December 2020
Has the Netherlands finished being a gateway to low tax jurisdictions?
Despite being widely perceived as a tax haven, the Netherlands has introduced a broad range of measures to discourage its use as a conduit country for tax avoidance. Isabella de Groot discusses these initiatives and their effectiveness.The..
Online Published Date:
27 July 2020
Appeared in issue:
April 2020 - 01 July 2020