Home » Countries » Europe » Archive by categoryEuropean Union (Page 77)

Spain: New Legal Developments towards a more Regulated Crypto-Sector

bit.ly/348lB0x Update:www.whitecase.com/publications/alert/spain-enacts-first-legislation-regulate-cryptocurrencies4actl02jlq5u2o7ouq1ymaad-wpengine.netdna-ssl.com/wp-content/uploads/2021/05/Legal-Landscapes-Governing-Digital-Tokens-in-the-European-Union.pdfwww.garrigues.com/es_ES/garrigues-digital/criptoactivos-sector-financiero-revolucion-mercado-retos-regulatorios 0
Continue reading
Crypto Currencies, Regulatory, Spain Double Tax Treaty, Germany, Netherlands European Union, Tax, Tax Planning, UK

Czech Republic: Definition of Beneficial Ownership extended to include those who have ‘Final Influence’

www.eversheds-sutherland.com/global/en/what/articles/index.page?ArticleID=en/global/czech-republic/en/New_Act_on_the_Registration_of_Beneficial_Owners_en_OSwww.schoenherr.eu/content/czech-republic-new-changes-in-the-register-of-ultimate-beneficial-owners/ Update:www.taylorwessing.com/en/insights-and-events/insights/2022/09/amendment-to-the-act-on-the-registration-of-beneficial-ownerswww.schoenherr.eu/content/new-rules-in-czech-ubo-law-as-of-1-october-2022-immediate-threat-of-sanctions/www.kinstellar.com/news-and-insights/detail/2132/czech-republic-ubo-update-deadline 0
Continue reading
Czech Republic, Ownership

Germany: Real Estate Transfer Tax Reform

sites-herbertsmithfreehills.vuturevx.com/271/24879/compose-email/real-estate-transfer-tax-(-rett-)-reform-likely-to-be-implemented-on-short-notice.aspwww.mofo.com/resources/insights/210421-real-estate-transfer-tax-rules.html www.gtlaw.com/en/insights/2021/4/law-amending-the-real-estate-transfer-tax-act-passedwww.wfw.com/articles/new-german-bill-tightens-real-estate-transfer-tax-on-share-deals/www.cmshs-bloggt.de/real-estate-public/grunderwerbsteuerrecht-neues-vom-share-deal/#page=1estatewww.reedsmith.com/en/perspectives/2021/05/movement-in-the-amendment-of-german-real-estate-tax-actwww.squirepattonboggs.com/-/media/files/insights/publications/2021/05/germany-amends-real-estate-transfer-tax-act-for-share-deals/amendments-to-the-german-real-estate-transfer-tax-act-for-share-deals.pdfwww.web-partner.de/de/journal/grundGerman Real Estate Transfer Tax and Investment Funds, Martin Schiessl, Sebastian Röger (freshfields.com)Share Deals: Geplante Änderungen im Hinblick auf die Grunderwerbsteuer | Morrison Foerster (mofo.com)blogs.pwc.de/de/german-tax-and-legal-news/article/238371/discussion-draft-for-a-law-amending-the-real-estate-transfer-tax-act-in-coordination-between-the-federal-government-and-the-federal-states/ See also:bit.ly/3veXEQVwww.dlapiper.com/en/us/insights/publications/2022/08/new-guidelines-on-role-of-aml-cft-compliance-eba-expectations/www.goerg.de/de/aktuelles/veroeffentlichungen/26-09-2022/grundsteuerreform-2022-die-modelle-im-belastungsvergleich-und-vertraglicher-handlungsbedarf-bei-immobilientransaktionen Update:www.europeantax.blog/post/102i1co/german-tax-authorities-publish-long-awaited-guidance-on-new-rett-law#page=1Another German Real Estate Transfer Tax reform? | Herbert Smith Freehills | Global law firmGeplante Novelle des Grunderwerbsteuergesetzes – ARNECKE...
Continue reading
Germany, Real Estate, Tax Insurance, Spain, Tax, Tax Planning Funds, Investment Funds, Netherlands, Tax Crypto Currencies, Portugal, Regulatory

India: First Tax Ruling on Interpretation of MFN Clause in Netherlands tax treaty permits benefit of 5% Tax on Dividends

www.khaitanco.com/thought-leaderships/First-Indian-tax-ruling-on-beneficial-interpretation-of-MFN-clause-in-India-Netherlands-tax-treaty-Allows-benefit-of-5-percent-tax-on-dividendsglobaltaxnews.ey.com/news/2021-5505-indian-court-rules-on-applicability-of-most-favored-nation-clause-for-determining-withholding-tax-rate-on-dividend-paymentswww.khaitanco.com/thought-leaderships/India-tax-administration-clarifies-its-strict-interpretation-of-the-Most-Favoured-Nation-clause-in-tax-treatieswww.khaitanco.com/thought-leaderships/Most_Favored_Nation_Clause_in_Tax_Treaties_not_Automatically_Favorable See also:www.lakshmisri.com/insights/articles/benefit-of-most-favoured-nation-clause-for-dividend-income-of-non-resident-interesting-battle-to-watch-out-for-before-apex-court/SC Ruling on MFN Clause in Tax Treaty: A conundrum for the tax deductors in India? | Lakshmikumaran & Sridharan Attorneys (lakshmisri.com) 0
Continue reading
Double Tax Treaty, India, Netherlands, Tax

UK: Danish ‘Cum-Ex’ case dismissed in its entirety

hardwicke.co.uk/commercial-court-dismisses-in-its-entirety-the-danish-governments-claims-in-skatteforvaltningen-the-danish-customs-and-tax-administration-v-solo-capital-partners-llp-in-special-administrat/www.bailii.org/ew/cases/EWHC/Comm/2021/974.htmlwww.lawgazette.co.uk/news/huge-danish-tax-case-falls-at-first-london-hurdle-/5108292.articlewww.reedsmith.com/en/perspectives/2021/04/landmark-ruling-dismisses-major-cumex-claimhsfnotes.com/tid/2021/05/06/danish-wht-fraud-claim-dismissed/#page=1www.charlesrussellspeechlys.com/en/news-and-insights/insights/litigation–dispute-resolution/2021/danish-tax-authority-loses-cum-ex-case-revenue-rule-reigns-supreme/ See also:www.5sah.co.uk/knowledge-hub/videos-and-podcasts/2021-05-10/watch-uncovering-and-mitigating-complex-financial-schemes-post-cumex#page=1www.rahmanravelli.co.uk/news/cum-ex-analysed-comprehensively-in-new-rahman-ravelli-guide/www.5sah.co.uk/knowledge-hub/articles/2024-02-13/dividend-trading-schemes-and-implications-of-solo-capital-founders-extradition-to-denmark Update:www.rpc.co.uk/perspectives/commercial-disputes/court-of-appeal-draws-distinction-between-claims-for-recovery-of-tax/#page=1Danish tax authority wins “cum-ex” tax fraud case at the Supreme Court, Hugh Gunson (charlesrussellspeechlys.com)blog.macfarlanes.com/post/102isly/supreme-court-allows-danish-tax-authority-to-litigate-in-english-courtsBehind the Schemes: ‘Cum-Ex’ Fraud and International Principles (capitallaw.co.uk)www.charlesrussellspeechlys.com/en/insights/expert-insights/dispute-resolution/2023/qa-supreme-court-finds-for-danish-tax-authority/www.europeantax.blog/post/102iyag/a-dicey-decision-or-not-really-a-tax-case-at-all#page=1 0
Continue reading
Denmark, Tax, Tax Planning, UK