Withholding tax exemption on outbound dividend distributions: all is not lost for holding companies
The decision of the Danish Supreme Court of 9 January 2023[1] has confirmed the possibility of applying the tax treaty between the country of the source of income and the country of the beneficial owner (versus the country of the apparent recipient) for the purpose of exemption from withholding tax. This defence in case of […]
Internationales Steuerseminar Schweiz (IStS) – International Tax Law Seminar
Participation in the panel discussion on recent decisions in international tax law („Aktuelle Entscheidungen zum Internationalen Steuerrecht“) For more information on the content of the seminar and the participants : https://www.ists.ch/tagung-2022/
Internationales Steuerseminar Schweiz (IStS) – International Tax Law Seminar 2022
Participation in the panel discussion on recent decisions in international tax law („Aktuelle Entscheidungen zum Internationalen Steuerrecht“) For more information on the content of the seminar and the participants : https://www.ists.ch/tagung-2022/
2022:a year rich in Customs and VAT matters
Please find attached the summary of the VAT and Customs measures contained notably in the Finance Law for 2022. The following measures are presented and commented on in detail in this document, together with a practical analysis. 01 I Main measures affecting the physical flow of goods Suppression of the Intrastat return (“DEB”), which will […]