EU Member-States

• Austria: Tax trap with Value Added Tax assessment
• France: Facilitating the reporting obligations of foreign operators
• Germany I: Warranty commitments granted for remuneration as insurance transaction
• Germany II: Supervisory board members as taxable persons
• Hungary: Online invoice reporting and self-billing
• Italy: Input VAT refund via web portal
• Poland: VAT group treatment

Further countries

• Nigeria: Validity of the VAT Act
• Ukraine: Taxation of digital services

EU Member-States

Denmark: Requirements for foreign businesses registered for VAT in Denmark
Germany I: Work deliveries – update
Germany II: ECJ case “Danske bank” and its potential effects on German VAT landscape
Hungary: 5% VAT on new residential properties
Poland: E-invoices as a new solution in the Polish law
Portugal: Update on the reverse charge mechanism for non-resident taxpayers
Spain: Pre303 – a service for everyone

Further countries

Chile: Simplified tax regime for digital services
Kingdom of Saudi Arabia: Tax exemptions for the Special Integrated Logistics Zone entities

EU Member-States

Czech Republic: VAT on rental of residential properties from 2021

Denmark: Consequences of change of intention as to the use of real estate

France I: Timing of input VAT deduction – favourable court ruling

France II: Implementation of an optional VAT Group 7

Germany: TOMS no longer applicable for all non-EU companies as of 2021

Hungary: Administration relief and tightening in Hungary

Ireland: VAT Updates

Italy: Main news regarding VAT compliance

Latvia: New VAT regulations

Further countries

Brazil: A Possible New Future for Digital Taxation

Chile: Mandatory nature of the electronic invoice in Chile

China: E-invoicing for newly registered taxpayers

Nigeria: Finance Act 2020: Highlights of the VAT reform

Oman: Introduction of VAT in Oman

Saudi Arabia: Tax amnesty

United Kingdom: Deadline for UK VAT Refund Applications

Vietnam: Increased efforts to enforce tax payment

• Germany – Introduction of crypto fund units
• Austria: New CJEU decision on VAT exemption
• Belgium: Investment funds and the new annual tax on securities accounts
• Denmark: Fidelity Funds and 24 June 2021 Supreme Court (Update) – Beneficial ownership – Tax Havens
• Finland: Government Budget Proposal – Supreme Administrative Court on taxation of carried interest
• Germany: Administrative guidance on securities lending transactions – Draft administrative guidance on income tax treatment of crypto assets
• Hungary: New taxation rules for crypto assets
• Ireland: Share Schemes in the Irish Tax System
• Italy: Tax exemption on interest from medium / long term loans paid to foreign investment funds – Tax regime of interests on loan granted to Italian tax resident persons by non-resident banks
• Luxembourg: Refund of Luxembourg dividend WHT and proof of beneficial ownership
• Poland: Polish Deal – WHT scheme, holding companies and VAT option
• Switzerland: Substantial reform of Swiss WHT and Stamp Tax

Europe: European Commission Communication on Business Taxation for the 21st century
Austria: Austrian Supreme Administrative Court on beneficial ownership of trademarks
China: Will an expatriate’s China tax position change due to COVID-19?
France: The French Supreme Court refers to the international definitions of permanent establishment
Germany: German registered IP of foreigners subject to tax in Germany
Italy: Step-up and realignment procedure for businesses
Netherlands: Proposal to disallow unilateral downward transfer pricing adjustments
Russia: Russian Federal Tax Service on intragroup services by MNCs to subsidiaries located in Russian Federation
Spain: 5% taxation on dividends and capital gains
United Kingdom: Tax Implications of the 2021 UK Budget
United States of America: Debt Financing in the U.S. – What a foreign investor needs to know

Brazil I: Customs Controls to Curb Red Tape
Brazil II: Brazil issues regulation to combat customs fraud
China: Major updates in China Customs
Italy I: Simplifications for authorisation to the “approved place for export”
Italy II:Simplified procedure for relief from the import duties of reimported goods
Mexico I: Changes in customs compliance regulations
Mexico II: New Framework as of 2020 & 2021
Mexico III: New Free Zone in Chetumal, Quintana Roo
Portugal: Brexit implications on customs
Ukraine: New Rules on Authorised Economic Operators Implemented in Ukraine
Vietnam: Vietnam’s implementation of the EU and Vietnam Free Trade Agreement (“EVFTA”)

Europe
Austria: New Austrian Transfer Pricing Guidelines 2020
France: Self-financing through intangible assets or how to generate significant tax savings
Germany: German Federal Ministry of Finance: Administrative Principles 2020 published
Hungary: Pandemic does not stop TP audits in Hungary
Italy: New Rules on the Transfer Pricing Documentation
The Netherlands: Proposed limitation to Dutch unilateral downward adjustments
Poland: New documentation requirements for transactions with tax havens as of 1 January 2021
UK: UK Consultation on Transfer Pricing Documentation

Further Countries
Argentina: Mandatory Disclosure Framework and Transfer Pricing
Brazil: New ‘Local File’ Requirements in Brazil
Chile: Recent cases on TP – Chile vs Avery Dennison Chile SA (FY 2012)
China: China releases public consultation paper on simplified unilateral APA procedures
Ghana: Ghana introduces new Transfer Pricing Regulations
India: Transfer Pricing Update India
Senegal: Latest Transfer Pricing tax reform implementing Action 12 of the OECD BEPS project
Vietnam: The regulations on the Advance Pricing Agreement (“APA”) and its modification

Regulations of the BMF letter dated 13.04.2021 on the delimitation of cash benefits and benefits in kind

WHT reclaim – CJEU Case C-545/19 (“AEVN”) – Update
Belgium: New annual tax on securities accounts introduced
Czech Republic: Taxation of capital gains of German and Liechtenstein tax residents
Denmark: Danish High Court (Landsretten) issues two rulings in beneficial ownership on dividends
Finland: Taxation of crypto assets
France: The new French-Luxembourg tax treaty: comments from the French tax authorities
France: Consequences of the Brexit on direct tax in France
France: E-Invoicing & E-Reporting obligations in France
Germany: Upcoming legislation on crypto assets, new fund types, WHT reclaims and ATAD
India: Tax incentives set to attract global investors
Encashment Tax in Ireland – a recent amendment
Italian tax exemption on dividends paid to foreign investment funds
Luxembourg: New guidance on DTT mutual agreement procedure
Dutch Supreme Court of 9 April 2021 regarding Dutch dividend WHT refund claims
Polish WHT landscape – uncertainty and abeyance since 1 January 2019
Spain: Supreme Court on WHT exemption for sovereign wealth funds
Sweden: Crypto assets
Spring 2021: Reshaping UK‘s tax landscape

Denmark: New model for dividend taxation in Denmark
Finland: Changes to legislation regarding nominee-registered shares
France: French WHT on dividends paid to foreign investment funds
Germany: Digitalization of tax law and tightening of WHT process
Italy: WHT exemption on interest paid to UK [mutual] investment funds (after Brexit): Italian Revenue Agency Ruling n. 125, 24 February 2021
Netherlands: Developments regarding WHT on portfolio dividends
Portugal: Tax litigation associated with WHT on dividends obtained by EU pension funds
Spain: Resolutions of Central Economic Administrative Court, of 8 October 2019
UK’s funds regime to be overhauled

Regions

Asia Pacific: Regional Comprehensive Economic Partnership (RCEP): the world’s largest Free Trade Area and business opportunities in the Asia Pacific region

European Union: E-commerce and new provisions on low-value consignments

Additional country news

China I: China Export Controls 2.0

China II: China launches four free trade zones

Malaysia: ASW – A game changer for ASEAN trade and Customs clearance

Philippines: The Philippines Implements its “Strategic Trade Management Act” (Republic Act No. 10697)

USA: America’s New US President and International Trade: 5 Feb. 2021

EU Member-States

• Austria: Tax trap with Value Added Tax assessment
• France: Facilitating the reporting obligations of foreign operators
• Germany I: Warranty commitments granted for remuneration as insurance transaction
• Germany II: Supervisory board members as taxable persons
• Hungary: Online invoice reporting and self-billing
• Italy: Input VAT refund via web portal
• Poland: VAT group treatment

Further countries

• Nigeria: Validity of the VAT Act
• Ukraine: Taxation of digital services

EU Member-States

Denmark: Requirements for foreign businesses registered for VAT in Denmark
Germany I: Work deliveries – update
Germany II: ECJ case “Danske bank” and its potential effects on German VAT landscape
Hungary: 5% VAT on new residential properties
Poland: E-invoices as a new solution in the Polish law
Portugal: Update on the reverse charge mechanism for non-resident taxpayers
Spain: Pre303 – a service for everyone

Further countries

Chile: Simplified tax regime for digital services
Kingdom of Saudi Arabia: Tax exemptions for the Special Integrated Logistics Zone entities

EU Member-States

Czech Republic: VAT on rental of residential properties from 2021

Denmark: Consequences of change of intention as to the use of real estate

France I: Timing of input VAT deduction – favourable court ruling

France II: Implementation of an optional VAT Group 7

Germany: TOMS no longer applicable for all non-EU companies as of 2021

Hungary: Administration relief and tightening in Hungary

Ireland: VAT Updates

Italy: Main news regarding VAT compliance

Latvia: New VAT regulations

Further countries

Brazil: A Possible New Future for Digital Taxation

Chile: Mandatory nature of the electronic invoice in Chile

China: E-invoicing for newly registered taxpayers

Nigeria: Finance Act 2020: Highlights of the VAT reform

Oman: Introduction of VAT in Oman

Saudi Arabia: Tax amnesty

United Kingdom: Deadline for UK VAT Refund Applications

Vietnam: Increased efforts to enforce tax payment

We are pleased to present this special edition of our Global Mobility newsletter about one of the hottest topics currently: #workfromanywhere

Austria: Wage withholding tax for foreign employers abolished

Bulgaria: COVID-19: what are the implications on employees and employers in Bulgaria in 2021

China: Tax honeymoon for expatriates ending on 31 December 2021

Germany/France: Being prepared for the 2020 French and German tax return filing season

Germany II: New tax return filing obligation for non-residents in Germany

Hungary: Guidance to Social Security and Personal Income Taxation concerns regarding the COVID-19 pandemic

Italy: The Italian tax regime for “impatriates” – Recent amendments

Russian Federation: Migration and Personal Income tax updates 2021

Senegal: Shall a foreign employee, assigned to Senegal to perform a contract signed between its employer and a local company for less than 90 days, file personal income tax in Senegal?

Sweden: Sweden adopts the Economic Employer Concept and expands companies’ obligations to make tax deductions as of January 2021

The Czech Republic: Taxation of income from employment and entrepreneurship since 2021

Europe
France: Proof of the interest rate applied between related companies
Spain: Transposition of directive 2017/1852, of the council of 10 October 2017, relating to the integration of mechanisms or the resolution of tax disputes in the European Union into Spanish domestic law
Sweden: New guidance on financial guarantees
Ukraine: New business purpose test in Ukrainian tax law

Further Countries
Argentina: Argentina adds new transfer pricing documentation requirements for operations with intermediaries
Chile: Adoption of new transfer pricing requirements: master file & local file
Costa Rica: Transfer pricing update for Costa Rica
India: Updates on the Mutual Agreement Procedure (MAP)
China publishes annual APA report
Nigeria: Averting penalties on TP transactions by means of proper TP compliance
Senegal: The Multilateral Convention of OECD BEPS project: Senegal’s position and its impact on its bilateral DTTs
Taiwan: Draft amendments to transfer pricing assessment rule
Vietnam: New decrees on transfer pricing

EU Member-States
France: VAT reform for e-commerce
Germany I: Reduced VAT rates until 31 December 2020
Germany II: Revised definition of work deliveries

Further countries
Chile: VAT exemption on import of capital goods
KSA: Application of VAT to provision of collateral (liens and mortgages)

Austria: Home Office work in Austria and consequences due to Covid-19
Chile: COVID-19 crisis, forced permanency and PE
China: Does the coronavirus cause any impact on the IIT of individuals stranded in China?
Costa Rica: Tax treatment for employees staying in Costa Rica
Czech Republic: The influence of anti-COVID measures on tax residence and affiliation to social insurance regulations
Germany: Stay compliant when working from home
Hungary: Expat employees working from home
Italy: Issues related to working from home or remotely during the Covid crisis
Kenya: Virtual work – Tax considerations of the new normal
The Netherlands: Working from home due to the coronavirus: the Dutch tax impact
Poland: COVID-19 tax and social security guidelines still to come
Portugal: Working remotely from Portuguese home office due to thepandemic and beyond
The Russian Federation: Stuck in Russia due to the Corona pandemic
Sweden: Swedish tax liability for individuals during COVID-19
Turkey: Working remotely from Turkey
Ukraine: Migration and taxation issues in times of COVID-19
Vietnam: Does having an employee in Vietnam create a permanent establishment?

France: Impact of the crisis on transfer prices
Germany: Suggested draft law on IC financing: typification of the arm’s length principle also applicable to domestic transactions? – A comparison of tax consequences in cross-border and domestic cases
Hungary: Recent Hungarian developments in transfer pricing with a focus on impacts of COVID-19
Italy: The New Italian Law on International tax disputes settlement
Netherlands: “To dip or not to dip, that is the question”
Ukraine: New proportionate TP adjustment rules introduced into Ukrainian tax law since May 2020!
Argentina: “Argentine Transfer Pricing News - 2020 Second Trimester”
Chile: Revision of formal obligations: what to expect
Nigeria: Applicable TP Methods in Nigeria – Analysing prime plastichem Nigeria limited V federal inland revenue services
Pakistan: Transfer Pricing Audit
Taiwan: One-time Transfer Pricing adjustment in Taiwan
Thailand: Transfer Pricing Update
Vietnam: The impact of the new Law on Tax Administration on Transfer Pricing

EU Member-States
Greece: VAT suspension for newly developed real estate properties
Ireland: Reduction VAT standard rate

Further countries
Azerbaijan: VAT action plan
Chile: New VAT Legislation for Digital Services
China: VAT refinement continues
India: Implementation of e-invoicing system for B2B supplies from October 2020
Malaysia: Malaysian Digital Service Tax - Did you miss the boat on 1 January 2020?
Nigeria: VAT changes

EU Member-States
Belgium: Monthly VAT refund for “starters”
Czech Republic: Generalised reverse charge mechanism
Denmark: The export VAT system – cash optimisation
France: VAT cash optimisation
Germany: Temporary cut in VAT rates and extension of payment due dates for import VAT
Hungary: VAT compliance basics for non-residents
Italy: E-invoicing / Proof of transport (EU)
 
Further countries
Angola: COVID-19 and other VAT news
Chile: Relevant VAT changes
Costa Rica: VAT Law since 2019 – basics
Kingdom of Saudi Arabia: VAT rate increase to 15%

Argentina: Argentine Transfer Pricing News – 2020 First Trimester
Austria: Implementation of the EU Directive on Tax Dispute Resolution Mechanisms
Belgium: Belgian Tax Administration (BTA) published final version of the circular letter “Transfer Pricing”
Brazil: Dialogue Between Brazil and OECD on the Alignment of Brazilian Transfer Pricing Rules with the OECD Standard
Germany: I/C Financial Transaction and Transfer Pricing: Final OECD Guidance and Germany’s Bilateral Position
Italy: Arm’s Length Range – Recent Case Laws
OECD: Pillar One – Not Only the Taxation of Digital Business Models is Under Discussion!
Poland: New Transfer Pricing Reporting Obligations
Romania: Transfer Pricing update for Romania
Senegal: The New Regulation Provided by Law no. 2018-10 Amending the Senegalese Tax Law on Transfer Pricing
Republic of Serbia: Transfer Pricing Treatment of Purchasing Fixed Assets
Thailand: Transfer Pricing update for Thailand
Turkey: Legislative Works with Regard to BEPS Action 13 are Completed via Presidential Decree No: 2151
Ukraine: Ukrainian Parliament Implements Three-Tier Approach to TP Documentation and Other Important Changes to the Tax Code
Vietnam: Advance Pricing Agreements gaining importance

EU Member-States
France: New tax obligations for online marketplaces
Hungary: Most important changes to online invoice reporting
Poland: Changes regarding taxes as of 2020
Romania: Annulment of split VAT regime
 
Further countries
Angola: Cabinda VAT Special Regime, VAT in LNG Project, Reverse charge in Transitory VAT Regime
Azerbaijan: Amendments to the Tax Code<br />
GCC States I (KSA): Value added tax in KSA
GCC States II (Oman, Qatar and Kuwait): The VAT Marathon – The Clock Is Ticking for Oman, Qatar and Kuwait
Nigeria: Recent VAT updates
Singapore I: Exempting digital payment tokens from GST
Singapore II: Levying GST on imported services
Turkey: Digital Services Tax
Ukraine: Plans to tax supplies of digital services from non-residents

Austria: New wage withholding tax obligation in Austria as per 01/01/2020
Belgium: Belgians working in Luxembourg – 24-days’ tolerance mayincrease to 48 days
China: Announcements concerning the 2019 annual filing of individual income tax (IIT) and the coronavirus pneumonia (COVID-19) epidemic
Costa Rica: Salary Income Tax (SIT) and Social Security Charges (SSC)
France: Tax domicile in France of the corporate executives of French major companies
Germany: New flat-rate tax for Branch Travellers
Italy: Italy’s measures towards future: young people of excellence, sharing of parenthood, rise of smart working
The Netherlands: Workers posted to the Netherlands reporting obligation implemented
Poland: New tax exemption and new rules, if tax still has to be paid
Turkey: Recent Developments in Turkey
Ukraine: Major amendments introduced in 2020 – affecting individuals’ taxation

China: Preferential VAT policies for certain industries
Czech Republic: Start of last stage of electronic sales registration (EET)
Hungary: Online invoicing: experiences and version 2.0
Italy: Italian Digital Service Tax 2020
Portugal: Invoices and other tax-relevant documents: new rules postponed again
United Kingdom I: Making Tax Digital for VAT
United Kingdom II: UK Digital Service Tax

Austria: Limits of temporary relief in the MAP (Mutual Agreement Procedure)
China: Chinese taxation in the era of digitisation
Hong Kong: Hong Kong IRD issues guidance regarding TP Documentation and CbCR
Netherlands: The EU General Court’s judgement in Starbucks’ state aid case
Nigeria: Transfer Pricing in Nigeria – Navigating a Tax Dispute Resolution
Pakistan: A Paradigm Shift in the Approach to Transfer Pricing in Pakistan
Russia: Changes in Russian TP legislation effective as of 2020
Saudi Arabia: Recent developments in KSA transfer pricing
Switzerland: The Swiss Tax Reform coming into force on 1 January 2020
United Arabic Emirates (UAE): Transfer Pricing Regulations in the UAE
Vietnam: 2020 Tax audits in Vietnam for Foreign Invested Companies will focus on TP

Angola: VAT & Special Consumption Tax enter into force on October 1, 2019
China: Refund of unutilized VAT credits
France I: VAT liability for online marketplaces and other measures to fight VAT fraud
France II: Evolution of electronic invoicing in France
Hungary: Summer VAT law amendments
Ireland: Registering for VAT
Italy: Cooperation and enhanced collaboration procedure (“CECP”)
Malaysia: Digital Service Tax
Poland: Mandatory split payment regime in Poland to be introduced from November 2019
Portugal: Invoices and other tax-related documents: new rules postponed

Austria: Reporting and documentation obligations for employee secondments to Austria
Belgium: Changes in tax and social security obligations affecting Belgian companies for benefits granted by foreign affiliated companies
China: China’s new IIT law
France: New income tax collection system
EU-Member States: The new EU Posting of Workers Directive
EU-/EEA-Member States & Switzerland: Business Trips and A1 certificate of coverage
Netherlands: 30% ruling shortened to five years as of 1 January 2019
Sweden: The Economic Employer Concept to be implemented in Sweden
United Kingdom: Brexit update – Social Security implications for Global Mobility

Australia: Australia introduces new Transfer Pricing Guideline for “inbound distributors”
Austria: Horizontal monitoring
Egypt: Egypt’s Transfer Pricing Guidelines
Hungary: Recent developments in Hungarian transfer pricing
Italy: Corresponding adjustments made easier
Saudi Arabia: Tax current developments and their impacts on permanent establishments (PEs)
Gulf Cooperation Council (GCC): Transfer Pricing in the GCC
Republic of Serbia: Interest rates under the arm’s length principle for 2019 fiscal year
South Africa: Extending the scope of transfer pricing rules in South Africa
Thailand: The new Transfer Pricing Act, effective 1 January 2019
Turkey: Current status of the BEPS Action Plan in Turkey from the viewpoint of Turkish legislation
Ukraine: New changes in Ukrainian transfer pricing rules in 2019

Austria: Construction PE – Austrian MoF on influence of trial runs and subcontracting
Azerbaijan: Amendments to the Tax Code of Azerbaijan
Benin: Permanent Establishments – forthcoming developments after introduction of public-private partnership law
Chile: Permanent establishment – a modern concept?
Indonesia: Development of permanent establishment in Indonesia
Malaysia: Permanent establishment: a total revamp or just a formality?
The Netherlands: Changing (Dutch) permanent establishment
Pakistan: Permanent establishment tax regime – key developments and issues
Senegal: For a contract concluded between a Senegalese company and a foreign one, are all the products necessarily subject to corporate income tax (CIT) in Senegal?
Vietnam: Permanent establishment (PE) in Vietnam

Angola: Angola approves implementation of VAT in July 2019
Austria: Austrian Digital Tax Act 2020
Bulgaria: VAT News 2019
China: New VAT policies for tax cuts
France: France introduces its own tax on digital services
Italy: Marketplace to buy & sell VAT fulfilments
Poland I: Important changes in VAT
Poland II: DAC6 Directive – Mandatory Disclosure Rules (MDR) for domestic VAT arrangements
Portugal: Invoices and other tax-relevant documents – new rules
United States I: US Sales & Use Tax vs VAT – What’s the difference?
United States II: US Sales & Use Tax – How to execute post-Wayfair decision

Belgium: Belgian authorities take a more flexible stance on VAT penalties
Bulgaria: Submission of information on sales through online stores
China: New export VAT refunds
Czech Republic: Application for a general reverse-charge mechanism
European Union: E-commerce: New obligations for payment service providers introduced
Germany: Supply of goods via consignment stock as of 2019 – update
Hungary: Most important changes to Hungarian VAT law
Ireland: Changes brought about by the 2019 finance bill
Malaysia: Service Tax on Cross-Border Services – the onus on Malaysian customer or foreign service provider?
The Netherlands: Zero VAT rate for seagoing vessels
Romania: Extension of reverse-charge mechanism for specific transactions until 30 June 2022
Russia: Change of VAT rate in Russia from 18% to 20%: transition period

Austria: The expanded Advance Tax Ruling Procedure
Belarus: Transfer pricing reform in Belarus
Brazil: Benchmark Price and Renowned Research Companies: Challenges in Brazil
Czech Republic: Functional and risk profile identification as a key issue in current transfer pricing controls
Italy: Implementing BEPS Actions 8 to 10
OECD: WTS Global Comments to the OECD Discussion Draft on Financial Transactions
Poland: Poland changes TP regulations
Portugal: Latest news on the implementation of BEPS in Portugal
Russia: Development of TP court practices in Russia
Republic of Serbia: Interest rates in accordance with the “arm’s length principle” for fiscal year 2018
Ukraine: Transfer pricing in figures

Angola: Angola plans implementation of VAT in July 2019
Belgium: VAT exemption for export supplies: concept exporter of record for customs and VAT purposes
Burkina Faso: New regime for taxation of services, intangible goods, transfer of mining research permits and interests on loans
China: VAT refund offered to tech firms
Czech Republic: Draft amendment to the VAT Act as from 2019
Germany I: German draft bill for new regulation of electronic marketplaces
Germany II: Possible implementation of the ECJ Ruling Skandia into German VAT Law from January 1, 2019
Hungary: Online invoice data reporting – first impressions
Ireland: General VAT compliance obligations
Italy I: Mandatory e-invoicing goes live from January 1, 2019
Italy II: VAT group option as from 2019
Kazakhstan: Changes regarding VAT from 2018
Netherlands: VAT topics budget 2019
New Zealand: New Zealand continues to extend online shopping GST rules
Nigeria: VAT – Changes in compliance duties in Nigeria
Romania: General VAT compliance obligations and registration requirements
Russia: VAT regulation and recent changes regarding electronic services
Senegal: VAT changes 2018
Switzerland: New mail order regulations from January 1, 2019
Ukraine: VAT exemption for supply of software products
United Kingdom: Making tax digital – VAT

• Austria: The transparent shareholder
• Brazil: Deadline to disclose the Ultimate Beneficial Owner to the Brazilian Federal Revenue Service
• France: 2018 French finance bill – Individual Tax: Main Provisions
• Germany: Planned limited taxability on the sale of shares in foreign corporations holding German real estate
• Mexico: Bill of amendments to the Mexican federal income tax law inheritance, bequest and gift tax
• Spain: Spanish Supreme Court ends overt discrimination against non-EU/EEA tax residents subject to Spanish Inheritance/Gift tax
• Ukraine: Non-resident individual income taxation: recent trends

Austria: The transparent shareholder
Brazil: Deadline to disclose the Ultimate Beneficial Owner to the Brazilian Federal Revenue Service
France: 2018 French finance bill – Individual Tax: Main Provisions
Germany: Planned limited taxability on the sale of shares in foreign corporations holding German real estate
Mexico: Bill of amendments to the Mexican federal income tax law inheritance, bequest and gift tax
Spain: Spanish Supreme Court ends overt discrimination against non-EU/EEA tax residents subject to Spanish Inheritance/Gift tax
Ukraine: Non-resident individual income taxation: recent trends

Austria: BMF-Info Transfer Pricing Documentation
Brazil: Prevalence of Law provisions over Normative Instructions issued by the Brazilian Federal Revenue Service
China: China updates “beneficial owner” rules
Germany: Contradictory Views on the Pricing of I/C Loans in German Fiscal Courts
Hungary: Brand new TP Decree
India: Recent Transfer Pricing related updates in India
Luxembourg: New Luxembourg intellectual property regime in force
Republic of Serbia: Changes in Corporate Income Tax law related to transfer pricing
Ukraine: Extension of TP control to permanent establishments in Ukraine

The ordinance amending the Energy and Electricity Tax Implementing Ordinance was  published: important information about the resulting legal changes at the turn of the year 2018

Excise duties & energy law

Austria: Prohibition on deduction of incidental acquisition costs for private investors
Belgium: Belgium look-through taxation referred to as Cayman tax, modified as of 1 January 2018. Distributions from trusts mainly the target of this new legislation
Brazil: Statement of Transactions Liquidated in Cash
Brazil: Changes to Tax on Donations and Inheritances in Rio de Janeiro
Italy: Italian Flat Tax Regime
Grand-Duchy of Luxembourg: UBO register very close to being introduced in Luxembourg
Mexico: Capital Repatriation Decree
Portugal: A very competitive tax regime
Switzerland: Tax benefits due to private investments in real estate
United States: 2017 Tax Legislation Impacts All Taxpayers

Finland: Import VAT reverse charged on periodic VAT returns as of 2018
France I: E-invoicing with the Public Administration
France II: Simplifications for the storage of invoices
Germany: Supplies of goods via consignment stocks as of 2019
Hungary: Live invoice reporting as of July 2018
Italy: Main 2018 VAT news
Poland: Optional split payment as of July 2018
Portugal: Main 2018 VAT news
Romania:VAT split payment system – significant changes

China: Preferential VAT policies for certain industries
Czech Republic: Start of last stage of electronic sales registration (EET)
Hungary: Online invoicing: experiences and version 2.0
Italy: Italian Digital Service Tax 2020
Portugal: Invoices and other tax-relevant documents: new rules postponed again
United Kingdom I: Making Tax Digital for VAT
United Kingdom II: UK Digital Service Tax

Angola: VAT & Special Consumption Tax enter into force on October 1, 2019
China: Refund of unutilized VAT credits
France I: VAT liability for online marketplaces and other measures to fight VAT fraud
France II: Evolution of electronic invoicing in France
Hungary: Summer VAT law amendments
Ireland: Registering for VAT
Italy: Cooperation and enhanced collaboration procedure (“CECP”)
Malaysia: Digital Service Tax
Poland: Mandatory split payment regime in Poland to be introduced from November 2019
Portugal: Invoices and other tax-related documents: new rules postponed

Angola: Angola approves implementation of VAT in July 2019
Austria: Austrian Digital Tax Act 2020
Bulgaria: VAT News 2019
China: New VAT policies for tax cuts
France: France introduces its own tax on digital services
Italy: Marketplace to buy & sell VAT fulfilments
Poland I: Important changes in VAT
Poland II: DAC6 Directive – Mandatory Disclosure Rules (MDR) for domestic VAT arrangements
Portugal: Invoices and other tax-relevant documents – new rules
United States I: US Sales & Use Tax vs VAT – What’s the difference?
United States II: US Sales & Use Tax – How to execute post-Wayfair decision

Belgium: Belgian authorities take a more flexible stance on VAT penalties
Bulgaria: Submission of information on sales through online stores
China: New export VAT refunds
Czech Republic: Application for a general reverse-charge mechanism
European Union: E-commerce: New obligations for payment service providers introduced
Germany: Supply of goods via consignment stock as of 2019 – update
Hungary: Most important changes to Hungarian VAT law
Ireland: Changes brought about by the 2019 finance bill
Malaysia: Service Tax on Cross-Border Services – the onus on Malaysian customer or foreign service provider?
The Netherlands: Zero VAT rate for seagoing vessels
Romania: Extension of reverse-charge mechanism for specific transactions until 30 June 2022
Russia: Change of VAT rate in Russia from 18% to 20%: transition period

Angola: Angola plans implementation of VAT in July 2019
Belgium: VAT exemption for export supplies: concept exporter of record for customs and VAT purposes
Burkina Faso: New regime for taxation of services, intangible goods, transfer of mining research permits and interests on loans
China: VAT refund offered to tech firms
Czech Republic: Draft amendment to the VAT Act as from 2019
Germany I: German draft bill for new regulation of electronic marketplaces
Germany II: Possible implementation of the ECJ Ruling Skandia into German VAT Law from January 1, 2019
Hungary: Online invoice data reporting – first impressions
Ireland: General VAT compliance obligations
Italy I: Mandatory e-invoicing goes live from January 1, 2019
Italy II: VAT group option as from 2019
Kazakhstan: Changes regarding VAT from 2018
Netherlands: VAT topics budget 2019
New Zealand: New Zealand continues to extend online shopping GST rules
Nigeria: VAT – Changes in compliance duties in Nigeria
Romania: General VAT compliance obligations and registration requirements
Russia: VAT regulation and recent changes regarding electronic services
Senegal: VAT changes 2018
Switzerland: New mail order regulations from January 1, 2019
Ukraine: VAT exemption for supply of software products
United Kingdom: Making tax digital – VAT

Finland: Import VAT reverse charged on periodic VAT returns as of 2018
France I: E-invoicing with the Public Administration
France II: Simplifications for the storage of invoices
Germany: Supplies of goods via consignment stocks as of 2019
Hungary: Live invoice reporting as of July 2018
Italy: Main 2018 VAT news
Poland: Optional split payment as of July 2018
Portugal: Main 2018 VAT news
Romania:VAT split payment system – significant changes

Belgium: Belgium introduces horizontal supervision
Chile: New Sales and Purchases registers
Czech Republic: Amendment to the VAT Act
Denmark: ECJ rules on input VAT recovery on services supplied free of charge
France: New anti-VAT fraud measures
Hungary: The EKAER system as a tool for Hungarian VAT inspections
Ireland: VAT reform affecting e-commerce and electronic publications
Italy: Simplification rules for EC listings/INTRASTAT forms from 2018
The Netherlands: Input VAT revision regarding "expensive services"
Portugal: Import VAT reverse charged on periodic VAT returns
Romania I: VAT split payment mechanism
Romania II: VAT registration and deregistration from October 2017
Switzerland: Changes governing Swiss VAT liability
United Arab Emirates: Introduction of VAT in the Gulf region

Belgium: VAT advance payments for quarterly VAT returns abolished 
Croatia: Input VAT deduction for costs for vehicles 
France: Right of VAT recovery of French permanent establishments
Germany: Increase in the threshold for small amount invoices
Hungary: Live invoice reporting postponed to July 2018
India: New single GST system from July 2017 
Italy: New measures to tackle VAT fraud 
Spain: SII VAT changes
Spain: TRACE-SII ReportingManager (Reporting Tool)