Richard Woolich

Richard Woolich

DLA Piper

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Global Tax News - November 2015

HANDS OFF DIGITAL CURRENCIES! CANADA’S SENATE CALLS FOR A LIGHT REGULATORY APPROACH Formerly considered a gimmick for geeks and gamers, digital currencies, such as Bitcoin, have grown into a worldwide phenomenon...more

11/19/2015 - Affiliates BEPS Bitcoin China Corporate Taxes EU Foreign Investment IP License Member State OECD Patents Real Estate Development UK

Construction & Engineering Toolkit: The Construction Industry Tax Deduction Scheme (CIS) - August 2015

In This Issue: The Construction Industry Tax Deduction Scheme (CIS) The Construction Industry Scheme (or CIS, as it is more commonly known) is a tax deduction scheme. It concerns construction work and...more

8/28/2015 - Construction Contracts Construction Industry Construction Project Contractors HMRC Subcontractors UK VAT

EU: Working paper on online gambling EU VAT issues published

The EU VAT Committee has published the working paper in connection with their March discussions on the complex EU VAT issues concerning on-line gambling. It has no force of law. Two points worth picking up in particular...more

4/24/2015 - EU Gambling Gaming Tax Online Gaming Tax Exemptions VAT

UK budget 2015

Earlier today the UK government delivered its last budget before the UK general election in May. Many of the measures were, as one might expect so close to an election, focused on personal rather than corporate taxation....more

3/24/2015 - Anti-Avoidance BEPS Corporate Taxes Diverted Profits Tax Employee Shareholders Entrepreneurs Federal Budget Financial Institutions GAAR Multinationals OECD Oil & Gas R&D Tax Credits Remuneration Research and Development Tax Credits UK Venture Capital Withholding Tax

International Tax News - December 2014

UK WILL IMPOSE CAPITAL GAINS TAX ON NON-UK RESIDENTS - The UK government aims to go ahead with plans to impose capital gains tax on sales of residential property from April 2015. The government has published...more

12/16/2014 - Capital Gains Corporate Taxes Income Taxes UK

UK Capital Gains Tax For Non-UK Residents: Government To Go Ahead With Plans To Impose CGT On Sales Of Residential Property From...

The government has published detailed proposals for imposing a capital gains tax (CGT) charge on non-UK residents who dispose of UK residential property. The new charge will take effect from April 2015 and will apply to all...more

12/11/2014 - Capital Gains Real Estate Transfers UK

Autumn Statement 2014

Yesterday, the Chancellor of the Exchequer delivered the UK 2014 Autumn Statement. Below we summarise some of the main announcements: Taxation of multi-nationals - Diverted profits tax (aka the "Google tax")...more

12/10/2014 - Corporate Taxes Tax Reform UK

International Tax News - November 2014

FISCAL STATE AID: ATOMIC ALARM! - Early this month, a group of investigative journalists made public approximately 540 rulings granted by the Luxembourg tax administration to some 340 companies active in a large number...more

11/24/2014 - BEPS EU OECD

VAT Tips And Traps On Cross Border Supplies – Managing The Risks

The new B2C place of supply rules coupled with the new extended Mini One Stop Shop for telecoms, broadcasting and electronic services are soon to launch (1 January 2015). There are already appearing some gaps in the rules and...more

11/7/2014 - Australia B2B Organizations Broadcasting Electronic Communications Telecommunications VAT

All-In@EiG 2014 Co-ordinated Advice on a Global Scale

In This Issue: 1. Welcome to EiG 2014 2. Europe: Gaming in the Cloud 3. Risk – What’s Your Appetite? 4. Japan: Current Status of Casino Legalization 5. Poland: Overview of Expected Changes 6. Patents on...more

10/27/2014 - Casinos EU Gambling Gaming Japan

Can Different Rates Of Duty Apply To Different Forms Of Gaming? - European Court allows different tax rates for land-based and...

On 26 September, the General Court of the European Union handed down two judgments dismissing the appeals of Dansk Automat Brancheforening ("DAB") and Royal Scandanavian Casino Århus against a European Commission decision of...more

10/10/2014 - Casinos Duties EU European Commission Gaming Online Gaming Tax Rates

VAT Alert: Cross-Border Supplies Of Services Made To VAT Grouped Branches: Skandia America Corp. (USA), filial Sverige (C-7/13)

For VAT purposes, a supply of services from the headquarters of a company to its branch is generally not subject to VAT. This is well-established, and was confirmed in the Court of Justice of the European Union (the "Court of...more

9/25/2014 - Corporate Taxes Cross-Border EU European Court of Justice (ECJ) Multinationals Value-Added Tax

VAT Alert: K Oy (C-219/13)

Under EU VAT law, EU Member States may, at their discretion, apply a reduced rate of VAT to books produced on "…all physical means of support". The term "all physical means of support" has generally been interpreted to...more

9/25/2014 - Books Digital Media e-Books EU VAT

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 OECD VAT

VAT Recovery And Pension Schemes - ATP Pension Service A/S

The judgment in ATP PensionService A/S v Skatteministeriet (Case C-464/12) was delivered by the European Court of Justice on 13 March 2014. It was the latest in a line of cases concerning the VAT treatment of costs incurred...more

5/14/2014 - EU Investment Funds Pensions VAT

£1 Billion At Stake - Taxpayer wins compound interest on overpaid VAT

The High Court (Henderson J) handed down its decision on 28 March 2014 awarding the mail order and retail company, Littlewoods Retail Limited, compound interest on sums of overpaid VAT that had originally been reimbursed to...more

4/11/2014 - HMRC International Tax Issues UK Value-Added Tax

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 - January 2014

WHEN THE PARTIES WANT AN AGREEMENT TO DISAPPEAR: THE US TAX RESCISSION DOCTRINE - The old saw about the best-laid plans of mice and men also goes for international tax planning and transactions with significant tax...more

1/24/2014 - Corporate Taxes Double Taxation Income Taxes International Tax Issues Value-Added Tax

International Tax News - December 2013

CAYMAN ISLANDS AND US SIGN FATCA AGREEMENT - The United States and the Cayman Islands have signed a so-called Model 1 intergovernmental agreement. The IGA is the first step in bring the Cayman fund industry...more

12/12/2013 - Advance Pricing Agreements Advance Pricing Arrangement Program Anti-Avoidance FATCA Intergovernmental Agreements IRS Mutual Agreement Procedure Transfer Pricing UK VAT

Cross Border VAT - The New One Stop Shop And Changes To The Place Of Supply Of Electronic, Telecoms And Broadcasting Services From...

THE CURRENT DISTORTION The place of supply rules govern where a particular supply takes place, and therefore determine where businesses are obliged to register, collect and remit Value Added Tax (VAT) due on their...more

11/23/2013 - Broadcasting Cross-Border E-Commerce EU Point of Sale Terminals Radio Stations Suppliers Telecommunications Television Broadcast Stations Value-Added Tax

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

Tax Newsletter - Second Edition 2013: A Review Of PRC And Hong Kong Tax Developments


9/11/2013 - Capital Gains China Dividends Double Taxation EU Hong Kong Investors Middle East Tax Treaty Value-Added Tax

Changes To The VAT Place Of Supply Rules (European Union)

SPEED READ: From 1 January 2015, the VAT rules regarding place of supply will once again change. EU-based businesses involved in providing electronically supplied services (including telecommunications, broadcasting and other...more

9/3/2013 - EU New Regulations Place of Origin Supply Chain Value-Added Tax

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