Publications

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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
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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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Tax Connect Flash | Switzerland | Upcoming Amendments to Federal VAT Act
28/08/2017 On 2 June 2017, the Swiss Federal Council set the agenda for a partial revision of the Federal Act on VAT. The partial revision makes a number of (rather technical) amendments to the existing Swiss...
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Tax
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New Belgian tax measures announced
16/08/2017 On 26 July 2017, the Belgian government announced that an agreement on new budget measures had been reached. This agreement includes the long-awaited corporate income tax reform which is to be...
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Tax
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LATAM Quarterly Energy Update August 2017
01/08/2017 The new Latin America Quarterly Energy Update including hot topics and developments in the energy industry in Brazil, Chile, Colombia, Mexico and Peru, is now available for download in English and...
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Energy
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Tax Connect Flash | Chile | Conventions to eliminate Double Tax Treaties
07/06/2017 As of 1 January 2017, the Conventions to eliminate Double Tax Treaties (DTT) with China, Italy, Japan, and the Czech Republic came into force.All DTTs signed by Chile – currently 32 – are based mai...
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Tax
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CMS On your radar - June 2017
07/06/2017 The international CMS employment group is delighted to share our new On Your Radar publication to keep you up to date with the key employment and labour developments that matter across Europe and...
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Employment & Pensions
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Tax Connect Flash | Italy | Important changes to Italian Transfer Pricing rules
01/06/2017 Decree n. 50/2017 (which entered into force on 24 April 2017 and has to be implemented within the next 60 days) introduced important improvements to Italian transfer pricing rules, with particular...
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Tax
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