Sarah Halsted (BDO) provides the latest table summarising the standard rates of VAT currently in force in each member state, as well as their VAT registration, distance selling and intrastat thresholds
Nick Skerrett and Gary Barnett (Simmons & Simmons) examine the issues around EC state aid investigations following the announcement of the investigation into Belgium
Sara Luder (Slaughter and May) explains why the the EU merger route is a useful addition to an adviser’s toolbox
Chris Morgan (KPMG) provides a round-up of recent developments, including: recent OECD discussion drafts from the BEPS project; discussions on the introduction of a GAAR into the EU Parent-Subsidiary Directive; the CJEU judgment on TCGA 1992 s 13; and updates from Germany and Chile.
Jonathan Gordon (DLA Piper) examines the implications of the CJEU’s decision in K Oy concerning VAT on e-books
Tackling BEPS: Andrew Goodall on current priorities and concerns
Martin Zetter provides an update on transfer pricing developments from around the globe
Chris Morgan provides an update of recent key developments, including: the EC state aid investigation into Apple, Starbucks and Fiat; CJEU judgments in two Dutch cases; and updates from Singapore, Sweden and Poland
Peter Cussons examines issues of possible concern from an EU law perspective regarding the BEPS proposals made to date
The European Commission has opened state aid investigations into the transfer pricing arrangements of Apple, Starbucks and Fiat. Jonathan Schwarz takes a look at the important points