The M&A Market In EMEA And Practical Considerations For Transactions In 2021 [On demand]
(Aired 24 Feb 2021) The pandemic of 2020 caused upheaval for businesses across the world. Uncertainties remain, but while lack of preparation was an issue at the beginning of 2020, it no longer needs to be an obstacle as businesses can identify the opportunities available to them now so as to better position themselves for success in 2021 and beyond. What can your organisation do to prepare for transactions in 2021?
Permanent Establishments And Corporate Tax Residence [On demand]
(Aired 11 Feb 2021) The OECD has released new guidance in respect of the interpretation of tax treaty provisions on the creation of permanent establishments and the tax residence of companies in light of the specific challenges that have arisen due to the COVID-19 pandemic. What is the latest guidance and case law on permanent establishments and residence and how might these affect your organisation?
Digital Services Tax – UK, Spain, Italy And Africa Latest Developments [On demand]
(Aired 28 Jan 2021) A number of countries have introduced unilateral measures to tax certain digital revenues including Italy, Spain and the UK. In addition Digital Services Taxes are emerging in Africa. What does your organisation need to be aware of?
Brexit: Tax Impacts Of The Deal [On demand]
(Aired 18 Jan 2021) Following the publication of the UK-EU Trade and Cooperation Agreement on 26 December 2020, our experts will provide analysis of the tax impacts of the deal and share practical tips on the key tax and customs changes from 1 January 2021.
Offshore Receipts In Respect Of Intangible Property [On demand]
(Aired 25 Nov 2020) The Offshore Receipts in Respect of Intangible Property (ORIP) rules were introduced with effect from 6 April 2019, extending the scope of UK tax to include receipts derived from intangibles referable to UK sales, regardless of UK residency. Entities coming within the charge as a result of these rules were required to notify HMRC by 5 October 2020, although there is still time to ensure compliance. Provided entities submit income tax returns and settle liabilities by 31 January 2021 no penalties should arise from missing the deadline. What does your organisation need to think about now?
EU Mandatory Disclosure Regime (DAC6) – Pre-flight Checks [On demand]
(Aired 4 Nov 2020) The sixth version of the EU Directive on administrative cooperation (DAC6) implements new mandatory disclosure rules for EU intermediaries and taxpayers in relation to certain arrangements. Reporting is live in some EU Member States with the majority coming on stream from January 2021. Deferrals in the timeline have afforded brief respite but the timeline for compliance is still very short. What preparations should your organisation have in place?
US Tax Policy: 2020 Election Update And 2021 Preview [On demand]
(Aired 28 Oct 2020) With the 2020 US presidential and congressional elections taking place in November, tax policy developments in Washington are expected to have wide-reaching implications, not just in the US. How might the potential changes affect your organisation?
Overview Of The Implementation Of Anti-Hybrid Rules In Response To ATAD II [On demand]
(Aired 27 Oct 2020) The EU Anti-Tax Avoidance Directives (ATAD I and II) required member states to introduce a number of domestic anti-abuse provisions including anti-hybrid rules broadly in line with the OECD recommendations. Most of the anti-hybrid rules needed to be implemented into domestic law by 1 January 2020. What could the implementation of these measures mean for transactions and arrangements undertaken by your organisation?
Brexit: Tax Readiness [On demand]
(Aired 17 Sep 2020) With the end of the transition period less than four months away, we’ll provide a recap of recent political developments, discuss key tax technical considerations, and share practical tips on preparing for the changes ahead. What are the key actions to prepare for the customs and tax changes from 1 January 2021?