August 2018  
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European Taxation
 
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Issue No. 8 - 2018 of the European Taxation is now available online.

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Number 8 - 2018 contains the following:
ARTICLES
European Union

Transfer of a PE under the Merger Directive (2009/133): Capital Gains Taxation and the Freedom of Establishment

Harm van den Broek and Marjon den Toom

In this article, the authors discuss the ECJ’s decision in A Oy (Case C-292/16) concerning the compatibility of the Finnish implementation of article 10(2) of the Merger Directive (2009/133) with the freedom of establishment.

European Union

Cross-Border Dividend and Interest Payments and Holding Companies – An Analysis of Advocate General Kokott’s Opinions in the Danish Beneficial Ownership Cases

Susi Hjorth Bærentzen

In this article, the author discusses six Danish beneficial ownership cases pending before the Court of Justice of the European Union.

European Union

Personal Data Protection Rights within the Framework of International Automatic Exchange of Financial Account Information

Blaise Krähenbühl

The introduction of international automatic exchange of financial account information (AEOI) represents a significant leap forward in combatting tax fraud and avoidance. Meanwhile, data protection legislation is developing rapidly to take into account the latest progress in information technology and more rights are being granted to data subjects. The aim of this article is to determine the extent to which data protection provisions may impact the AEOI and identify a minimum common standard of taxpayer rights from a data protection perspective.

Italy

Exit Taxation and Restructuring Operations: A Comparison of EU and Italian Tax Law

Massimo Pellecchia

Italian Law No. 232/2016 provides for VAT groupings in accordance with article 11 of the VAT Directive (2006/112). In considering a group of companies as a single taxpayer for VAT purposes and by excluding intra-group services from VAT, the reform guarantees the effective neutrality of the VAT system, especially for groups with activities that are wholly or primarily exempted from VAT. As a result, the new provision on VAT grouping has increased the competitiveness of such companies.

CFE NEWS
European Union

Opinion Statement FC 1/2018 on the European Commission Proposal of 21 March 2018 for a Council Directive on the Common System of a Digital Services Tax on Revenues Resulting from the Provision of Certain Digital Services

CFE Fiscal Committee

In this opinion statement, submitted to the European institutions in May 2018, the CFE discusses the European Commission proposal for a digital services tax on revenue from certain digital activities in the EU Single Market.

EU UPDATE
Commission
Oana Popa
Council
Oana Popa
WHAT'S GOING ON IN ...
European Union

CFE Forum 2018: Summary Report

Larisa Gerzova, Oana Popa and Giulia Gallo

In this note, the authors provide a summary of the presentations made at the CFE Forum 2018 held in Brussels on 19 April 2018.

Italy

Cross-Border VAT Groupings: The Effects of the New Italian Regulation

Giuseppe Melis and Luca Giancola

Italian Law No. 232/2016 provides for VAT groupings in accordance with article 11 of the VAT Directive (2006/112). In considering a group of companies as a single taxpayer for VAT purposes and by excluding intra-group services from VAT, the reform guarantees the effective neutrality of the VAT system, especially for groups with activities that are wholly or primarily exempted from VAT. As a result, the new provision on VAT grouping has increased the competitiveness of such companies.

OFFICIAL JOURNAL OF THE CONFÉDÉRATION FISCALE EUROPÉENNE
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