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The Finance Bill for 2019 (#2018-1317) has been adopted by the French Parliament on December 20th, 2018 (published by the French Official Journal on December, 30th 2018).
The transposition of Directive (EU) 2018/822, known as DAC 6 entered into force on June 25, 2018, must be adopted and published by 31 December 2019 at the latest.
The French GAFA tax finally seems to be materialised after the adoption at first reading by the National Assembly of the bill "creating a tax on digital services and modifying the trajectory of corporate tax reduction".
In a climate where there is a perceived lack of control over those who evade tax either by using tax planning schemes that amount to fraud or outright non-payment of taxes, the Government has introduced legislation over ...
We know that in order for aircraft components to be considered for 0% VAT, they must be installed in qualifying carriers. But is clarification from the customer always necessary?
Elimination of different treatment of Dutch Cooperatives and expansion of Dutch domestic dividend withholding tax exemption
The Dutch government released, on September 19, 2017, the Dutch Budget, which includes proposals for amendments to the Dutch tax laws, i.e. the 2018 Dutch tax plan. In the upcoming months the proposed amendments will be ...