Mondaq UK: Tax > Withholding Tax
DLA Piper
On September 17, 2019, the Dutch government published its tax proposals for 2020 and onwards. The plan mainly aims to implement a number ...
DLA Piper
On July 2, 2019, the Dutch government published the legislative proposal implementing the EU Anti-Tax Avoidance Directive II (ATAD II) that was adopted on May 29, 2017.
Dentons
The starting date for full application of the new withholding tax (WHT) system in Poland has been postponed for a second time.
Gibson, Dunn & Crutcher
Tax authorities around the world are trying to understand the fundamental drivers of the digital transformation of the global economy, with the
Dentons
On February 26, 2019, the Court of Justice of the European Union (CJEU) decided on two cases (C-116/16 and C-117/16) referred by the Danish Courts.
Withers LLP
Although the original Brexit date has now been and gone, the impact of Brexit from a tax perspective is still relatively uncertain.
Proskauer Rose LLP
At the end of February, the Court of Justice of the European Union (CJEU) issued two judgments addressing the circumstances ...
DLA Piper
While a range of outcomes, including a departure under the terms of the current Withdrawal Agreement, remains possible, it is important for businesses to plan for a no-deal Brexit.
Akin Gump Strauss Hauer & Feld LLP
The Upper Tribunal (UT) has found that amounts paid by Hargreaves Lansdown (HL) (an investment platform service provider) to its customers, which represented rebates received from investment fund managers, were "annual...
Proskauer Rose LLP
The Court of Appeal (CA) decision in Stobart Group Ltd v Stobart and another is a cautionary tale for any purchaser who, following the acquisition of a company, might be entitled to make a claim under a tax indemnity given...
Dentons
On June 28, 2019, the Dutch State Secretary of Finance published a revised decree revising the ruling policy on the basis of which advance certainty
DLA Piper
On 6 April 2019, the UK's far-reaching tax regime on offshore receipts in respect of intangible property (ORIP) came into effect
Gibson, Dunn & Crutcher
The United Kingdom is working on its own digital services tax, which will be legislated for in the Finance Bill 2019-2020 and will apply from April 2020.
DLA Piper
Cash pooling is a valuable treasury tool for practical, day-to-day cash management. Cash pooling allows a multinational group to centralize its internal financing arrangements,
Orrick
On December 19, HMRC, the UK's counterpart to the US Treasury, published long-awaited (and arguably long overdue) guidance on the taxation of cryptocurrencies (which it refers to as "cryptoassets"), ...
Morrison & Foerster LLP
Under German tax law, remunerations paid abroad by persons/companies resident in Germany for the "temporary" transfer of rights/grant of exploitation rights are subject ...
Duff and Phelps
On March 20, 2019, HM Revenue and Customs (HMRC) published guidance on the impact a no-deal Brexit would have on withholding taxes for interest, royalties and dividends.
Clyde & Co
Since 2011, investigations into dividend arbitrage transactions have been and still are ongoing in Germany and, in total, approximately 100 financial institutions are said to be subject to investigations.
Vistra
The first sentence of the paragraph immediately above is consistent with authority on the source of interest, but the second sentence is not.
TMF Group
If the UK cannot negotiate remain in the customs union or in the EU VAT area under a no-deal Brexit scenario, firms can expect an increase in processing time and costs.
Most Popular Recent Articles
DLA Piper
On September 17, 2019, the Dutch government published its tax proposals for 2020 and onwards. The plan mainly aims to implement a number ...
DLA Piper
While a range of outcomes, including a departure under the terms of the current Withdrawal Agreement, remains possible, it is important for businesses to plan for a no-deal Brexit.
Gibson, Dunn & Crutcher
Tax authorities around the world are trying to understand the fundamental drivers of the digital transformation of the global economy, with the
Clyde & Co
Since 2011, investigations into dividend arbitrage transactions have been and still are ongoing in Germany and, in total, approximately 100 financial institutions are said to be subject to investigations.
TMF Group
If the UK cannot negotiate remain in the customs union or in the EU VAT area under a no-deal Brexit scenario, firms can expect an increase in processing time and costs.
Duff and Phelps
On March 20, 2019, HM Revenue and Customs (HMRC) published guidance on the impact a no-deal Brexit would have on withholding taxes for interest, royalties and dividends.
Vistra
The first sentence of the paragraph immediately above is consistent with authority on the source of interest, but the second sentence is not.
Proskauer Rose LLP
The Court of Appeal (CA) decision in Stobart Group Ltd v Stobart and another is a cautionary tale for any purchaser who, following the acquisition of a company, might be entitled to make a claim under a tax indemnity given...
Akin Gump Strauss Hauer & Feld LLP
The Upper Tribunal (UT) has found that amounts paid by Hargreaves Lansdown (HL) (an investment platform service provider) to its customers, which represented rebates received from investment fund managers, were "annual...
Orrick
On December 19, HMRC, the UK's counterpart to the US Treasury, published long-awaited (and arguably long overdue) guidance on the taxation of cryptocurrencies (which it refers to as "cryptoassets"), ...
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