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Income tax treatment of cross-border secondment
- Baker & McKenzie
- -
- 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
- -
- Japan
- -
- 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
- -
- European Union, United Kingdom
- -
- 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
- -
- Canada
- -
- 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
- -
- Germany
- -
- 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
- -
- European Union
- -
- 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
- -
- Netherlands
- -
- 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
- -
- Germany
- -
- 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
- -
- Netherlands
- -
- 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
- -
- European Union
- -
- 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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