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Modernisation of the VAT system: rates liberalisation and optimisation of the small-business scheme
05/02/2018 The European Commission has published detailed drafts of its reform of the final two aspects of its VAT Action Plan. Since the EU Commission launched its action plan to modernise and consolidate the ...
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Tax
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Italy | Budget Bill for 2018
22/01/2018 The 2018 Budget Law, recently approved by the Italian Parliament, includes several interesting measures for businesses and individuals. Below we briefly cover some of the main changes introduced by...
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Tax
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CMS On your radar - January 2018
10/01/2018 The international CMS employment group has the pleasure of sharing the fourth edition of On Your Radar publication giving you access to the key employment law developments at your fingertips. Our...
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Employment & Pensions
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LatAm quarterly energy update
Dec 2017 The latest edition of our quarterly update outlining developments in the energy sector in Latin America is here. Please find an English and a Spanish version below.
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Energy
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Tax Connect Flash | UK | Summary of UK Budget highlights
30/11/2017 The Autumn Budget contained a number of well trailed measures together with some surprises. These are the main developments we have highlighted in our Tax Blog with links to the individual blog...
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Tax
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Tax Connect Flash | Italy | The Italian “temporary web tax”
23 November 2017 The Italian government has introduced a “temporary web tax” which will be in force until the long-awaited OECD/EU strategy for the reshaping of traditional taxation systems based on the residence of c...
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Tax
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Tax Connect Flash | Germany | Consignment Stock - New guidance issued by German tax authorities
23/10/2017 Consignment Stock – New guidance issued by German tax authoritiesIn light of case law from the German Federal Tax Court, German tax authorities recently issued amended guidance on the application of V...
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Tax
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Hospitality Matters - Autumn/Winter 2017
20/10/2017 CMS is delighted to provide you with the latest edition of Hospitality Matters, our bulletin for the hotels and leisure industry. This publication explores recent legal developments in the hotels...
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Hotels & Leisure
publication
Tax Connect Flash | Independent cost-sharing groups
03/10/2017 A major upheaval in the banking, financial and insurance sectorsOn 21 September 2017, the Court of Justice of the European Union (CJEU) handed down three much-anticipated rulings concerning the...
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Tax
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Tax Connect Flash | France | Budget Bill for 2018
03/10/2017 The French government has just introduced its budget bill for 2018 in the National Assembly. The key measures of interest to businesses (I) and individuals (II) are as follows:I – Measures targeting b...
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Indirect taxation, VAT, customs duties
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