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CMS On your radar - September 2017
06/09/2017 The international CMS employment group has the pleasure of sharing the third edition of On Your Radar publication containing key employment and labour updates from Europe, Latin America, Singapore...
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Employment & Pensions
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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...
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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
publication
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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Tax Connect Flash | VAT | First clarifications on the exemption regime for services provided by cost-sharing groups
17/05/2017 Luxembourg’s condemnation may have consequences in other EU jurisdictionsIn a judgement dated 4 May 2017, the Court of Justice handed down an initial set of clarifications regarding the scope of...
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Tax
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Tax Connect Flash | Switzerland | Federal Court confirms VAT on deemed service charge for strategic management of Swiss Holding Companies
25/04/2017 By judgement dated 11 January 2017, the Swiss Federal Court (which is the highest instance in Switzerland) confirmed the practice of the Swiss Federal Tax Administration in relation to the...
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Tax
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Tax Connect Flash | France | Right to deduct input tax in the relations between a head office and its branch
05/04/2017 The Court of Justice will again rule on how to determine the right to deduct input VAT in the relations between a head office and a foreign branch.The French Supreme Court (Conseil d'Etat) decided...
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Tax
publication