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Income tax treatment of cross-border secondment

Baker & McKenzie
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China
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May 22 2013

The secondment of expatriate employees to China has been a headache for multinational companies since 2009, when the tax authorities started to treat

New rules allowing taxpayers to choose combined or separate corporate tax and transfer pricing audits increase the importance of preparing TP documentation in advance

Baker & McKenzie
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Japan
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April 10 2013

New rules governing Japanese transfer pricing and corporate tax audits came into effect on January 1, 2013. In response to a number of client

The Wheels case: DB schemes and common investment funds are not exempt from VAT on investment management fees

Baker & McKenzie
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European Union, United Kingdom
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April 2 2013

The European Court of Justice (ECJ) has decided following lengthy proceedings that defined benefit (DB) occupational pension schemes (and common

Making sense of the penny's demise

Baker & McKenzie
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Canada
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March 29 2013

As part of the Economic Action Plan 2012, the government of Canada announced that it will phase out the penny (i.e., the one cent coin) from Canada's

German Annual Tax Act 2013 still pending

Baker & McKenzie
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Germany
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March 29 2013

The German Annual Tax Act 2013 was not approved in the German Parliament, and whether it will ever enter into force remains to be seen. The changes

Taxable base with regard to the issuance of multi-purpose telephone cards is the amount actually received by the telecom provider

Baker & McKenzie
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European Union
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March 29 2013

Under the European Union VAT regime, the VAT treatment of telephone cards - and, in general, vouchers -differs among the EU member states. Recently

Dutch Supreme Court: rental activities of an art centre qualify as single taxable supply of a service

Baker & McKenzie
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Netherlands
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March 29 2013

The case X, the party concerned in this case, put into use an "art centre" which was built according to X's instructions. X deducted 48 percent of

Non-taxable transfer of a business

Baker & McKenzie
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Germany
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March 29 2013

The Federal Ministry of Finance published a new tax circular allowing the tax relief for the sale of a business unit (“VAT-free TOGC”) even if only

Dutch Supreme Court: no input VAT recovery on salary in kind and goodsservices used for private ends

Baker & McKenzie
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Netherlands
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March 29 2013

In 2005, a Dutch entrepreneur filed an appeal against its own periodical VAT return. In this VAT return, the entrepreneur made a correction regarding

BGZ leasing: can an insurance policy qualify as ancillary to a principal supply?

Baker & McKenzie
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European Union
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March 29 2013

It is not uncommon for vendors to offer insurance for the goods they've sold or rented out. Insurance is exempt from VAT. However, if insurance is

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Search results

Income tax treatment of cross-border secondment

New rules allowing taxpayers to choose combined or separate corporate tax and transfer pricing audits increase the importance of preparing TP documentation in advance

The Wheels case: DB schemes and common investment funds are not exempt from VAT on investment management fees

Making sense of the penny's demise

German Annual Tax Act 2013 still pending

Taxable base with regard to the issuance of multi-purpose telephone cards is the amount actually received by the telecom provider

Dutch Supreme Court: rental activities of an art centre qualify as single taxable supply of a service

Non-taxable transfer of a business

Dutch Supreme Court: no input VAT recovery on salary in kind and goodsservices used for private ends

BGZ leasing: can an insurance policy qualify as ancillary to a principal supply?

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