This newsletter summarises recent tax developments of international interest across the world. In this issue, explore the findings and insights from Global Tax Outlook international research programme and read our latest insights on "Fokus Bank” claims in Spain, Corporate Criminal Offences...
The UK will have a third country status for VAT purposes from 1. January 2021 in the event of a No-Deal-Brexit. This means that the tax-free intra-Community supply of goods will no longer be possible, it will however be possible to make tax-exempt deliveries.
INTEGRATING THE SUSTAINABILITY FACTOR INTO THE INVESTMENT PROCESS
THE EUROPEAN UNION: Cancellation or dissolution fee - VAT or no VAT? / FRANCE: VAT on rents - French High Court confirms one option per lot; / OMAN: Developments on implementation of VAT / UNITED STATES: Sales and Use Tax and Value Added Tax pitfalls for e-commerce businesses
Update: The applications for a R&D certificate can be submitted now (Bescheinigungsstelle Forschungszulage - BSFZ).
EU legislators and regulators are storming ahead with the fight against ML and TF via several actions on EU level.
CO-OPERATIONS AND OUTSOURCING IN TIMES OF DIGITALISATION
The impact of the Corona crisis on society and public life in Germany remains enormous.