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November 2017
CMS - Where to find us
08/11/2017
Com­pan­ies should be per­mit­ted to mi­grate from one EU mem­ber state...
A com­pany re­gistered in and gov­erned by the laws of one EU mem­ber state should be per­mit­ted to “con­vert” it­self in­to a com­pany gov­erned by the laws of an­oth­er EU mem­ber state, provided it sat­is­fies the rel­ev­ant con­di­tions laid down by the des­tin­a­tion state.
16/11/2017
Your in­tro­duc­tion to CMS
02/11/2017
EU Frame­work for resolv­ing double tax dis­putes
The EU Eco­nom­ic and Fin­an­cial Af­fairs Coun­cil has ad­op­ted a Dir­ect­ive to cre­ate a new sys­tem to re­solve double tax­a­tion dis­putes between EU Mem­ber States. This meas­ure will af­ford tax­pay­ers a trans­par­ent pro­cess with clear dead­lines ap­plic­able to tax au­thor­it­ies.
November 2017
CMS - Facts & Fig­ures
20/09/2017
Im­pact of the New Gen­er­al Ad­min­is­trat­ive Pro­ced­ure Act on pro­ceed­ings...
The new Ser­bi­an Gen­er­al Ad­min­is­trat­ive Pro­ced­ure Act (“Of­fi­cial Gaz­ette of RS”, no. 18/2016, the “Act”) came in­to full ef­fect as of 1 June 2017. The Act also ap­plies to pro­ceed­ings be­fore the Com­mis­sion for Pro­tec­tion of Com­pet­i­tion (the “CPC”), which are primar­ily.
14/111/2017
A Guide for the ap­plic­a­tion of the MLI
20/09/2017
Pub­lic Coun­try-by-Coun­try Re­port­ing; Tax­pay­er­s' Rights
Ap­pro­pri­ate Use of Coun­try-by-Coun­try Re­ports The OECD has now pub­lished Guid­ance (avail­able here) on the ap­pro­pri­ate use of Coun­try-by-Coun­try Re­ports (‘Cb­CRs’) by na­tion­al tax au­thor­it­ies. This is in re­sponse to some val­id MNE con­cerns that tax au­thor­it­ies.
29/09/2017
The VAT re­fund re­cir­pro­city between Ser­bia and Nor­way...
07/09/2017
In­tel: no sub­sti­tute for ana­lys­is: Court re­news fo­cus on likely harm...
The long-awaited In­tel judg­ment on re­bates, re­leased on 6 Septem­ber, has es­tab­lished, fol­low­ing years of de­bate, a stand­ard for reg­u­lat­ory in­ter­ven­tion that re­quires a fo­cus on the likely ef­fects of in­di­vidu­al re­bate schemes in their par­tic­u­lar con­text.
08/09/2017
CMS Guide to In­ter­na­tion­al Trans­fer Pri­cing Doc­u­ment­a­tion
04/07/2017
The New Fla­menco – Su­preme Court al­lows own­ers’ ap­peal
The Su­preme Court, on 28 June 2017, found in fa­vour of the own­ers in the long-awaited “New Fla­menco” judg­ment - Glob­alia Busi­ness Travel S. A. U. (formerly Travel­Plan S. A. U. ) of Spain v Fulton Ship­ping Inc of Panama.