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BEPS Action 13: Country-by-Country Reporting: final regulations

Global Tax Update:March 2016/United Kingdom

The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 were laid before Parliament on 26 February 2016 and come into force on 18 March 2016. (Global Tax Update:March 2016/United Kingdom)

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1. BEPS Action 13: Country-by-Country Reporting: final regulations

The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 were laid before Parliament on 26 February 2016 and come into force on 18 March 2016.  

2. Holding companies and intra-group services: no supplies for VAT purposes?

The Upper Tribunal has delivered its decision in the case of Norseman Gold plc, about the recovery of VAT on costs incurred by a holding company, which was claimed to relate to “management charges” to be paid by its subsidiaries.

 

>> Click for Japanese [BEPS行動13 ほか] 

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