The Dutch Government published its proposal of law for changes to the treatment of dividends paid by Dutch entities to their non-Dutch owners (the Proposal).
October 02, 2017
The Criminal Finances Act which received Royal Assent on April 27, 2017 introduces new corporate criminal offences of failing to prevent facilitation of UK and foreign tax evasion.
September 21, 2017
On July 18, 2017, Canada’s Minister of Finance released a consultation paper and draft legislative proposals that target the use of private corporations to sprinkle income among family members, hold passive investments and strip surplus by converting corporate surplus into capital gains.
July 24, 2017
It is now two years since diverted profits tax (DPT) was introduced. Up to now, there has been uneven engagement by both taxpayers and HMRC. This is changing. HMRC have started to issue protective payment notices.
June 30, 2017
The UK has a new regime which imposes a restriction on UK corporation tax relief for funding costs.
On 29 March 2017, the UK formally gave notice of its intention to leave the European Union in accordance with Article 50(2) of the Treaty on European Union.
June 01, 2017
In a decision published on May 12, 2017, the German Federal Constitutional Court has decided that part of one of the core provisions of the German corporate income tax act is unconstitutional.
May 12, 2017
This year’s federal Budget focuses on housing affordability, banks and integrity measures. It is a thoughtful Budget, which attempts to address perceived inequities in the tax system and seeks to fund significant infrastructure projects and the National Disability Insurance Scheme (NDIS).
May 09, 2017
The 2017 federal budget (Budget 2017) introduced on March 22 included proposals to amend the Income Tax Act (Canada) (the Tax Act) that will have a meaningful impact on the Canadian oil and gas industry.
April 06, 2017
Historically there has been some uncertainty on the tax treatment of fees paid to a non-executive director (NED).
March 28, 2017
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