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Australia - Federal Government reveals plans to extend GST to digital products
  • Baker McKenzie
  • Australia
  • July 8 2015

In the Australian Federal Budget released on 12 May 2015, Treasurer Joe Hockey revealed plans to extend the Goods and Services Tax (GST) to


New legislative provisions relating to electronic invoicing
  • Baker McKenzie
  • Italy
  • November 30 2015

Electronic invoicing has been object of significant debates in the latest years, since rules were unclear and implementation difficult for


Clients & Friends Newsletter- February 2016
  • Baker McKenzie
  • Belgium, China, European Union, India, Morocco, Romania, Saudi Arabia, South Africa, Spain, USA
  • February 9 2016

Effective 1 January 2016, the Belgian government adopted new legislation that imposes a 33 capital gains tax (referenced locally as the "speculation


Germany: tax court prevents tax office from exchanging information with E6 countries in relation to digital economy
  • Baker McKenzie
  • Germany, OECD
  • November 5 2015

On September 7, 2015, the local tax court of Cologne (the “Court”) issued an injunction against the German Federal Central Tax Office (“FCTO”) to


EMEA legal insights bulletin
  • Baker McKenzie
  • Azerbaijan, Belgium, Hungary, Netherlands, Spain, Switzerland, Turkey, Ukraine, United Kingdom
  • September 15 2015

It is forecast that seven of the top 10 countries in terms of GDP growth within the next decade will be from Africa. But this growth is wholly


Pensions New Year Planner 2017
  • Baker McKenzie
  • European Union, United Kingdom
  • January 3 2017

2017 promises to be another interesting year on the pensions front. With Brexit a continuous backdrop - we await the judgment on whether a


ITT on enterprise and occupational annuities can now be deferred
  • Baker McKenzie
  • China
  • January 29 2014

On 6 December 2013, the MOF, the SAT and the Ministry of Human Resources and Social Security ("MOHRSS") jointly issued the Notice on Certain Issues


Europe & Middle East Quarterly Update - March 2016
  • Baker McKenzie
  • United Kingdom, Spain, Sweden, Switzerland, Turkey, Ukraine, United Arab Emirates, Morocco, Netherlands, Poland, Qatar, Russia, South Africa, Germany, Greece, Hungary, Italy, Kazakhstan, Luxembourg, Austria, Azerbaijan, Belgium, Czech Republic, Egypt, France
  • March 31 2016

As previously advised, a number of rules contained within the Maternity Protection Regulations (“Mutterschutzgesetz”) have been extended to freelance


New Guidance on Automatic Exchange of Information Launches in Hong Kong
  • Baker McKenzie
  • Hong Kong, OECD
  • October 10 2016

The Hong Kong Inland Revenue Department (IRD) published on its website in September 2016 new materials on automatic exchange of information (AEOI) in


Russia reshapes the VAT landscape for Electronically Supplied Services: Impact of new rules on foreign businesses in B2B and B2C markets
  • Baker McKenzie
  • European Union, OECD, Russia
  • September 30 2016

On 3 July 2016, President Putin signed into law VAT bill No. 244 (the ''Law'' or ''VAT Bill''), which introduces the concept of ''services provided