Matthew Cridland

Matthew Cridland

DLA Piper

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International Tax News - September 2014

BASE EROSION PROFIT SHIFTING PROJECT RECOMMENDATIONS TO COMBAT TAX AVOIDANCE BY MULTINATIONALS - At the request of the G20 Leaders, the Organisation for Economic Co-Operation and Development (OECD) has been considering...more

9/25/2014 - BEPS Corporate Taxes G20 Income Taxes International Tax Issues Multinationals Tax Evasion

Base erosion profit shifting project recommendations to combat tax avoidance by multinationals

At the request of the G20 Leaders, the Organisation for Economic Co-Operation and Development (OECD) has been considering 15 key elements to be addressed by 2015 for a co-ordinated international approach to combat tax...more

9/18/2014 - BEPS Corporate Taxes Erosion G20 Multinationals OECD Tax Evasion

Tax update: Australian tax and GST treatment of bitcoin and other crypto-currencies

Earlier today the ATO released its long awaited public guidance on the Australian tax and GST treatment of bitcoin and other crypto-currencies. This guidance was originally scheduled to be released on 30 June 2014. It was...more

8/20/2014 - Australia Bitcoins Cryptocurrency Guidance Update

New GST refund restrictions- Impact on procurement contracts

The GST Act has been amended to introduce new restrictions on Australian Taxation Office (ATO) refunds for GST overpayments. The amendments will primarily affect suppliers that inadvertently overpay GST and pass on the cost...more

8/7/2014 - Australia GST Income Taxes Procurement Guidelines

GST and rental guarantees - A new ATO Determination (Australia)

The Australian Taxation Office (ATO) has today issued a new GST determination, GSTD 2014/3, relating to GST and rental guarantee arrangements. The new Determination replaces an earlier draft which had been released in April...more

7/30/2014 - Australia GST

International Tax News - July 2014

BITCOIN FORGES AHEAD: 3 QUICK LOOKS - Bitcoin is a decentralized peer-to-peer payment system that exists virtually and is unlimited by the constraints of countries, government or time. In an age when business leaps...more

7/28/2014 - Bitcoins Business Taxes Carbon Taxes Corporate Taxes International Tax Issues Virtual Currency

Australian Tax Update: Repeal Of The Carbon Tax - Easy Come Easy Go?

The Federal Government has fulfilled its election promise when the Senate passed the carbon tax repeal legislation on 17 July 2014. The Government achieved the repeal of the carbon tax after 2 weeks of negotiations with the...more

7/17/2014 - Australia Carbon Taxes

Intangible Services, Rights And Digital Content: Global VAT Guide

Welcome to DLA Piper’s Global VAT Guide: Cross Border Supplies of Intangible Services, Rights and Digital Content. As business grows more global, the challenge for in-house counsel and in-house VAT specialists is...more

6/27/2014 - Cross-Border Digital Assets EU Intangible Property Intangibles OECD VAT

Australian Tax Update: Australian Budget 2014-2015

2014-2015 Australian Federal Budget - Government takes its first steps of tax reform in preparation for a broader comprehensive review of the Australian taxation system. INTRODUCTION - The Australian Coalition...more

5/14/2014 - Australia Federal Budget Fuel Tax R&D Tax Credits

Australian Businesses Supplying Electronic, Telecoms And Broadcasting Services To EU Customers Need To Be Aware Of Changes To EU...

EU VAT CHANGES FOR E-COMMERCE SERVICES - Australian e-commerce businesses that supply services to European customers need to be aware of important "value added tax" ("VAT") changes that will apply across the European...more

4/1/2014 - Australia Broadcasting EU International Tax Issues Technology Telecommunications VAT

International Tax News - March 2014

NETHERLANDS: TAX TREATMENT OF HYBRID FINANCE INSTRUMENTS IN THE WAKE OF TWO LANDMARK CASES - The Dutch Supreme Court has given its judgment in two landmark cases regarding the classification of hybrid finance...more

3/27/2014 - Corporate Taxes EU Financial Instruments International Tax Issues Tax Incentives

GST and BITCOIN – Potential Pitfalls

Bitcoin has received a lot of recent press attention, both as a speculative investment and as an alternative payment option to fiat currency. The anonymous nature of Bitcoin payments has also caught the attention of tax...more

3/12/2014 - Australia Bitcoins GST Virtual Currency

GST: Changes For Going Concern And Farm Land Sales

GST: GOVERNMENT ANNOUNCES "REVERSE CHARGE" RULES FOR THE SALE OF BUSINESSES AND FARM LAND - The GST Act presently provides an exemption for the sale of a "going concern" or for the sale of "farm land". Where the...more

12/16/2013 - Farms GST Land Titles

International Tax News - November 2013

US-SWISS VOLUNTARY DISCLOSURE PROGRAM: DEADLINES ARE LOOMING – SWISS BANKS NEED NOT PANIC, BUT MUST ACT SWIFTLY AND THOUGHTFULLY - The recently announced voluntary bank disclosure program between Switzerland and the...more

11/25/2013 - Australia Banks EU Foreign Bank Accounts Income Taxes IRS Tax Evasion Tax Treaty Voluntary Disclosure

Government Update On Previously Announced Tax Measures (Australia)

Over the past 12 years, 96 tax related measures have been announced by former governments which have not been legislated. These outstanding tax measures have created uncertainty for taxpayers, of varying degrees. Where a tax...more

11/8/2013 - Australia International Tax Issues Tax Rates

GST & Real Property Leases – Implications Of The MBI Case

The Full Federal Court recently handed down its decision in MBI Properties Pty Limited v Commissioner of Taxation [2013] FCAFC 112 ("MBI Case"). The decision supports the view that neither the vendor or purchaser of a...more

10/23/2013 - Commercial Leases Landlords Residential Leases Reversionary Rights Tenants

International Tax News - September 2013

FRANCE ANNOUNCES DRAFT 2014 BUDGET – LIGHTER TAX BURDEN FOR BUSINESSES - France’s draft budget law for 2014 was presented to Parliament on September 25 and is now under discussion in the National Assembly and...more

9/27/2013 - Australia Business Taxes China Corporate Taxes Economic Development EU Foreign Exchanges Free Trade Zone International Tax Issues Tax Reform Value-Added Tax

Australia: GST clause held to be void for uncertainty

A recent decision of the Victorian Supreme Court, in the case of Cityrose Trading Pty Ltd v Booth, highlights the need for suppliers to ensure that all of their transaction documents (including contracts, agreements and...more

9/25/2013 - Australia GST Vagueness Void and Unenforceable

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