Richard Woolich

Richard Woolich

DLA Piper

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Global VAT Guide 2016 - Cross border supplies of intangible services, rights and digital content

Focusing on supplies of intangibles, such as services, intellectual property rights and digital content, we consider this Global VAT Guide to be timely, given that revenue authorities throughout the world are increasingly...more

5/26/2016 - Australia B2B Transactions B2C Consumption Tax Digital Media E-Commerce EU GST International Tax Issues Japan Russia Tax Reform VAT

Outsourced claims handling services attract VAT

The CJEU has confirmed in the Polish referred case of Minister Finansów v Aspiro SA1 that a third party acting on behalf of an insurer in the handling and settlement of claims cannot benefit from the exemption for insurance...more

5/20/2016 - CJEU EU Exemptions Insurance Industry Poland Third-Party TUPE UK VAT

UK Finance Bill 2016: Royalty Withholding Tax

Domestic UK law imposes a 20% royalty withholding tax on limited types of payment and on specific categories of intellectual property. This year's Finance Bill expands the scope of intellectual property royalties that are...more

5/16/2016 - BEPS License Agreements Royalties Tax Treaty UK Withholding Tax

Clampdown on VAT avoidance on sales of goods through online marketplaces

The Chancellor has announced a package of measures to give HMRC stronger powers to collect VAT from overseas businesses who sell goods online to UK customers. Failure to pay VAT in these circumstances is estimated to have...more

3/31/2016 - HMRC Internet Retailers UK VAT

Status of licences for sportsbets, VAT on services rendered electronically

Permission of online sport betting providers in Germany The gambling market is strictly regulated under German law, with the operation and organising or facilitating of public games of chance on the internet prohibited...more

3/24/2016 - Duties EU Gambling Germany Licensing Rules Online Gaming VAT

UK Budget 2016: Finance

From April 2017, the UK government is to cap the amount of corporation tax relief for interest to 30% of taxable earnings in the UK or the net interest to earnings ratio for the worldwide group. This is subject to a threshold...more

3/21/2016 - BEPS Corporate Taxes Double Taxation OECD Tax Treaty UK

UK Budget 2016: IPT, technology and gambling

The Chancellor delivered his 2016 Budget yesterday. Below is a brief summary of the announcements which are relevant to corporates in the IPT sector....more

3/21/2016 - Corporate Taxes Gambling Royalties Tax Avoidance UK VAT

UK Budget 2016: Corporate tax and business transactions

This is a brief summary of some of the issues arising from the UK Budget 2016 which have an effect on corporate tax....more

3/18/2016 - Anti-Avoidance Corporate Taxes Employee Shareholders Entrepreneurs Net Operating Losses UK

UK Budget 2016: Real Estate

Yesterday George Osborne delivered the 2016 Budget. There were some significant announcements for the real estate industry....more

3/17/2016 - BEPS Foreign Investment OECD Real Estate Development Stamp Taxes UK

Brexit: What are the implications for tax law?

The precise impact of a Brexit on UK tax law is not possible to determine without knowing the terms of the exit negotiated by the UK with the EU and future government decisions. There are various ways the relationship between...more

3/16/2016 - Corporate Taxes Customs EEA EU Member State Trade Agreements UK UK Brexit VAT

Autumn Statement 2015 - Employment Tax Update

There are few proposals in the employment tax sphere in the Autumn Statement and even in relation to the proposals which have been announced, detail is lacking. In particular, HMRC's response to its consultation on changes to...more

12/1/2015 - Autumn Statement Employee Share Schemes Employment Tax HMRC UK

Autumn Statement 2015 - Real estate tax update

On 25 November the Chancellor delivered the 2015 Autumn Statement. From a real estate perspective, there were a few significant announcements. Stamp duty land tax (SDLT) Additional 3% on all bands on "additional"...more

11/30/2015 - Autumn Statement Capital Gains Real Estate Development Stamp Duty Land Tax UK

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

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