Новости
Global Financial Services Indirect Tax News
Quarterly newsletter covering changes in the indirect tax laws around the globe impacting the financial sector.
January 2015
Featured Articles
- Impact of Skandia America Corporation USA case (C-7/13)
Asia Pacific
- Singapore - Proposed changes to the draft e-tax guide on fund management
- Vietnam - New measures for businesses in financial difficulties and rules to simplify input tax deduction
EMEA
- Belgium - Corporate directors required to charge VAT on their fees from 2015
- Denmark - The ATP Pension Service case is still unresolved in the Danish courts
- Denmark - Cost sharing groups and Special Danish Payroll Tax
- Denmark - VAT ruling on investment management services
- Finland - Ruling on the VAT treatment of bitcoins (Case 034/2014)
- Finland - Ruling on the VAT treatment of IT services provided by a cost sharing group (Case 039/2014)
- Germany - Ruling on the VAT treatment of distribution services (Case XI R 13/11)
- Italy - Guidance on the VAT treatment of management services provided in respect of insurance products
- Italy - Guidance on the VAT treatment of management services related to investments
- Poland - CJEU decision suggests that Cypriot company did not have a Polish establishment
- Portugal - Banco Mais (C-183/13) CJEU decision
- Slovenia - Proposed increase to the rate of financial and insurance tax
- Sweden - VAT ruling on payment processing services
- UK - VAT ruling on the VAT treatment of banking services
- UK - Tax Authorities updated guidance on the VAT treatment of pension fund management
January 2015