Briefings

20 Years: German Tonnage Tax Regime

3 December 2018

Under the tonnage tax regime, enterprises and individuals with seagoing vessels have the opportunity to be taxed on the basis of a deemed profit related to the ship's tonnage instead of the actual operating results. Read more here.

Tremonti Ambiente Proroga GSE

20 November 2018

The Gestore dei Servizi Energetici (GSE), the Italian institution promoting renewable energy, issued a statement providing an extension until 31 December 2019, for the waiver to tax benefits of the Italian “Tremonti Ambiente”. Our energy experts in Italy explore this in detail. This briefing is in Italian.

New preference: HMRC to gain greater insolvency priorities.

19 November 2018

In an article for Taxation Magazine, Tom Jarvis, David Jacob and Stephen Parker explain how UK insolvency priorities are likely to change as a result of the recent UK Budget.

German Trade Tax on Non-EU Dividends Breaches EU Law

24 October 2018

This briefing explores the recent ECJ decision that held that the conditions for the German trade tax domestic exemption rule for dividends from non-EU subsidiaries to German shareholders is in breach of EU law.

Putting in a bid

23 August 2018

David Jacob and Tom Jarvis discuss recent CJEU cases that could improve the possibility of recovering VAT on corporate bid costs in an article first published in Taxation magazine

VAT reverse charge for construction services from 1 October 2019

9 August 2018

A VAT “reverse charge” for business-to-business supplies of certain construction services is due to apply from 1 October 2019. How should you prepare?