The main BEPS development this month has been the release of a discussion draft on a multilateral instrument. At the EU, there have been a number of developments around the proposed Anti-Tax Avoidance Directive. In the Netherlands, proposed changes to the innovation box have been released and proposals to change the dividend withholding tax rules for cooperatives are expected to be presented on Budget day. Details on the implementation of Italy’s new tax ruling procedure for substantial investments have been released. In Finland, there have been recent developments that could impact debt push down arrangements and proposed changes to time limits which could impact, in particular, overseas funds making claims for refunds of withholding tax.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
The main BEPS development this month has been the release of a discussion draft on a multilateral instrument. At the EU, there have been a number of developments around the proposed Anti-Tax Avoidance Directive. In the Netherlands, proposed changes to the innovation box have been released and proposals to change the dividend withholding tax rules for cooperatives are expected to be presented on Budget day. Details on the implementation of Italy’s new tax ruling procedure for substantial investments have been released. In Finland, there have been recent developments that could impact debt push down arrangements and proposed changes to time limits which could impact, in particular, overseas funds making claims for refunds of withholding tax.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: