VAT

News & Analysis as of

The Brexit

The result of yesterday's vote of the UK electorate is in favour of the UK leaving the European Union. This is merely the first step in a very long road (up to two years) which begins with the UK serving notice of its...more

Brexit: Key Tax Implications for Alternative Investment Funds and Investment Managers

The result of the UK’s referendum of 23 June 2016 was announced today as a victory for ‘Brexit’ - in other words, for the UK to exit the European Union. This decision is expected to have significant ramifications for the...more

Amid the Economic Uncertainties of the Brexit, New Challenges in Corporate Tax Structuring for UK Companies (And Their Parents,...

The June 23, 2016 “leave” Brexit vote has left many in the business and legal communities stunned, and while uncertainties abound, there is no doubt that wading through the economic and administrative complexities of exiting...more

Alert: The Tax Implications of Brexit

There are no immediate tax consequences of the Brexit vote. When the UK leaves the EU (which should not be for a period of at least two years) customs duties and tariffs may change depending on the outcome of...more

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

"Brexit Bites": Tax Implications for the United Kingdom

This is the twelfth in our series of "Brexit Bites" which focuses on Tax. National Tax Competence Regained? Taxation is largely a Member State competence under current EU law. However, there are a number of significant...more

Update on additional investment incentives - Additional investment incentives adopted

On 6 May 2016 the President of Azerbaijan signed a number of laws amending the Tax Code, the Law On Social Insurance and the Law On Customs Tariffs...more

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

GAAR in Poland – effective: June/July 2016

On 13 May 2016, the lower chamber of the Polish parliament (Sejm) enacted changes to the Tax Ordinance Act and certain other acts. Among the changes is the introduction of a general anti-avoidance rule ("GAAR"), an abuse of...more

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

Potential tax consequences of Brexit from a German perspective

On 23 June, the UK is holding a referendum to decide whether it should leave or remain in the European Union. A vote to leave the EU (the so-called Brexit) would not only have repercussions from a tax perspective for the UK....more

Potential tax consequences of Brexit from a UK perspective

This alert considers the possible impact of Brexit on some key UK tax aspects. However, this is only one side of the perspective: we will shortly be publishing a second article considering the potential impact of Brexit on...more

Tax Newsletter - January / February 2016 (China & Hong Kong)

Welcome to the latest issue of our Tax newsletter. In this issue, we have covered a number of developments and cases in the PRC and Hong Kong which could impose legal and tax implications to your business. In the PRC,...more

China's Nationwide VAT Reform - Implementation Rules Issued

In this issue, we have covered a number of developments and cases in the PRC and Hong Kong which could impose legal and tax implications to your business. In the PRC, there has been an important development in the past...more

UK Government consults on UK VAT Grouping Rules

Summary - The UK tax authority (HM Revenue & Customs (HMRC)) is to formally consult on proposals for changes needed to the UK VAT grouping provisions. The consultation is as a result of European Court decisions which...more

UK Corporate Briefing Spring 2016 - Issue 5 - Spring 2016

Welcome to the spring 2016 edition of Dentons' UK Corporate Briefing, a quarterly summary of the most significant recent and forthcoming developments in company law and corporate finance regulation in the UK. Please see...more

China increases taxes on cross-border e-commerce retail import

On 24 March 2016, the China Ministry of Finance, together with the General Administration of Customs and the State Administration of Taxation, announced in a new circular, Cai Guan Shui [2016] No.18 (New Circular), that a...more

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

The Luxembourg Indirect Tax Administration Confirms That Director Fees Are Subject To VAT

The Luxembourg indirect tax administration is reported to have confirmed that director fees are subject to VAT. This is in line with the Luxembourg VAT law and the position of the European Commission on this matter....more

Global Tax News - March 2016

China expands VAT reform to new sectors: launch date – May 1 With the announcement by Premier Li, industry players are now looking forward to the long-awaited new VAT policies applying to the construction, real estate,...more

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

CHINA'S VAT REFORM EXPANDED TO NEW SECTORS – AUSTRALIAN BUSINESSES TAKE NOTE

The Chinese Government is moving to rapidly conclude its introduction of VAT (GST) and its removal of existing Business Taxes. Further reform measures were announced in early March and will apply from 1 May 2016. These...more

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

CHINA EXPANDS VAT REFORM TO NEW SECTORS

China's Premier Li Keqiang has announced, in the Annual Government Working Report to the National People's Congress, held in March that Value Added Tax ("VAT") reforms will be fully implemented and expanded from 1 May 2016 to...more

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

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