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   September 2016  
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Issue No. 9 - 2016 of the European Taxation is now available online.

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Number 9 - 2016 contains the following:
ARTICLES
European Union/International

IP Boxes in Light of the BEPS Project and EU Law – Part II

Chu Shi

The author, in this article, introduces IP box regimes. Part I, published in European Taxation 8 (2016), focused on the history of such regimes and their scrutiny by the OECD and EU institutions in an attempt to combat harmful taxation. Part II assesses the potential incompatibilities of the nexus approach with EU State aid rules and the fundamental freedoms and provides suggestions of next moves from the perspective of EU Member States and MNEs.

Poland

Is the Polish Inheritance and Gift Tax Incompatible with the Free Movement of Capital in Relation to Third Countries?

Jan Szczepański

This article examines whether the Polish inheritance and gift tax is compatible with the free movement of capital in relation to third countries. The analysis covers two provisions: the tax allowance and the personal tax exemption. It is argued that the second provision is incompatible with the free movement of capital in third-country scenarios, since the tax benefit, which can result in factual non-taxation in Poland, is denied to third-country residents who have third-country nationality.

EU UPDATE
Commission
Oana Popa
Council
Oana Popa
Parliament
Oana Popa
Court of Justice
Oana Popa
WHAT'S GOING ON IN ...
Bulgaria
Bulgarian Tax Developments
Lubka Tzenova

This note discusses recent Bulgarian tax developments, including amendments to the Bulgarian National Accounting Standards in connection with the Bulgarian Corporate Income Tax Act, as well as changes in respect of tax treaty policy.

European Union

Anti-Directive Shopping on Outbound Dividends in Light of the Pending Decision in Holcim France (Case C-6/16)

Cécile Brokelind

This note examines the interpretation of the anti-abuse clause in the EU Parent-Subsidiary Directive in light of the pending ECJ decision in Holcim France (Case C-6/16).

European Union

The European Agenda for the Collaborative Economy and Taxation

Giorgio Beretta

The author, in this note, discusses the EU Commission’s recent Communication on “A European agenda for the collaborative economy”, in which the current tax challenges stemming from peer-to-peer transactions, as well as strategies proposed by Member States, are surveyed.

France

French Tax Treatment of Foreign Trusts and the Related New Public Register

Agnès de l'Estoile Campi and Adea Meidani

This note provides a general overview of the French tax treatment of foreign trusts, in particular the application of the new rules regarding the tax treatment of foreign trusts introduced by Finance Amendment Law No. 2011-900 of 29 July 2011, as well as Decree No. 2016-567 of 10 May 2016, introducing a public register effective 30 June 2016.

Netherlands

Wording of Tax Decisions – The Netherlands

Justice Maarten Feteris

In this note, the author outlines various aspects of the drafting of tax decisions in the Netherlands. After providing a brief overview of the function and structure of a court decision, the author discusses how detailed a decision should be in terms of describing the judicial proceedings, the facts, the legal reasons and the outcome. He then comments on the style used in writing decisions, i.e. detached versus personal, plain language, as well as presentation techniques.

Netherlands

Not Quite the Full Monty (Yet): The Netherlands Fiscal Unity Regime Goes Somewhat Cross-Border

Marnix Schellekens

In this note, the author provides an overview of the legislative response of the Netherlands to the ECJ’s decision in SCA Group Holding BV (Joined Cases C-39/13, C-40/13 and C-41/13).

United Kingdom

Wording of Tax Decisions – The United Kingdom

Judge Malcolm Gammie QC

In this note, the author outlines various aspects regarding tax decisions in the United Kingdom. After providing a brief overview of the UK tax appeal system and the jurisdiction and composition of the various tax courts, the author looks at the documents submitted as part of the appeal process that judges can draw upon in writing decisions, the rules regarding the decision itself, the writing of the decision and post-decision matters and further appeals.

OFFICIAL JOURNAL OF THE CONFÉDÉRATION FISCALE EUROPÉENNE
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