July 2018  
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Issue No. 7 - 2018 of the European Taxation is now available online.

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Number 7 - 2018 contains the following:
ARTICLES
Austria

Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Austria

Karin Spindler-Simader and Viktoria Wöhrer

This article provides a brief overview of the main provisions of the EU Anti-Tax Avoidance Directive (2016/1164) and analyses how it will impact Austrian tax rules.

European Union

Tax Grouping in an EU Context: All Roads Lead to Brussels

Zoe Reijn, Nancy Van de Voorde and Femke van der Zeijden

In this article, the authors provide an overview of the various tax grouping regimes in the European Union and ECJ decisions that are of particular importance in this area. The authors then discuss the impact of the directives on tax grouping, in particular the 30% EBITDA interest deduction limitation rule included in the Anti-Tax Avoidance Directive (2016/1164).

European Union

EU Tax Dispute Resolution Directive (2017/1852): Paving the Path Toward a European Tax Court?

Jasna Voje

This article examines the dispute resolution mechanisms available under the EU Tax Dispute Resolution Directive (2017/1852). Although the EU Tax Dispute Resolution Directive introduces substantive improvements, the author calls for supplementary measures and guidance to ensure that the procedure will be both timely and encourage a harmonized approach by national courts. Further, the author recommends the introduction of a specialized European tax court.

EU UPDATE
Commission
Adrián Grant Hap
Council
Adrián Grant Hap
Court of Justice
Adrián Grant Hap
WHAT'S GOING ON IN ...
Kazakhstan
2018 Tax Code

Almabek Zhabbarov

This note reviews the new Tax Code introduced in Kazakhstan effective 1 January 2018, which includes provisions on online retail trading, subsoil use, taxpayer diligence, introducing amendments to the Tax Code, information exchange, the statute of limitations, deferral of taxes and payment of taxes by way of instalments, forced liquidation of taxpayers, horizontal monitoring, tax audits, income tax, corporate tax, VAT and the taxation of non-residents.

Poland
New Tax Relief for Taxpayers Conducting Innovative Activities in Poland
Urszula Uchmánska

In this note, the author outlines the experience of the tax authorities and taxpayers with regard to the tax relief for R&D activity that was introduced in Poland in 2016. The note examines the details of the regime, various individual rulings of the tax authorities, as well as recent case law of the administrative courts.

OFFICIAL JOURNAL OF THE CONFÉDÉRATION FISCALE EUROPÉENNE
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