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Tax

International Tax Update | September 2018

Welcome to our International Tax Update. In these updates we will bring you topical international tax developments and explain what

Employment and pensions

PPF compensation | Landmark CJEU decision confirms 50% compensation minimum

In a landmark decision, the CJEU has ruled that it is unlawful for PPF compensation to be less than 50%

Tax

Taxation of cryptocurrencies in Europe: an overview

Tax

Corporate tax deduction on income generated by innovative software | the Belgian tax authority issues further guidance

The Belgian tax authority has issued during this summer a comment on the conditions to be met for software to

Tech, Media and Comms

Corporate Income tax amendments to the tax incentives on income from specific intangibles (Patent Box Regime)

Employment and pensions

Employee Incentives Update | Summer 2018

Tax

Belgium | Stock options regime: tax free compensation of the employee's losses

Under Belgian law, when options are offered and accepted in writing within 60 days following the day of the offer

Tax

SAYE plans | Postponement of contributions

The government announced in the 2017 Autumn Statement that there would be an extension to the save-as-you-earn (SAYE) savings holiday

Tax

Employee incentives | Ownership Dividend report published

EU State aid approval | HMRC confirms continuation of EMI – and a reminder about annual returns

Tech, Media and Comms

Recent EU proposals on taxation of the Digital Economy

The Spanish Supreme Court rules that Spanish Inheritance and Gift Tax rules discriminate against non-EU residents and, therefore, infringe EU principles

Showing 421 - 432 of 553