
TaxNewsFlash-Europe — KPMG's reports of tax developments in Europe
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20 Apr - EU: VAT on telecommunications, broadcasting, and electronic services
20 Apr - UK: Employment related-trusts must correct by 30 September 2018
20 Apr - UK: Reminder of tax changes affecting individuals for 2018-2019
19 Apr - Czech Republic: Brokerage fee held not deductible, burden of proof not satisfied
19 Apr - Czech Republic: Electronic reporting of sales and VAT proposals
18 Apr - Germany: VAT treatment of bitcoin, virtual currencies and transactions
17 Apr - Sweden: Interest limitation rules expected for corporate sector
16 Apr - EU: Summaries of CJEU judgments, state aid proceedings, rulings from EC and other institutions
16 Apr - Finland: Insurance premium tax; question on location of risk posed to CJEU
16 Apr - Luxembourg: Proposed VAT group regime, would be effective 31 July 2018
16 Apr - Netherlands: Draft decree to implement “ultimate beneficial owner” rules
13 Apr - Italy: Input VAT on fuel purchases; VAT grouping rule decree
13 Apr - UK: Proposals on profit fragmentation, addressing avoidance arrangements
13 Apr - UK: Upper Tribunal decision, payments made to acquire partnership interests held “trading in nature”
12 Apr - Austria: Proposed administrative tax law changes, “horizontal monitoring” and advance rulings
12 Apr - Ireland: Modernisation of PAYE reporting, effective 1 January 2019
12 Apr - Slovakia: Tax on sold or unused greenhouse gas emissions (CJEU judgment)
11 Apr - Austria: Ministerial draft to introduce CFC rules
11 Apr - Sweden: Proposals to regulate gaming industry include tax measures
9 Apr - Malta: Tonnage tax regime, update
6 Apr - France: Software and cash-desk conformity measures, VAT collection and reporting
6 Apr - Belgium: Social security rules for cross-border workers
6 Apr - Portugal: EC approves tonnage tax regime
6 Apr - UK: Changes to tax treatment of certain termination payments, effective 6 April 2018
6 Apr - UK: Reminder of filing deadline for employment-related securities annual returns, due 6 July 2018
6 Apr - UK: Tonnage tax “flagging rules” lifted for FY 2018
5 Apr - UK: Update on Brexit negotiations; tax and customs implications
4 Apr - Luxembourg: Ratification of BEPS multilateral instrument expected in 2018
3 Apr - Italy: Overview of tax system
2 Apr - Lithuania: Interest on refunds of VAT overpayments
2 Apr - Slovakia: Tax calendar for April 2018, certain key dates
29 Mar - Malta: Reduced rate of tax (duty) extended through September 2018, transfers of family businesses
29 Mar - Netherlands: Evaluation of work-related costs, reimbursements
27 Mar - Bulgaria: New definition of “beneficial owner” and disclosure requirements
27 Mar - Malta: Update on notional interest deduction
23 Mar - Luxembourg: Text of income tax treaty with France is published
23 Mar - UK: HMRC response to consultation on risk review process for large businesses
23 Mar - Belgium: Corporate income tax reform, changes to prepayments
23 Mar - Luxembourg: New intellectual property tax regime is effective 1 January 2018
23 Mar - Sweden: Proposals for interest deduction limitation rules, and proposed corporate tax rate reduction
22 Mar - Switzerland: Update on Tax Proposal 17; Federal Council action
22 Mar - Germany: VAT on outsourced banking services, referral to CJEU
22 Mar - OECD: Additional guidance on attribution of profits to permanent establishments (BEPS Action 7)
22 Mar - Russia: New VAT rules for e-services, effective 2019
21 Mar - Luxembourg: New income tax treaty signed with France
21 Mar - EU: Proposals for taxation of digital businesses
21 Mar - Serbia: VAT refunds are available, 30 June 2018
21 Mar - Spain: Electronic reporting system for VAT
20 Mar - Ireland: Employee share incentives; considerations for offering tax savings to employees
19 Mar - Austria: Tax treatment of “contributions in kind” and of losses
16 Mar - Romania: VAT payable-related accounts, domestic transactions and imports
16 Mar - UK: Descriptions of tax consultations in Spring Statement
16 Mar - UK: Finance Bill 2018 received Royal Assent, and enacted as Finance Act 2018
15 Mar - Czech Republic: Burden of proof when VAT fraud asserted
15 Mar - Czech Republic: Liability of supply recipient for unpaid VAT
15 Mar - Czech Republic: Retroactive application of exemption of withholding tax for interest, royalties
15 Mar - Montenegro: VAT refund requests for 2017 due by end of June 2018
14 Mar - Sweden: Changes to “chemical tax” being considered
13 Mar - EU: Changes to list of “non-cooperative jurisdictions” in tax matters (“blacklist”)
13 Mar - EU: Disclosure rules, reportable cross-border arrangements by tax advisers
12 Mar - EU: VAT treatment of certain UK commodity markets
9 Mar - UK: Could Spring Statement focus on taxation of the digital economy?
8 Mar - France: Court decision, criteria for finding permanent establishment
8 Mar - EU: Infringement procedures against Cyprus, Greece, Malta; VAT on yachts
6 Mar - EU: Economic operators registration and identification number
5 Mar - EU: Customs electronic systems update
2 Mar - Belgium: Constitutional Court’s decision on the “fairness tax"
2 Mar - Turkey: Draft law changes for VAT; electronically supplied services
2 Mar - UK: Employee incentive arrangements; de facto loans not “reasonable”
2 Mar - UK: Final guidance on the corporate interest restriction (CIR) regime; how to file certain documents
2 Mar - UK: Leasing tax reform; IFRS 16 approaches and new tax regime
27 Feb - Netherlands: Insight into Finance Ministry’s tax plans
27 Feb - San Marino: Overview of tax system
27 Feb - Ireland: New employee share option regime, aimed at SMEs
26 Feb - Ireland: VAT updates
26 Feb - Romania: Electronic filing of environmental fund declarations
23 Feb - Netherlands: Dutch Cabinet responds to CJEU “per element” approach
23 Feb - UK: No tax changes expected at Spring Statement from the Chancellor
23 Feb - UK: Government review of corporate intangible fixed asset regime
23 Feb - UK: HMRC guidance on end-use relief; imported goods when use or end destination is unknown
21 Feb - France: Decision expected to address constitutionality of anti-avoidance tax provision
21 Feb - Germany: Anticipated VAT legislation concerning online trading
21 Feb - Isle of Man: Tax provisions in 2018 budget
20 Feb - Czech Republic: Changes in VAT law expected in 2019
20 Feb - Czech Republic: Proposed changes to income tax law for 2019
16 Feb - UK: Deadline for actions under new corporate interest restriction (CIR) regime is 31 March 2018
15 Feb - Austria: Treatment of tax loss carryforwards, change in organizational structure
14 Feb - Netherlands: Delay concerning employment relationships deregulation law
14 Feb - OECD: Better use of energy taxation to address climate change
9 Feb - UK: HMRC guidance, inheritance tax rules for UK residential property of non-domiciles
9 Feb - UK: HMRC interpretation of termination payment rules
8 Feb - Cyprus: VAT regime for tour operators
8 Feb - Italy: New tax law measures affecting individuals, including capital gains and dividends taxation
7 Feb - Croatia: Tax measures effective in 2018
7 Feb - Netherlands: Update, definitions of “ultimate beneficial owner”
6 Feb - Sweden: Government’s proposal for new gambling regulations
5 Feb - Cyprus: VAT on support services for ships
2 Feb - Belgium: New tax on securities accounts of individual taxpayers
2 Feb - Switzerland: Update concerning “Tax Proposal 17”
2 Feb - UK: HMRC guidance, changes to rules for non-doms, offshore trusts, business investment relief
2 Feb - UK: Updated HMRC guidance, hybrid and other mismatch legislation
2 Feb - UK: Tax rates, bands in Scottish draft budget for 2018
1 Feb - Serbia: Individual income tax returns, deadline is 15 May 2018
31 Jan - Austria: Claw-back of foreign tax losses, tax group dissolution
30 Jan - Finland: Proposed changes to interest deduction limitation rules
26 Jan - Cyprus: Guidance on VAT treatment of holding companies
26 Jan - Turkey: Rules of origin for EU-originated goods, customs duties (effective February 2018)
26 Jan - UK: Court of Appeal decision, redomination of qualifying corporate bonds
26 Jan - UK: Tribunal decision, loan notes received by employees not restricted securities
26 Jan - UK: Tribunal decision, proposed profit apportionment of taxpayer in oil and gas sector
23 Jan - EU: Eight countries removed from EU "blacklist" of non-cooperative jurisdictions
23 Jan - Romania: Salary tax exemption, university students working for software companies
22 Jan - Czech Republic: VAT penalty relief, electronic reporting of sales
22 Jan - Malta: Registers of beneficial owners for trusts, foundations, associations, corporations
19 Jan - Croatia: Tax law changes, effective in 2018
19 Jan - Czech Republic: VAT refund opportunities for real property acquisitions
19 Jan - Italy: New rules, VAT on pharmaceutical “paybacks”
19 Jan - UK Finance Bill 2018 update; Committee Stage completed, Report Stage and Third Reading next
19 Jan - UK: HMRC policy change, penalties for inaccuracies in returns and documents
18 Jan - Bulgaria: Excise tax measures effective beginning 2018
18 Jan - EU: Proposals for VAT rates, rules to help small businesses with cross-border transactions
18 Jan - Hungary: Online invoicing takes effect 1 July 2018
17 Jan - Belgium: Corporate tax measures effective beginning 2020
17 Jan - EU: Review of CJEU judgments, CJEU Advocate General opinions, infringement procedures and referrals
16 Jan - Italy: New corporate income tax, regional tax measures enacted
15 Jan - Sweden: New deductible amounts for business, promotional gifts
15 Jan - Poland: EC opens investigation of tax incentive for Polish shipyards
12 Jan - Iceland: Overview of tax system
12 Jan - Macedonia: Calculating and paying advance individual (personal) income tax
10 Jan - Belgium: Corporate income tax reform enacted; implications for deferred taxes
9 Jan - Belgium: Tax consolidation and anti-tax avoidance measures, effective beginning 2019
9 Jan - Kosovo: Customs and excise duties exemptions for certain manufacturers
8 Jan - Cyprus: VAT on leasing of immovable property
5 Jan - France: Corporate, individual tax measures in newly enacted laws
5 Jan - Latvia: VAT applied on construction industry
5 Jan - UK: Draft VAT “making tax digital” regulations, consultation
5 Jan - UK: HMRC overview of groups’ compliance obligations under new corporate interest restriction regime
28 Dec - Latvia: Tax changes effective in 2018
27 Dec - Serbia: Changes to corporate income tax, VAT, individual tax laws
22 Dec - Belgium: Parliament to approve legislation implementing corporate tax reform
22 Dec - EU: Provisions for implementation, design of ultimate beneficial ownership registers advance
22 Dec - France: VAT refund opportunities, time limits for EU entities
21 Dec - Netherlands: Advance tax rulings to expire; re-file ruling requests in 2018
21 Dec - Germany: VAT issues concerning consignment stock, revised official position
21 Dec - Norway: Amendments to tonnage tax system approved by ESA
19 Dec - Turkey: Corporate tax rate; tax changes for communications, finance sectors effective in 2018
18 Dec - Luxembourg: Parliament approves budget law; tax measures were amended during legislative process
18 Dec - Netherlands: EC state-aid investigations, whether tax rulings provide “unfair advantage”
18 Dec - OECD: 2017 update to the “Model Tax Convention” addresses BEPS
15 Dec - Italy: Patent box regime, new decree defines and clarifies eligible intellectual property
15 Dec - UK: Corporate interest restriction regime, regulations addressing transitional mismatches
15 Dec - UK: Scottish draft budget proposes changes to Scotland’s income tax rates
14 Dec - France: Temporary “exceptional surcharges” for large corporate taxpayers finally adopted
14 Dec - Bulgaria: New VAT measures effective in 2018
14 Dec - Czech Republic: VAT exemption for transport services in connection with imports, exports
14 Dec - EU: Economic partnership agreement negotiations with Japan finalized
14 Dec - Luxembourg: Proposals to implement “ultimate beneficial owners” registries
14 Dec - Netherlands: Interim evaluation of 30% ruling, employees within 150 kilometers of Dutch border
13 Dec - Netherlands: Final VAT returns corrections; promotional gifts, company cars
13 Dec - EU: Guidelines to simplify withholding tax on cross-border investments
12 Dec - EU: Finance ministers express concerns about U.S. tax reform proposals
8 Dec - UK: Finance Bill 2018 as expected, follows Autumn budget
8 Dec - UK: Consultation on rules to expand withholding tax on royalties
8 Dec - UK: HMRC documents relating to tax-advantaged venture capital schemes
8 Dec - UK: HMRC consultations on leasing tax changes
7 Dec - Albania: VAT registration thresholds revised
6 Dec - Ireland: Practical Irish company law implications for Brexit
6 Dec - Ireland: VAT updates including VAT measures in budget 2018
6 Dec - Italy: Update on defining “permanent establishment”
6 Dec - Netherlands: Annual adjustment; salary for “highly skilled” migrants, increased legal fees 2018
5 Dec - EU: “Non-cooperative tax jurisdictions” identified, 17 "black listed" jurisdictions
5 Dec - EU: Council looks to rules on taxing profits in digital economy
5 Dec - EU: New VAT measures for cross-border online sales
4 Dec - Luxembourg: Taxation of stock options, warrant schemes
1 Dec - UK: Tax measures in Finance (No. 2) Bill, published 1 December 2017
1 Dec - UK: Tribunal rejects appeal for capital allowances on fee paid for decommissioning
30 Nov - Bulgaria: Implications of CJEU judgment on VAT and bad debts
30 Nov - EU: New measures proposed to counter VAT fraud
29 Nov - EU: Recent developments concerning export controls and sanctions
27 Nov - Germany: VAT treatment of fees under leasing agreements (CJEU judgment)
27 Nov - Italy: Proposal to address “registration tax” on certain business reorganizations
27 Nov - Italy: VAT rate increases delayed in draft budget law 2018
24 Nov - UK: Amendments proposed to hybrid and other mismatch rules, some retroactive
24 Nov - UK: Budget provides index allowance for life insurance companies
24 Nov - UK: Few surprises for taxpayers in Autumn Budget 2017
22 Nov - UK: Overview of Autumn Budget 2017
22 Nov - UK: Initial reactions to tax proposals in Autumn Budget
22 Nov - Romania: New “exit tax” provisions under tax avoidance rules
21 Nov - Hungary: Tax legislative measures approved by parliament
21 Nov - Serbia: Effective date of VAT recordkeeping, calculation rules is delayed
20 Nov - Austria: Tax rules for indefinite use of loss carryforwards upheld
20 Nov - France: Mechanism for deferred taxation of capital gains (CJEU Advocate General’s opinion)
20 Nov - Italy: Guidance on tax treatment of carried interest
17 Nov - UK: Anticipating business tax measures in Autumn Budget (scheduled for 22 November)
17 Nov - UK: Finance (No. 2) Bill 2017 received Royal Assent
16 Nov - France: Draft “corrective” finance bill for 2017
14 Nov - Romania: Corporate, individual tax changes effective beginning 2018
13 Nov - Switzerland: Reduced corporate tax rate, canton of Vaud
10 Nov - UK: HMRC draft guidance on corporate loss relief reform
10 Nov - UK: New quarterly instalment payments for “very large businesses” (regulations)
9 Nov - Czech Republic: R&D tax deduction; guidelines and legal requirements
9 Nov - Czech Republic: VAT notices warn of risks
6 Nov - Belgium: EC continues approval of Belgian tonnage tax regime (state aid rules)
6 Nov - Netherlands: Update on dividend withholding tax proposal
3 Nov - Italy: Agreement for automatic exchange of country-by-country reports with United States
3 Nov - UK: Autumn Budget scheduled for 22 November 2017
3 Nov - UK: Proposed corporate interest restriction rules (updates and analyses)
3 Nov - UK: House of Commons completes action on Finance (No. 2) Bill 2017
2 Nov - France: Corporate tax “exceptional surcharges” proposed for largest companies
2 Nov - Netherlands: Customs duty refund opportunities; recalls and warranties (CJEU judgment)
31 Oct - EU: Combined Nomenclature (CN) for 2018
31 Oct - Switzerland: Implications of national tax proposal (Tax Proposal 17) for Canton of Bern
30 Oct - Belgium: Government reaches agreement, legislation implementing corporate tax reform
27 Oct - UK: EC state aid investigation, treatment of multinational groups under CFC regime
27 Oct - UK: Finance (No. 2) Bill 2017 completes committee stage; report stage set for 31 October 2017
26 Oct - UK: Duplicate bridge not exempt from VAT as a “sport” (CJEU judgment)
26 Oct - Netherlands: CJEU Advocate General opinion on corporate fiscal unity, emergency cabinet response
25 Oct - Poland: Company transferring registered office to another EU Member State, freedom of establishment
24 Oct - Norway: Withholding tax on dividends; changes to rules effective 2018
24 Oct - Norway: Cross-border group relief available, loss carryforwards
24 Oct - OECD: Guidance on VAT and consumption tax collection, cross-border sales (BEPS Action 1)
24 Oct - Germany: Consignment stocks, criteria for avoiding VAT registration
20 Oct - EU: Digest of CJEU judgments, referrals; EU developments (October 2017)
20 Oct - UK: Status update on Finance (No. 2) Bill 2017; committee stage expected to conclude 26 October 2017
19 Oct - Ireland: Finance bill 2017 published, stages announced
19 Oct - Hungary: CJEU judgment, Hungarian motor vehicle tax prohibited customs duty
19 Oct - Serbia: Amendments regulating excise taxes, recordkeeping and calculations
18 Oct - Denmark: New income tax treaty signed with Japan
18 Oct - Italy: New VAT measures, effective 2018
17 Oct - Romania: Taxpayer products subject to “harmonized” excise duties
17 Oct - Luxembourg: Budget bill for 2018; individual and corporate tax changes
16 Oct - Luxembourg: 2017 tax reform; double-entry bookkeeping required for “liberal” professions
16 Oct - Czech Republic: Amendment to clarify VAT ledger statement requirements
16 Oct - Czech Republic: Claiming interest on “retained deductions” (tax remittances)
16 Oct - Czech Republic: Government criticisms of “legal electronic system”
16 Oct - Czech Republic: Tax treatment of disproportionate profit share distributions
13 Oct - UK: Update on progress of Finance (2017) Bill No. 2
12 Oct - Switzerland: Revised rules for VAT on research services
11 Oct - Austria: Decree on capital repayment and internal financing
11 Oct - Netherlands: Tax measures included in coalition agreement
11 Oct - Serbia: New VAT recordkeeping, calculation guidelines
10 Oct - EU: New rules, process for resolving tax treaty-related disputes
10 Oct - France: Dividends distribution tax (3%) held unconstitutional; possible refund opportunities
10 Oct - Ireland: Tax provisions in budget 2018
10 Oct - Malta: Tax proposals in budget 2018
10 Oct - Netherlands: Changes proposed, withholding tax on dividends, interest and royalties
10 Oct - Poland: New version of corporate income tax bill
10 Oct - Romania: VAT split-payment mechanism
9 Oct - Luxembourg: Individual tax status, new options for non-resident taxpayers
6 Oct - Switzerland: Proposed changes, tax withholding on Swiss income employment
4 Oct - EU: Reform of VAT system proposed; single EU VAT area
3 Oct - Germany: Court decisions on corporate participations, unused losses, deductible expenses
3 Oct - Norway: VAT on e-services supplied by foreign companies to consumers
2 Oct - Netherlands: Is VAT on professional services deductible when sale ultimately fails?
2 Oct - Turkey: Draft legislation includes increased tax rates for companies, individuals
2 Oct - Turkey: Rights to taxation under network of income tax treaties
29 Sep - Austria: High court addresses corporate group taxation rules
28 Sep - France: Tax proposals in 2018 draft budget
28 Sep - Switzerland: VAT rate reduction effective 1 January 2018
27 Sep - Poland: Draft legislative amendment introduces VAT “split payment” system
26 Sep - Russia: Tax treaty signed with Japan
26 Sep - Slovakia: Proposals for patent box regime, exit tax, CFC rules
22 Sep - Italy: Branch exemption, implementing regulation
22 Sep - Poland: Proposed cash register repository, collecting “real time” VAT information
22 Sep - Sweden: Tax changes in 2018 budget
22 Sep - UK: Implications of EU-Canada trade agreement for UK businesses
22 Sep - UK: Proposed replacing capital allowances with deduction for accounts depreciation
21 Sep - Belgium: VAT exemption not available, IGPs in financial, insurance sectors (CJEU judgments)
21 Sep - EU: EC communication on taxation of single digital economy
21 Sep - Luxembourg: CJEU judgments “seal the fate” of IPGs' VAT exemption in financial and insurance sectors
21 Sep - Netherlands: Tax measures for 2018, “budget day”
21 Sep - Netherlands: “Budget day” payroll tax, wages and salaries tax proposals
20 Sep - UK: Tax credit for dividends originating from foreign-sourced profits (CJEU judgment)
19 Sep - Poland: Proposals for new special economic zones; enhanced tax benefits
18 Sep - EU: Finance Ministers discuss taxation of digital economy at Ecofin meeting
15 Sep - France: VAT measures effective 2018; cash systems and software requirements
15 Sep - Ireland: Tax treatment of REITs and REIT shareholders
15 Sep - UK: Draft clauses for Finance Bill 2017 to 2018; tax implications
15 Sep - UK: Bank levy; restricting scope to UK balance sheets from 2021
15 Sep - UK: Draft legislation, taxation of partnerships
14 Sep - Czech Republic: Amended measures on terminating VAT group registrations
14 Sep - Czech Republic: Non-deductible expenses and taxable revenues; possible opportunities for tax savings
14 Sep - Germany: New, stricter requirements for VAT refunds; file by 30 September
13 Sep - Spain: New form for reporting related-party transactions, or transactions involving “tax havens”
12 Sep - Romania: Tax exemption, salaries paid employees engaged in R&D activities
12 Sep - Belgium: Notional interest deduction rate 0.746% for assessment year 2019
12 Sep - EU: Reminder, VAT refund claims due 30 September 2017
11 Sep - Italy: New rules, tax benefits under “allowance for corporate equity”
8 Sep - Switzerland: Update on tax proposals (“Tax Proposal 17”)
6 Sep - EU: Recent developments concerning state aid, OECD, and local law and regulations
5 Sep - Cyprus: Changes to VAT appeal procedure
5 Sep - Germany: Tax law measures enacted include “anti-patent box” provisions
5 Sep - Romania: Limited deductions concerning receivables; tax rules for representative offices
1 Sep - Romania: VAT split-payment mechanism legislation is enacted
31 Aug - Lithuania: Supply of goods in chain transactions was intra-Community supply
30 Aug - EU: Export controls, sanctions regarding trade with Russia, Iran, Venezuela
29 Aug - Montenegro: VAT reverse-charge mechanism; foreign entities appointing a VAT proxy
29 Aug - EU: Deadline for filing VAT refunds is 30 September 2017
28 Aug - Croatia: Measures concerning foreign workers, work permits
25 Aug - Czech Republic: Case law expands when expenses are tax deductible
24 Aug - Montenegro: VAT law changes include an increased tax rate
23 Aug - Romania: Draft legislation clarifies VAT split-payment mechanism
21 Aug - UK: Customs considerations in light of “Brexit”
18 Aug - Czech Republic: VAT not included, transfer tax valuation of real property
17 Aug - Luxembourg: Tax circulars on individual income tax; wage tax guidance
16 Aug - Bulgaria: Tax liability of representatives, shareholders of legal entities
15 Aug - EU: Summary of recent CJEU judgments; infringement procedures and referrals to CJEU
15 Aug - UK: Multinationals with UK presence must publish their UK tax strategy before end of 2017
11 Aug - UK: Expanded HMRC draft guidance on corporate interest restriction, comments
10 Aug - Luxembourg: IP tax regime proposed for 2018; patents, software covered
7 Aug - Romania: Proposal to introduce VAT split-payment mechanism
3 Aug - Belgium: Corporate tax reform, tax rate to be phased down to 25%
1 Aug - Belgium: VAT and lease agreements for immovable property
1 Aug - Italy: Demerger followed by transfer of shares, not abusive transaction
31 Jul - Germany: VAT invoice addresses; zero-rated services concerning imports and exports
28 Jul - UK: Companies incorporated in Jersey; residents of UK?
28 Jul - UK: Updated HMRC guidance on R&D tax relief for reimbursed expenses
25 Jul - Italy: Withholding tax exemption, foreign investments in Italian real estate investment funds
24 Jul - Albania: Reduced VAT rate for tourism activities
24 Jul - Austria: Input tax deductions, real estate sales
21 Jul - UK: Corporate loss reform; updated draft legislation to be effective 1 April 2017
21 Jul - UK: Follow-up consultation on leasing taxation delayed
20 Jul - Czech Republic: Guidance on VAT ledger statements
20 Jul - Montenegro: VAT law amendments
20 Jul - Switzerland: VAT reform delayed; “low value” imports
19 Jul - Cyprus: Temporary tax returns due before 31 July
19 Jul - Italy: Increase in percentage of taxable capital gains
19 Jul - Netherlands: Social security treaty with China, enters into force 1 September 2017
18 Jul - EU: Exchange of customs-related information with third countries, consultation
18 Jul - France: No permanent establishment found of Irish entity, concludes administrative court in Paris
18 Jul - Netherlands: Applying 183-day rule; physical presence method followed
17 Jul - Cyprus: Defining “resident individual” for tax purposes
17 Jul - Macedonia: New reporting, payment of individual (personal) income tax starting 1 January 2018
17 Jul - Poland: Proposed amendment to corporate income tax, individual income tax
14 Jul - EU: Agreement with Japan would remove, reduce customs tariffs
14 Jul - Finland: Finnish exit tax and restriction on freedom of establishment; CJEU Advocate General opinion
14 Jul - Netherlands: Proposed legislation, VAT treatment of retail vouchers
14 Jul - Netherlands: VAT on professional services; is it deductible if unsuccessful share deal?
14 Jul - UK: Finance bill delayed; updated draft legislation reflects technical changes
14 Jul - UK: Proposed changes to hybrid mismatch rules
13 Jul - Belgium: Foreign tax credits, French-sourced dividends distributed to Belgian individuals
13 Jul - EU: Summary of recent CJEU judgments; infringement procedures and referrals to CJEU
12 Jul - Denmark: Tax incentives for hydrocarbon activities, draft bill
11 Jul - Netherlands: Potential trade, customs implications of “Brexit” on Dutch businesses
11 Jul - Netherlands: Proposals for interest deduction limitation, exit tax, CFC rules
11 Jul - OECD: Draft contents of 2017 update to Model Tax Convention
10 Jul - France: Tax announcements, proposals of new French government
7 Jul - Netherlands: Innovation box regime approved by OECD
7 Jul - UK: Recommendations on how to improve corporation tax return
6 Jul - Italy: Opportunity to resolve judicial tax disputes without interest, penalties
30 Jun - Germany: VAT implications, place of service involving permanent establishment
30 Jun - Poland: EC finds retail sector tax contrary to EU rules
30 Jun - Sweden: New tax liabilities, reporting by foreign employees proposed
30 Jun - UK: Office of Tax Simplification (OTS) first annual report for 2016-17
29 Jun - Netherlands: Innovation box approved by EU; applies to plant-protection products
28 Jun - Poland: Changes to taxation of investment funds
28 Jun - Poland: Local government units, VAT deductions
28 Jun - Poland: Tax on certain financial institutions securing financial market in event of financial crisis
27 Jun - Italy: New VAT measures enacted
27 Jun - Bulgaria: Tax card 2017; a concise overview of taxes for 2017
27 Jun - Spain: Tax exemptions for Church may constitute unlawful state aid
27 Jun - Sweden: Directors’ fees subject to tax as income from employment
26 Jun - Poland: Financial support for SME sub-suppliers can benefit large companies
26 Jun - UK: Proposed corporate interest restriction rules (updates and analyses)
23 Jun - Italy: Patent box regime, other corporate income tax measures
21 June - Russia: Determining “beneficial owner of income” for tax treaty purposes
21 Jun - Russia: Loss carryover rule changes, effective beginning 2017
21 Jun - Russia: Tax payments made by third party, acting on taxpayer’s behalf
20 Jun - EU: IASB interpretation, uncertainty over income tax treatments
20 Jun - Sweden: Proposals for corporate tax cuts, interest deduction limits
16 Jun - Poland: New measures proposed for real estate rental market
(SRWN)
15 Jun - Czech Republic: Proposed changes to income tax law
15 Jun - Czech Republic: Proposed changes to investment incentives, tax holidays
15 Jun - Switzerland: Effects of “Tax Proposal 17” on Canton of Vaud
13 Jun - EU: Corrections, amendments to Uniform Customs Code
12 Jun - Switzerland: New plans for tax reform
12 Jun - Switzerland: Tax proposals for Canton of Zug
9 Jun - UK: General election results in “hung Parliament”
9 Jun - UK: Administrative requirements of proposed corporate interest restriction regime
9 Jun - UK: Corporation tax self-assessment not allowed to be set against a PAYE liability
9 Jun - UK: Chargeable gains on transactions involving qualifying corporate bonds
6 Jun - Norway: Re-notification of amended tonnage tax system
5 Jun - Italy: Flat tax for new individual residents, new guidance
5 Jun - UK: New tax pledges of Scottish National Party, key tax pledges from all parties prior to election
5 Jun - UK: Proposed corporate interest restriction rules; determining financial statements to use
5 Jun - UK: Supplementary judgment, expenditure treated as capital or revenue (First-tier Tribunal)
1 Jun - EU: VAT cooperation agreement with Norway
1 Jun - Germany: Anti-patent box legislation, other developments
1 Jun - Germany: VAT group; input tax deduction of a holding
1 Jun - Netherlands: Classification of temporary employment agencies in “occupational sector” ends
30 May - EU: New anti-hybrid rules adopted, third-country hybrids
30 May - Netherlands: Review of tax developments concerning financial services sector
30 May - Poland: Standard tax audit file, transmittal of bank information
30 May - Sweden: VAT deduction allowed for consultancy services on restructuring
28 May - Estonia: Proposals for advance tax payments, reduced tax rate on dividends, fringe benefits
26 May - Malta: Review of the imputation tax system
26 May - Slovakia: Draft changes to VAT law introduced
26 May - UK: Pre-election update of tax pledges from various political parties
25 May - Albania: Amnesty for tax, customs liabilities prior to 31 December 2016
24 May - EU: Summary of recent CJEU judgments; infringement procedures and referrals to CJEU
24 May - France: Observations about CJEU judgment concerning 3% tax on distributions of profits
22 May - Netherlands: Proposal to extend VAT adjustment rules to “expensive services”
22 May - UK: Corporate interest restriction; proposed commencement and transitional provisions
22 May - UK: Failure to prevent the facilitation of tax evasion, new law
22 May - UK: Key tax pledges by political parties from various manifestos
18 May - Poland: Enhanced benefits from 2018, R&D tax relief
17 May - Belgium: “Fairness tax” partially contrary to EU law (CJEU judgment)
17 May - Czech Republic: VAT relating to transfers of property securing loans
17 May - Netherlands: Proposed changes to dividend withholding tax; public consultation
17 May - Romania: Income tax treaty with China, status update
17 May - Sweden: Warehouser registration under “chemical tax” deadline 1 July 2017
16 May - Czech Republic: Depreciation, withholding tax provisions
16 May - Finland: Post-graduate degree offered by UK university is VAT-exempt
16 May - France: Criteria for tax information requests of EU Member States (CJEU judgment)
15 May - UK: Appeal dismissed; VAT treatment of utilities in holiday accommodation
15 May - UK: Tax policies of political parties, in advance of general election
12 May - Sweden: Salary paid by foreign group companies, tax relief incentives
11 May - Norway: Participation exemption applies, dividends distributed to Irish holding company
10 May - Malta: Tax treatment of aircraft leasing transactions
10 May - Romania: VAT changes concern electronic services, capital goods, other areas
9 May - France: Proposed tax reforms of President-elect Macron
9 May - France: VAT-payers must use certified software systems beginning 2018
8 May - Norway: Proposed earnings stripping rule changes
8 May - Sweden: VAT exemption regarding management of investment funds
8 May - UK: Group ratio method and related parties, possible corporate
interest restriction
8 May - UK: Tax position uncertainty for non-domiciled individuals
5 May - Sweden: Judgments on taxation of “carried interest”
4 May - Luxembourg: VAT exemption on services provided to group members; CJEU judgment
4 May - OECD: International VAT / GST guidelines
3 May - Germany: Binding rulings applying to several taxpayers
3 May - Italy: Patent box regime change excludes trademarks from tax benefits
3 May - Sweden: Tax on certain chemicals effective 1 July 2017
2 May - Belgium: Exempt dividends on shares held for less than one year; CJEU Advocate General’s opinion
2 May - Macedonia: Amendments to corporate income tax
2 May - Poland: Verification of VAT returns submitted using software tool
28 Apr - Luxembourg: Patent box regime announced for 2018
27 Apr - Italy: New VAT measures introduced
27 Apr - Germany: Intra-Community chain/triangle transactions
26 Apr - EU: Update on direct tax developments having both domestic and cross-border implications
24 Apr - UK: Corporate interest restriction; debt cap when applying the fixed ratio method
24 Apr - UK: Effect of "snap election" on Finance Bill 2017
24 Apr - UK: New register and reporting of "beneficial ownership" of trusts
24 Apr - UK: Valuation when company owns a UK residential dwelling
21 Apr - Italy: Amendments to “white list” of countries, favorable tax treatment for foreign investors
20 Apr - Romania: VAT refund procedures for "high-risk" taxpayers
19 Apr - Serbia: VAT refund to non-resident taxpayers on goods and services
19 Apr - UK: Tax reform for non-UK domiciled individuals effective 6 April 2017
18 Apr - Luxembourg: New residency permits legislation, high net-worth individual investors
13 Apr - Czech Republic: Discussion paper on anti-tax avoidance rules
13 Apr - Czech Republic: Penalties for VAT ledger statements; other VAT developments
13 Apr - Slovakia: Income tax treaties signed with Malaysia, Armenia, and UAE
12 Apr - Bulgaria: Amendments to regulations for applying VAT Act
11 Apr - Luxembourg: VAT exemption for services to group members, CJEU Advocate General’s opinion
11 Apr - Sweden: Proposed tax changes, real property transactions
10 Apr - Switzerland: Update on tax rates, tax environment
10 Apr - UK: Amendments to hybrid mismatch rules draft guidance
10 Apr - UK: Benefits received by self-employed subject to income tax charge
10 Apr - UK: Corporate interest regime, draft guidance and regulations
10 Apr - UK: Overpaid stamp duty reserve tax can be recovered, holds High Court
10 Apr - UK: Possible future of VAT cost-sharing exemption
7 Apr - France: VAT recovery by branches of foreign companies, referral to CJEU
7 Apr - Germany: VAT exemption for cost-sharing groups; CJEU Advocate General opinion
6 Apr - Germany: Retroactive effect of invoice correction; update of VAT rulings
6 Apr - Bulgaria: Changes to social security legislation
6 Apr - OECD: Report on role of tax systems
3 Apr - EU: Trade agreement instructions, exports to Canada
3 Apr - Germany: Deduction of refinancing costs as business expenses
3 Apr - Netherlands: “Ultimate beneficial owners” register, public consultation
3 Apr - UK: Application of hybrid rules to the release of loan owed to a non-UK group company
3 Apr - UK: Finance Bill 2017, tax changes for non-UK domiciled individuals
3 Apr - UK: HMRC brief concerning VAT “bad debt relief” rules
3 Apr - UK: HMRC examining evidence on taxation of employee expenses
3 Apr - UK: OTS paper summarises previous reports on tax complexity
31 Mar - EU: Status of proposed update to dual-use regulation
31 Mar - Sweden: Proposal for taxation of gambling activities
29 Mar - UK: "Brexit" triggered with signing of Article 50
29 Mar - Cyprus: Tax treaties with Iran, Jersey enter into force
29 Mar - Czech Republic: Amendment significantly expands reporting duties to tax authority
29 Mar - Czech Republic: Reporting of sales amounts received from carriers
29 Mar - Czech Republic: VAT on re-sale of telecommunication services
29 Mar - Denmark: Tax incentives, investments for North Sea hydrocarbons
27 Mar - Poland: VAT settlements, new penalties
27 Mar - Serbia: VAT “rulebooks” on place of supplies, exemption from VAT
26 Mar - Italy: Court decisions on royalties taxation, reduced withholding tax rate
25 Mar - Italy: Non-resident holding company, “beneficial owner” of dividends from Italian subsidiary
24 Mar - UK: Payments to hybrid entities located in “tax havens”
24 Mar - UK: Pension advice allowance, foreign pension schemes in Finance Bill 2017
24 Mar - UK: Tax provisions in Finance Bill 2017
24 Mar - UK: VAT when providing “non-employed” temporary workers
23 Mar - UK: Amendments to hybrid mismatch rules
23 Mar - UK: Patent box implications under cost sharing arrangement for R&D purposes
23 Mar - UK: Changes to taxation of termination payments effective April 2018
23 Mar - UK: New corporate interest restriction regime
23 Mar - UK: Residential property owned through non-UK structures subject to inheritance tax
21 Mar - UK: Finance Bill 2017 published
17 Mar - UK: New charge on certain transfers to overseas pension schemes
17 Mar - UK: Effects of hybrid rules on private equity funding
17 Mar - UK: Finance Bill 2017 to be published on 20 March 2017
17 Mar - UK: New IR35 rules for public sector organisations
17 Mar - UK: New rules on finance cost relief for residential landlords
17 Mar - UK: Decision to raise National Insurance contributions for self-employed reversed
17 Mar - Italy: Overview of tax system
17 Mar - Italy: Transfers of shares of Italian subsidiaries to headquarters, effects on consolidated group
15 Mar - Italy: VAT electronic submission election due 31 March 2017
14 Mar - Serbia: VAT registration, foreign suppliers of electronically supplied services
13 Mar - Norway: New statute of limitations, withholding tax refund claims
13 Mar - UK: Appeal to Supreme Court; test case in “CFC & Dividend GLO”
13 Mar - UK: Draft amendment to EU Directive; contrast to UK’s hybrid mismatches legislation
13 Mar - UK: Effects of hybrid rules on trading companies that are tax residents in two jurisdictions
10 Mar - France: Anti-abuse rules applied in context of EU Merger Directive (CJEU judgment)
9 Mar - Ireland: Preparing for audits of R&D tax credits
9 Mar - Italy: Accounts of foreign permanent establishment, currency exchange rate conversions
8 Mar - UK: Spring budget 2017
8 Mar - UK: Overview of business taxation (spring budget 2017)
8 Mar - UK: Overview of employer tax items (spring budget 2017)
8 Mar - UK: Overview of key tax issues for multinationals (spring budget 2017)
8 Mar - UK: Overview of tax for individuals (spring budget 2017)
8 Mar - UK: Tax treatment of leased plant and machinery (spring budget 2017)
8 Mar - UK: Tax deductibility of corporate interest expense (spring budget 2017)
8 Mar - UK: VAT provisions for business-to-consumer mobile phone services (spring budget 2017)
8 Mar - Channel Islands: Tax measures concerning financial services sector (UK spring budget 2017)
7 Mar - EU: Free trade agreement with Canada, update
7 Mar - Poland: VAT rate for digital books, newspapers, periodicals (CJEU judgment)
6 Mar - Sweden: Foreign pension funds, refund claims of withholding tax
6 Mar - UK: Unexpected consequences of new hybrid rules for U.S. investors with UK “check the box” entities
6 Mar - UK: Expectations for tax measures in spring budget, set for 8 March
3 Mar - EU: VAT exemption for cost-sharing groups, financial and insurance markets
3 Mar - Netherlands: Dividend withholding tax, refunds claimed by EU investment funds
2 Mar - Cyprus: Interest yields, tax allowances on new capital for 2017
2 Mar - Estonia: Individual tax returns due 31 March; revisions to packaging excise tax
1 Mar - Belgium: Stock exchange tax on foreign transactions, extended to 30 June 2017
1 Mar - Germany: “Restructuring decree” rejected by court; tax benefits uncertain
28 Feb - Luxembourg: Implications of German investment tax reform on fund industry in Luxembourg
27 Feb - Sweden: Proposed tax on financial activity is withdrawn
27 Feb - UK: Hybrid and other mismatch rules; example of application to UK purchases
27 Feb - UK: Transfer of loan relationship assets to Jersey subsidiary, in exchange for shares
27 Feb - UK: VAT on cinema admissions; CJEU judgment on cultural exemption
27 Feb - UK: Mitigating VAT costs in relation to corporate acquisitions
23 Feb - EU: R&D tax incentives guide; country-specific information for EMEA region
22 Feb - EU: Directive on hybrid mismatches with third countries
22 Feb - Germany: Court concludes, invoices can be corrected with retroactive effect
22 Feb - Germany: Withholding tax refund claims, Luxembourg SICAV
22 Feb - Romania: Capital gains tax returns, foreign investment entities
20 Feb - Czech Republic: Financial aid under “low carbon” program
20 Feb - Czech Republic: VAT revisions included in legislation
20 Feb - EU: Proposals to simplify, modernise VAT rules on e-commerce
20 Feb - UK: Exchange losses following change in functional currency
20 Feb - UK: Pensions advice allowance (financial advice)
20 Feb - UK: Upper Tribunal decision on “unallowable purposes rule”
20 Feb - UK: VAT treatment of business promotion involving gift vouchers
17 Feb - Czech Republic: Binding rulings, allocation of profits to permanent establishments
17 Feb - Czech Republic: Income tax changes included in pending legislation
17 Feb - UK: Exchange of information rules, HMRC guidance
17 Feb - UK: New hybrid rules in the context of election to disregard a UK subsidiary for U.S. tax purposes
17 Feb - UK: Scrutiny of HMRC’s estimate, cost to business for “Making Tax Digital”
16 Feb - Netherlands: New decree on insurance premium tax
16 Feb - Spain: Tax-exemption for church-run schools and state aid rules; CJEU Advocate General opinion
14 Feb - UK: Arbitration agreement with Canada enters into force
14 Feb - Cyprus: Reduced VAT rate of 5%, residential dwellings
13 Feb - Luxembourg: New company law; legal requirements affecting company management
13 Feb - Switzerland: Voters reject corporate tax reform
10 Feb - UK: New hybrid and other mismatch rules; when are they relevant?
10 Feb - UK: Preparing for new corporate offence, failing to prevent tax evasion
8 Feb - UK: What 2017 holds for Brexit—a run-through of critical timelines and processes
7 Feb - Hungary: Implications of VAT on loans, installation services
6 Feb - Lithuania: Update on business, corporate income tax; VAT and customs
3 Feb - Belgium: Parliament approves deduction for innovation income; replaces patent income deduction
3 Feb - UK: HMRC guidance on “negative earnings”
3 Feb - UK: “Making Tax Digital” program to be effective 6 April 2018
2 Feb - Netherlands: Central register of shareholders proposed; access by tax authorities
2 Feb - Romania: VAT registration changes
1 Feb - Germany: Draft bill countering harmful tax practices in licensing of rights
1 Feb - Sweden: Tax treatment, “invoicing” director’s fees by private limited company
1 Feb - Switzerland: Referendum vote on corporate tax reform, 12 February 2017
30 Jan - Ireland: Update to PAYE obligations for foreign employees of non-Irish employers working in Ireland
30 Jan - Serbia: Individual income tax returns due 15 May
27 Jan - Netherlands: Residence permits and exception for Japanese citizens
27 Jan - UK: Draft legislation on reform of corporation tax loss relief rules
27 Jan - UK: Updates on “Brexit” for customs and tax
26 Jan - Bulgaria: New labor measures for assigning employees, “provision of services”
26 Jan - Hungary: VAT deductions, holding company actively involved in its participations (CJEU judgment)
26 Jan - Serbia: Changes to the customs law
25 Jan - Czech Republic: International tax information exchange extended
24 Jan - Italy: Recoverable overhead VAT calculation, CJEU judgment
24 Jan - Latvia: Tax card for 2017
23 Jan - Poland: R&D “super deduction” on corporate tax return for 2016
23 Jan - Switzerland: Value added tax (VAT) reform legislation
20 Jan - UK: Assessing positive, negative aspects of prime minister’s plans for Brexit
19 Jan - Italy: New VAT measures
19 Jan - Serbia: Guidance on preparation of 2016 tax return
19 Jan - Sweden: Tax on chemicals within certain electronic products
17 Jan - Romania: VAT registration form is withdrawn
16 Jan - France: “Desk” tax audits available under new law
16 Jan - Hungary: Accounting changes, covering derivative transactions
13 Jan - Ireland: Employee share participations in 2016, information returns due by 31 March 2017
13 Jan - UK: Land transaction tax to replace stamp duty land tax in Wales
13 Jan - UK: HMRC increased investment in counter-avoidance and litigation activity
12 Jan - France: VAT measures enacted in finance laws
12 Jan - Serbia: Tax procedure and administration provisions effective in 2017
12 Jan - Serbia: VAT law amendments; excise tax on coffee, tobacco
11 Jan - Italy: Favorable tax regime for non-domiciled residents, to encourage investments
10 Jan - Cyprus: Tax incentives and benefits for innovation, R&D
5 Jan - France: Tax measures in Finance laws are finalized, enacted
4 Jan - Austria: Claw-back, foreign tax losses when tax group is dissolved
4 Jan - Bulgaria: Individual income tax law changes; financial audit update
4 Jan - Serbia: Employees of subsidiary, who purchase foreign parent company’s shares
3 Jan - Belgium: Legislation implementing tax provisions in budget 2017 is published
3 Jan - EU: New GSP system for registered exporters, certifying origin of goods
3 Jan - Turkey: Guidance clarifying “asset amnesty” procedures
22 Dec - Denmark: Tax exemption for interest income, interaction with thin capitalization rules
22 Dec - Ireland: Air travel tax, CJEU judgment
22 Dec - Poland: VAT legislation is signed
22 Dec - Portugal: Exit tax not compatible with EU law, CJEU judgment
21 Dec - Luxembourg: Update on 2017 tax reform legislation
21 Dec - Netherlands: Year-end VAT considerations, VAT adjustments
21 Dec - Spain: Goodwill amortization rules challenged; foreign vs. domestic company acquisitions
20 Dec - Bulgaria: Corporate income tax, VAT changes
20 Dec - Czech Republic: Employment-related tax issues; R&D tax treatment
20 Dec - Germany: No VAT on prize money; other VAT developments
20 Dec - Romania: VAT rate reduction scheduled for 2017
20 Dec - Spain: New VAT electronic reporting system, effective 1 July 2017
19 Dec - Netherlands: Annual adjustment of salary, highly skilled migrants (2017)
19 Dec - Netherlands: Clarifications, proposed withholding tax on holding cooperative’s profit distributions
16 Dec - UK: Guidance on hybrid mismatch rules, effective 1 January 2017
16 Dec - UK: Official response to bilateral tax treaty changes proposed by the BEPS Multilateral Instrument
16 Dec - UK: Scottish draft budget 2017-18
16 Dec - UK: Venture capital trust regulations, increased reporting requirements
14 Dec - Russia: VAT rules for e-services
13 Dec - France: Country-by-country public financial reporting held unconstitutional
12 Dec - Italy: Depreciation regime, R&D among approved tax measures
12 Dec - Netherlands: Pension fund management is not VAT-exempt
12 Dec - Spain: Tax proposals of the new government
9 Dec - Belgium: Anti-hybrid rule in Parent-Subsidiary directive; exit tax installment payments
9 Dec - Moldova: Tax provisions in 2017 budget
9 Dec - Poland: Excise tax, passenger cars
9 Dec - UK: Draft Finance Bill 2017 clauses published; key tax issues identified
9 Dec - UK: New consultation on the future of VAT grouping
8 Dec - France: Decree limiting judicial review does not affect tax claims
7 Dec - Greece: New law for establishing companies, formation of partnerships
7 Dec - Northern Ireland: R&D tax relief
6 Dec - EU: Update on C(C)CTB, beneficial ownership, hybrid mismatches, financial transaction tax
6 Dec - Poland: New tax rules for investment funds, effective 2017
6 Dec - EU: Agreement not yet reached, hybrid mismatches with third
countries
5 Dec - Belgium: Government approves deduction for innovation income
2 Dec - Belgium: New R&D incentive regime
2 Dec - Poland: Excise tax provisions added to business tax simplification
2 Dec - UK: Appeal of UK’s tax treatment of inbound EU-sourced dividends received from group subsidiaries
2 Dec - UK: Draft clauses for Finance Bill 2017 scheduled for 5 December 2016
2 Dec - UK: Input VAT recovery, VAT on the professional fees of management buyout
1 Dec - EU: VAT for cross-border e-commerce; digital single market proposal
1 Dec - Germany: Update on CCCTB, CbC reporting, court cases
1 Dec - Netherlands: Changes to fiscal unity rules for corporate income tax
1 Dec - Netherlands: VAT exemption for management of (real estate) investment funds
30 Nov - Austria: Draft tax legislation, guidance on profits and losses
30 Nov - Czech Republic: Possible plan for proposed tax legislation
30 Nov - OECD: Review of tax revenues collected in advanced economies
29 Nov - Germany: Intra-community supply of goods, recording of foreign VAT ID numbers
29 Nov - Italy: Quarterly filings of VAT “communications” under new law
28 Nov - Greece: Taxes related to doing business in Greece
28 Nov - Luxembourg: New residency permits proposed, high net-worth individual investors
28 Nov - Netherlands: One-year extension, effective date of employment relationship legislation
28 Nov - Poland: Changes to legislation amending VAT law
25 Nov - Finland: Court decision, income on mobile games received from China as royalties
23 Nov - UK: Review of tax measures, Autumn Statement 2016
23 Nov - UK: Tax provisions for multinational entities, Autumn Statement 2016
23 Nov - UK: Tax provisions in Autumn Statement 2016, "on a page"
22 Nov - France: Draft rectified finance law for 2016 includes modified 3% tax on dividend distributions
22 Nov - Netherlands: Implementation of permit rules, intra-corporate transfers of personnel
22 Nov - OECD: Update on “tax inspectors without borders”
18 Nov - Belgium: CJEU Advocate General finds “fairness tax” violates EU directive
18 Nov - Belgium: Draft legislation for implementing tax changes included Budget 2017
18 Nov - Belgium: Guidance on filing, paying new annual tax on credit institutions
18 Nov - Belgium: New real estate investment vehicle (FIIS/GVBF)
18 Nov - Italy: VAT grouping rules, proposed effective date 2018
18 Nov - Netherlands: Certain sunscreen, toothpaste are eligible for reduced VAT rate
18 Nov - Poland: Implications of EU-Canada free trade agreement for Polish producers
18 Nov - UK: Autumn Statement predictions, possible tax announcements on 23 November
18 Nov - UK: Draft regulations, employers hiring “illegal worker” excluded from claiming employment allowance
18 Nov - UK: Indirect tax planning, post-Brexit
18 Nov - UK: Revised HMRC manuals on VAT treatment associated with returned goods
14 Nov - France: Dividend distributions tax, tax legislative update; diverted profits tax
14 Nov - Netherlands: Social security treaty with China, benefits for companies
11 Nov - Ireland: Finance Act 2016, committee stage amendments
11 Nov - UK: Consolidated, expanded version of HMRC guidance on taxation for banks
11 Nov - UK: Treatment of VAT incurred on assets used prior to VAT registration
10 Nov - Hungary: Tax legislative proposals for 2017
10 Nov - Slovakia: VAT rules for vouchers; register of “beneficial owners” is replaced
9 Nov - Belgium: Reporting requirements, payments made into “tax haven” jurisdictions
9 Nov - Luxembourg: Protocol amending income tax treaty with Russia
9 Nov - Poland: Required information reporting for VAT, revenue and expense ledger
9 Nov - Russia: Tax provisions in “de-offshorization law” and investment structuring
8 Nov - Netherlands: Entry, residence of non-EU nationals transferred within a company
8 Nov - Sweden: Proposal for financial activity tax
8 Nov - Switzerland: Regulatory tax projects affecting insurance industry
7 Nov - Poland: Corporate tax law changes effective beginning 2017
7 Nov - Sweden: Annual recurring activities deemed a permanent establishment
4 Nov - Malta: Update on network of income tax treaties
4 Nov - UK: “Autumn Statement” on 23 November, expected tax and policy developments
4 Nov - UK: Comments requested, simplification of corporation tax computation
4 Nov - UK: No “Brexit” without Parliamentary approval, holds High Court
3 Nov - Ireland: Directors’ compliance statement requirements, tax aspects
3 Nov - Italy: VAT compliance, reporting elections due 31 December
3 Nov - Poland: Proposed changes to taxation of investment funds
2 Nov - Spain: Elections for special VAT refund regime in 2017, due November 2016
1 Nov - Germany: VAT input tax apportionment; division of rented property; complete invoice address
1 Nov - Spain: Corporate income tax “prepayment” rules under new law
1 Nov - Sweden: Tax agency’s report proposes companies establish a tax policy
31 Oct - Belgium: Expanded employment hours; “night work” and e-commerce
31 Oct - Belgium: VAT guidance; determining where to collect VAT on “distance selling” transactions
31 Oct - EU: Financial transaction tax; is an agreement still possible in 2016?
31 Oct - Netherlands: Issues concerning Dutch “ultimate beneficial owner” registry
31 Oct - Serbia: VAT changes; effective date delayed to 2018
28 Oct - EU: Combined nomenclature, 2017 version
28 Oct - UK: Court decision on historic “bad debt relief” rules
28 Oct - UK: Inheritance tax on UK residential property effective April 2017; “non doms” to be affected
27 Oct - EU: KPMG’s guide to Common Consolidated Corporate Tax Base (CCCTB)
27 Oct - Italy: New guidelines for amending returns, resolving tax liabilities
27 Oct - Italy: VAT reporting on quarterly basis beginning in 2017
26 Oct - Malta: Changes to companies law, effective 2016
25 Oct - EU: Re-proposed Common Consolidated Corporate Tax Base; new hybrid mismatch measures
25 Oct - Belgium: Withholding tax exemption extended, dividends paid to Swiss companies
25 Oct - Central and eastern Europe: Guide to taxes on real estate
25 Oct - Finland: Delaware trust exempt from Finnish dividend withholding tax; refund opportunities
25 Oct - Poland: Proposed tax regime for real estate market entities (SRWNs)
25 Oct - Switzerland: Effects of UK anti-hybrid rules on Swiss structures
21 Oct - Cyprus: Amendments to intellectual property tax regime, implementing BEPS recommendations
21 Oct - UK: HMRC estimate of the UK “tax gap” for 2014-15 is 6.5%
21 Oct - UK: Interim regime for securitisation companies extended to periods of account ending 2037
21 Oct - UK: Tax implications of “Brexit” (update)
20 Oct - Netherlands: Update of tax developments concerning the financial services sector
20 Oct - Switzerland: Corporate tax reform package, Canton of Vaud
20 Oct - Ireland: Finance bill released 20 October, tax measures included
18 Oct - Malta: Budget 2017; economic indicators and tax and other measures announced
18 Oct - EU: Customs business process models
17 Oct - Belgium: Budget 2017, agreement on tax measures reached
17 Oct - Czech Republic: Proposed VAT amendments; VAT examinations
17 Oct - EU: Details of on-site inspections, expectations of European Central Bank (ECB)
17 Oct - EU: Tax developments, CJEU judgments with domestic and cross-border implications
14 Oct - Luxembourg: Budget 2017 bill presented to parliament, includes tax provisions
14 Oct - UK: Statutory interest paid to creditors in insolvency proceedings not “yearly interest”
13 Oct - Belgium: New income tax treaty signed with Japan
13 Oct - Serbia: Guidance on VAT records, calculations
11 Oct - Ireland: Budget 2017, commentary and analysis of tax proposals
11 Oct - Norway: Reduced corporate tax rate, financial activity tax proposals in 2017 budget plan
10 Oct - EU: Dual-use regulation; export control for cyber-surveillance technology
10 Oct - Finland: German special investment fund, exempt from Finnish dividend withholding tax
10 Oct - Spain: Changes to corporate income tax “prepayments” beginning October 2016
7 Oct - Luxembourg: VAT exemption for group members, CJEU Advocate General’s opinion
7 Oct - UK: Accounting changes, implications for taxation of corporate debt and derivative contracts
7 Oct - UK: Brexit update; UK’s exit from the EU
7 Oct - UK: CFC and dividend GLO litigation
6 Oct - Belgium: Draft law on implementing anti-hybrid rule, exit tax payment
6 Oct - Ireland: Budget 2017 set for 11 October
5 Oct - Bulgaria: Tax on benefits in-kind, VAT and personal use of company assets
5 Oct - Poland: VAT measures in draft legislative amendment
3 Oct - France: Exemption from 3% tax unconstitutional; French group dividend distributions
3 Oct - Switzerland: VAT provisions approved, effective beginning 2018
30 Sep - Denmark: Spare parts, end-of-life vehicles, VAT treatment
30 Sep - France: Release of draft Finance Bill for 2017
30 Sep - Germany: Bundesrat opinion on tax rules; loss utilization, treaty-override developments
30 Sep - Germany: New income tax treaty with Japan, entry into force
30 Sep - Germany: Retroactive effect of invoice correction regarding VAT deduction
30 Sep - Luxembourg: Treatment of directors’ fees, management services are subject to VAT
30 Sep - UK: HMRC draft guidance on corporation tax rate in Northern Ireland
29 Sep - Austria: Tax treatment of interest on group transactions; real estate transfer tax changes
29 Sep - Latvia: Pending tax changes
28 Sep - Cyprus: Legal entities to submit VAT returns electronically
28 Sep - Ireland: New requirement for annual directors’ compliance statement; impact on UCITS regulated funds
28 Sep - Romania: Salary from conducting R&D activities is exempt from individual income tax
28 Sep - Slovakia: Tax law amendments, proposals to be presented to Parliament
28 Sep - Sweden: Tax proposals in budget bill for 2017
28 Sep - Switzerland: Changes affecting non-life insurance sector include taxation
26 Sep - OECD: Report on “effective carbon rates” and taxes
23 Sep - Germany: VAT deduction when initial invoice is incomplete, but later corrected
23 Sep - Greece: Draft law, simplified procedures for establishing partnerships, companies
23 Sep - Portugal: Insufficient description on invoice, VAT recovery not barred
23 Sep - UK: HMRC’s report and findings on resolving tax disputes, 2015-2016
22 Sep - Finland: Australian public entity exempted from Finnish dividend withholding tax
22 Sep - Netherlands: Payroll tax, social security contribution
22 Sep - Netherlands: Work-related costs rules, standard practice criterion
21 Sep - Bulgaria: New income tax treaty with Romania
21 Sep - Netherlands: Tax measures for 2017 presented on “Budget Day”
21 Sep - Switzerland: Interest imposed on late notification of dividends, withholding tax
20 Sep - Luxembourg: Descriptions of various investment vehicles, legal and tax requirements
20 Sep - Netherlands: Proposed changes to Dutch dividend withholding
tax regarding cooperatives
20 Sep - Norway: New VAT return, beginning 1 January 2017
19 Sep - Luxembourg: EC state aid investigation, tax treatment of French utility
19 Sep - Poland: EC opens state aid investigation, retail sector taxation
19 Sep - Russia: VAT on the supply of e-services, effective 2017
16 Sep - Czech Republic: VAT guidance, customs reporting
16 Sep - Ireland: Financial statement reporting; payments to governments by extractive sectors
16 Sep - Switzerland: Implications of UK taxation, non-dom individuals with Swiss holdings
16 Sep - UK: Consultation on the introduction of pensions advice allowance
16 Sep - UK: Resident non-UK domiciled individuals; non-UK residents holding UK residential property
15 Sep - Belgium: Notional interest deduction rate for 2018
15 Sep - EU: Developing first common list of non-cooperative tax jurisdictions
15 Sep - Luxembourg: Deducting input VAT incurred by permanent establishment, head office
14 Sep - Switzerland: Court grants Dutch government’s “group request” for bank’s customers
14 Sep - Germany: Opportunities, advantages under new income tax treaty with Japan
14 Sep - Poland: Support for R&D, new funding
9 Sep - UK: Finance Bill 2016 update, Autumn Statement scheduled for 23 November
9 Sep - UK: “Making tax digital” tax accounts and taxpayer online portal
9 Sep - UK: Use of third-party information, ease compliance for taxpayers
9 Sep - UK: VAT recovery on pension fund costs extended until 31 December 2017
8 Sep - Poland: R&D support, automotive companies developing products and technologies
8 Sep - Poland: VAT rate on books, newspapers, periodicals (digital vs. print)
7 Sep - Netherlands: VAT exemption, management of real estate investment funds
7 Sep - Poland: Reporting with respect to seconded workers, due 18 September
6 Sep - EU: “VAT gap” reflects lost revenue, almost €160 billion in 2014
2 Sep - Hungary: Social security totalization agreement with United States enters into force
2 Sep - UK: Consultation, levy on soft drinks with added sugar
2 Sep - UK: Consultation on proposed expansion of “disguised remuneration” legislation
2 Sep - UK: Consultation on the taxation of termination payments
1 Sep - UK: Consultation on taxation of non-domiciled individuals and inheritance tax
31 Aug - France: Reduced corporate tax rate for SMEs; increased tax credit
31 Aug - Germany: Treatment of “negative goodwill,” shareholding percentages, currency losses
30 Aug - Bulgaria: State aid to reduce costs for green energy of large industrial consumers
30 Aug - Greece: New unit of Finance Ministry, to design and implement tax policy
26 Aug - EU: Extended trade sanctions against Russia; “Brexit” and export controls
26 Aug - Hungary: Reporting, administrative requirements relating to foreign individuals working in Hungary
25 Aug - Norway: New requirements, accounting records of corporate taxpayers
25 Aug - Turkey: Amnesty program applies for customs duties
19 Aug - Turkey: Tax amnesty, repatriation and tax account adjustment provisions
19 Aug - UK: Consultations under plan for tax digital programme
19 Aug - UK: Government’s proposals to address tax avoidance through sanctions, deterrents
19 Aug - UK: Proposal to change tax treatment of leased plant and machinery
18 Aug - Czech Republic: VAT changes enacted, reverse-charge mechanism available
18 Aug - EU: Summaries of tax developments, CJEU cases with domestic or cross-border implications
17 Aug - Israel: Tax provisions in proposed budget plan for 2017-2018
17 Aug - Luxembourg: Tax reform, family allowances
15 Aug - Greece: Individual income tax payments; annual tax certificates issued entities
15 Aug - Russia: Limits on fees paid to food retailers
10 Aug - Malta: New framework for notification of alternative investment funds (AIFs)
8 Aug - EU: Country-by-country reporting—an EU perspective
8 Aug - Ireland: Requirements for claiming R&D tax credit
8 Aug - Poland: FAQs on VAT and “standard audit file” procedures
5 Aug - Luxembourg: Draft law for country-by-country reporting submitted to Parliament
5 Aug - Netherlands: Foreign investment fund’s claim, refund of Dutch withholding tax
5 Aug - UK: Questionnaire, how to deal with "Brexit" changes
5 Aug - UK: Treatment of intra-group assignments of the right to receive interest, court decision
4 Aug - EU: Public consultation, common consolidated corporate tax base (CCCTB)
2 Aug - Germany: Profit participation certificates; binding ruling fees; expense allocation
2 Aug - Spain: VAT refund claims due 30 September
1 Aug - Belgium: EC approves alternative income tax regime, Belgian wholesale diamond sector
29 Jul - Luxembourg: Tax reform for 2017, bill submitted to parliament
29 Jul - EU: Considering possible ECB reaction to Brexit
29 Jul - UK: Brexit financial reporting implications
29 Jul - UK: Corporate tax reform initiatives, review of domestic and international proposals
29 Jul - UK: HMRC online process, protection for individuals from reduced lifetime allowance of £1 million
29 Jul - UK: Hybrid and other mismatch rules, Finance Bill 2016
27 Jul - EU: Country rules, VAT rates for mini one-stop shop (MOSS)
27 Jul - Macedonia: Tax card for 2016
26 Jul - Latvia: Changes to income tax returns (individuals) reflect tax law amendments
26 Jul - Switzerland: “Brexit” considerations for Swiss companies doing business in the UK
26 Jul - Switzerland: “Brexit” implications for UK nationals; lump-sum taxation, permits, residences
22 Jul - Romania: Revisions to VAT reporting requirements on Form 088
22 Jul - UK: Update on “Brexit” implications for business
22 Jul - UK: Upper Tribunal decision, corporate tax loss streaming
21 Jul - Czech Republic: VAT when delivery is temporarily suspended; post-merger depreciation
21 Jul - Poland: Retail sales tax; effective September 2016
20 Jul - Austria: Workers entitled to allowance for unused annual leave, concludes CJEU
20 Jul - Belgium: Patent box regime revised; new deduction for innovation income
20 Jul - Netherlands: VAT, energy tax refunds in instances of “bad debts”
18 Jul - Belgium: New bank tax is passed by parliament
18 Jul - EU: Expanded customs security, clearance pilot program with China
18 Jul - Netherlands: Work permits for Japanese citizens, postponed until January 2017
18 Jul - Sweden: Tax policy of large companies
15 Jul - Netherlands: VAT deduction by pension fund, costs recharged to company
15 Jul - UK: Finance Bill update; Committee Stage is complete, date for Report Stage set for September 2016
15 Jul - UK: Indirect tax, VAT and customs duty, “Brexit” implications
15 Jul - UK: Taxation of leased assets, HMRC consultation
14 Jul - Belgium: Expanded reporting requirements, payments made to tax havens
14 Jul - Portugal: Withholding tax on interest payments, CJEU judgment
13 Jul - Italy: “Fast-track” advance tax ruling process
13 Jul - Norway: Air passenger tax and retroactive application
12 Jul - France: Tax incentives intended to attract new investments, business relocation
11 Jul - Luxembourg: United States removed from list of “participating jurisdictions” for CRS purposes
11 Jul - Netherlands: Fiscal unity and foreign exchange losses, deductible interest limits
11 Jul - Spain: Potential Spanish tax consequences of “Brexit”
8 Jul - EU: Customs, supply chain considerations of “Brexit”
8 Jul - Switzerland: Effect of AEoI on wealth management structures, involved stakeholders
8 Jul - Switzerland: Foreign tax authorities seeking to obtain banking client data with “group requests”
8 Jul - UK: Amendments to “patent box” legislation, included previously in Finance Bill 2016
8 Jul - UK: Issues surrounding UK as holding company jurisdiction, post-Brexit
8 Jul - UK: Offshore developers of UK land to pay same tax on profits as UK developers
8 Jul - UK: Plans announced to reduce corporation tax rate to 15%
7 Jul - Gibraltar: Tax measures included in 2016 budget
7 Jul - France: Court questions validity of 3% tax on dividends
6 Jul - Ireland: Air travel tax, opinion of CJEU Advocate General
1 Jul - Belgium: Tax treatment of dividends under treaty provisions, CJEU judgment
1 Jul - Germany: Draft tax legislation includes BEPS, other items
1 Jul - Switzerland: Zurich proposes reduced cantonal corporate tax rate, from 21.1% to 18.2%
1 Jul - UK: Uncertainty around "Brexit" and tax agenda for businesses and individuals
1 Jul - UK: Budget measures on royalty withholding tax rules come into effect
1 Jul - UK: Update on stamp duty; VAT on transfer of a going concern
30 Jun - Netherlands: Employment conditions, rules for seconded employees
29 Jun - UK: Webcast discussion about EU referendum
28 Jun - EU: Customs duties eliminated for certain electronic products
28 Jun - Finland: Withholding tax refund claims of non-residents
28 Jun - Italy: Tax incentive for certain immigrant workers
28 Jun - Italy: Updated “black list” of countries, financial transaction tax
28 Jun - Turkey: Tax incentives proposed for investments, regional headquarters
27 Jun - EU: Trade and customs, VAT implications of “Brexit”
27 Jun - Luxembourg: Protocol to income tax treaty with United States
26 Jun - UK: Managing “Brexit” risk and opportunities
26 Jun - Bulgaria: Changes to “preferential tax regime” registration rules
24 Jun - Ireland: Potential implications of “Brexit” on Ireland-UK trade
24 Jun - EU: Possible tax consequences of UK referendum
24 Jun - France: Potential French tax consequences of “Brexit”
24 Jun - Netherlands: Implications of “Brexit” for Dutch taxpayers
24 Jun - Netherlands: Work permits to be required for Japanese nationals
24 Jun - UK: EU referendum; what’s next following UK vote to leave the EU?
22 Jun - Poland: Funding for R&D projects in 2016
21 Jun - EU: Agreement on directive reached, new tax avoidance rules
20 Jun - Czech Republic: Disclosure of non-financial information
17 Jun - Denmark: Limitations period for dividend withholding tax refund claims, reduced
17 Jun - UK: Amendments proposed to the Finance Bill 2016-17
17 Jun - UK: Tax implications of “Brexit” and a tax “to do” list
16 Jun - Italy: Additional 40% depreciation for investments in new tangible assets
14 Jun - Switzerland: Corporate tax reform legislation advances
13 Jun - Belgium: “Catch all” clause for withholding tax, non-residents providing services
10 Jun - Hungary: Corporate, individual tax changes are pending enactment
10 Jun - UK: Consultation on capping early exit charges; would remove obstacle to new pension freedoms
9 Jun - EU: Sanctions relating to trade with Iran, Russia
8 Jun - EU: Reminder to file VAT claims by 30 June 2016
8 Jun - Finland: Interest incurred in debt push-down arrangements
8 Jun - Italy: Implementing guidance, new tax ruling system for substantial investments
7 Jun - EU: Council approves country-by-country reporting, mandatory automatic exchanges of tax information
6 Jun - Poland: Proposal for retail sales tax
6 Jun - Sweden: CJEU judgment on different tax treatment of resident, non-resident pension funds
3 Jun - UK: Guidance concerning senior accounting officer (SAO) regime, SAO certificates
3 Jun - UK: Non-resident corporate-to-corporate lenders making multiple loans into UK
3 Jun - UK: Tribunal judgment, “managed service company” measures
2 Jun - Finland: Interest expenses allocated to Finnish branch held non-deductible
2 Jun - France: Unused, non-refundable tickets are subject to VAT
2 Jun - Germany: Dividends within tax groups; treaty update; other topics
31 May - Netherlands: Withholding tax on dividends, by cooperatives
31 May - Italy: Penalties under VAT “mini one-stop shop”
31 May - Poland: Updated FAQs for taxpayer audits; VAT monthly reporting
31 May - Serbia: Guidance for VAT registration, tax representative
31 May - UK: VAT treatment of credit card handling services, CJEU judgment
27 May - UK: Appellate court concludes no stamp duty land tax (SDLT) on £1 billion land purchase
27 May - UK: Consultation concerning loss relief rules for corporation tax purposes
27 May - UK: Consultation on possible reform of substantial shareholdings exemption
25 May - Finland: Proposed three-year limitations period, withholding tax refund claims
24 May - Latvia: Restating share capital, share valuations in euros
24 May - Norway: Reduced corporate tax rate, earnings stripping rule changes proposed
23 May - EU: Notice intended to clarify “state aid” concept
23 May - Netherlands: Proposed “innovation box” changes, align with BEPS recommendations
20 May - UK: “Brexit” tax considerations, planning
20 May - UK: Government’s legislative priorities for the year
18 May - EU: Anti-tax avoidance package draft; recommendations for “blacklist” countries included
18 May - Poland: FAQs on selection of taxpayer for audits
18 May - UK: Treatment of royalties for customs purposes
17 May - Portugal: Deadlines for applications for SME incentives
16 May - Bulgaria: Tax card for 2016
13 May - UK: Restrictions on tax deductibility of corporate interest expense, consultation
13 May - Czech Republic: Update on tax legislation proposed for 2017
12 May - EU: Response to consultation, double taxation dispute resolution mechanism
12 May - Italy: “Patent box” regime guidelines
11 May - Netherlands: Fiscal unity between Dutch subsidiaries of a joint non-EU parent company
10 May - Hungary: Corporate, individual income tax legislative proposals; indirect tax measures
10 May - Lithuania: Update on individual, corporate income tax; VAT and customs
9 May - Luxembourg: Proposed tax incentives to encourage land, residential housing supplies
9 May - Russia: Voluntary disclosure deadline is 30 June 2016
6 May - EU: VAT proposals withdrawn, insurance and financial services
6 May - UK: New project on tax policy-making
5 May - Hungary: Tax implications of certain accounting developments
4 May - EU: Action plan on VAT; single VAT area
3 May - Germany: Add-back rules under the trade tax
2 May - Italy: VAT reverse-charge mechanism for game consoles, tablets, laptops
29 Apr - Netherlands: Refund opportunity, dividend withholding tax for non-resident shareholders
29 Apr - UK: Beneficial ownership registers
29 Apr - UK: Intra-group transfer rule for derivatives
28 Apr - EU: Greenhouse gas emissions; CJEU judgment on annual free allowances
27 Apr - Bulgaria: New mandatory reporting required of certain entities
27 Apr - Cyprus: Tax card, 2016
27 Apr - Italy: Guidance for implementing new Union Customs Code
27 Apr - Luxembourg: New tax measures announced for 2017 tax reform
27 Apr - OECD: Comments, discussion draft on treaty entitlement of non-CIV funds
25 Apr - Poland: Draft VAT changes aimed at addressing “abuses”
22 Apr - EU: Export procedures for certain goods effective 1 May 2016
22 Apr - EU: Shortages in cross-border shipments of “excise-able” goods
22 Apr - France, Ireland, Italy must recover tax exemptions for alumina production
22 Apr - Romania: Tax card 2016
21 Apr - Poland: Draft legislation providing tax incentives for shipbuilding, related industries
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