18 December 2019

EU Tax Alert - December 2019

The EU tax alert will inform you of recent developments in EU tax law.

Highlights in this edition:

CJ rules that non-EU pension funds can obtain the refund of dividend withholding tax if they are comparable to domestic
pension funds (College Pension Plan of British Columbia)
EU Council adopts VAT Implementing Regulation on new VAT rules for e-commerce
AG Kokott opines on treating a subsidiary as a VAT fixed establishment of its parent company (Dong Yang Electronics)

You can read the new edition of the EU Tax Alert below or download the PDF version.

Bruno da Silva

Associate Professional support lawyer T: +31 20 578 59 13 M: +31 6 22 09 45 47 E: bruno.da.silva@loyensloeff.com More about Bruno

Tax changes on income real estate and employee incentive plans

The tax measures announced concern mainly a new tax on income from Luxembourg real estate and changes to employee incentive plans. read more

Pillar Two proposal for global minimum effective taxation

OECD released for public consultation updated reports on its two-pillar proposal to address the tax challenges of the digitalisation of the economy. read more

Pillar One blueprint on new taxing right for market jurisdictions

OECD released for public consultation updated reports on its two-pillar proposal to address the tax challenges of the digitalisation of the economy. read more