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  1. Legal news
    04 December 2019
    Will we see the first prosecutions for failure to prevent the facilitation of tax evasion in 2020?
    www.twobirds.com/en/news/articles/2019/global/will-we-see-the-first-prosecutions-for-failure-to-prevent-the-facilitation-of-tax-evasion-in-2020

    The corporate criminal offences of failing to prevent the facilitation of tax evasion, contrary to the Criminal Finances Act 2017 came into force on 30 September 2017. However, to date no prosecutions have been brought ...

  2. Legal news
    29 May 2020
    DAC6 - will it fly?
    www.twobirds.com/en/news/articles/2020/global/dac6---will-it-fly

    Our Tax team look at a new EU directive which comes in force later this year, forcing intermediaries to report certain cross-border transactions. Many intermediaries in the aviation sector may not be aware of their ...

  3. Legal news
    20 July 2020
    VAT exemption for data centre colocation: CJEU says 'no'
    www.twobirds.com/en/news/articles/2020/global/vat-exemption-for-data-centre-colocation-cjeu-says-no

    With its judgment of 2 July 2020 (A Oy, C-215/19), the Court of Justice considers data colocation services to be subject to VAT. Even though it is not entirely a black and white decision, most data centre colocation ...

  4. Legal news
    18 March 2020
    IR35 deferred for one year
    www.twobirds.com/en/news/articles/2020/global/ir35-deferred-for-one-year

    The implementation of the new off payroll working rules (or "IR35") has been deferred until 6 April 2021 as part of the government's Covid-19 strategy. This announcement came as a shock, especially after the government ...

  5. Legal news
    25 February 2020
    New EU VAT reporting laws for Payment Service Providers
    www.twobirds.com/en/news/articles/2020/global/new-eu-vat-reported-laws-for-payment-service-providers

    New EU VAT legislation has been formally adopted last week which will have a significant impact for regulated payment service providers (PSPs) in the EU and (we anticipate) the UK.

  6. Legal news
    07 July 2020
    UK: Fraud Risks for Businesses - Coronavirus Bounce Back loan Scheme
    www.twobirds.com/en/news/articles/2020/global/fraud-risks-for-businesses-coronavirus-bounce-back-loan-scheme

    It has been reported that anti-fraud organisations and white-collar crime experts have raised significant concerns about potential for loss to the public purse as a result of fraudulent claims for Coronavirus bounce ...

  7. Legal news
    14 May 2020
    COVID-19 and Diverted Profits Tax investigations
    www.twobirds.com/en/news/articles/2020/global/covid19-and-diverted-profits-tax-investigations

    With HMRC reportedly suspending civil investigations as a result of the COVID-19 pandemic, what steps should those taxpayers currently under or at risk of a Diverted Profits Tax ("DPT") investigation be taking now?

  8. Legal news
    10 July 2019
    Italy: "Growth Decree 2019" – Tax impacts for Italian entities
    www.twobirds.com/en/news/articles/2019/italy/italy-growth-decree-2019-tax-impacts-for-italian-entities

    Our tax alert will provide an outline of the main tax provisions having an impact for the Italian entities.

  9. Legal news
    06 July 2020
    Digital Services Tax in the UK
    www.twobirds.com/en/news/articles/2019/global/digital-services-tax-in-the-uk

    In July 2019 the UK Government published its Finance Bill 2019-20, which included draft legislation for a 2% Digital Services Tax (DST) on the revenues of search engines, social media platforms and online marketplaces ...

  10. Legal news
    06 July 2020
    Digital Services Tax: Overview of the progress of implementation by EU Member States
    www.twobirds.com/en/news/articles/2019/global/digital-services-tax-overview-of-the-progress-of-implementation-by-eu-member-states

    For several years there have been efforts at international, EU and national levels to reform taxation to ensure that profits are taxed where economic value is created. Most recently this work has centred on the digital ...