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Latest news & developments

Corrections to previously filed CbC Reports

12 August 2019

On July 30th 2019, the Belgian Tax Authorities (“BTA”) communicated that the portal MyMinfin has been opened for the submission of corrections to Country-by-Country Reports (“CbCR”) filed in previous years.  In addition, the BTA have published practical guidelines and examples for reporting entities on how to report these corrections to previously filed CbCR. These guidelines

UK publishes draft legislation and guidance on digital services tax

25 July 2019

The UK tax authorities on July 11 published draft legislation and draft guidance for a digital services tax (DST) to become effective April 1, 2020. These are available for public consultation until September 5, 2019. The DST is expected to apply by default at 2% of deemed UK revenues derived in excess of £25m, where

CJEU judgments on Swedish “final losses” cases

25 July 2019

On 19 June 2019, the Court of Justice of the European Union (CJEU) issued its judgments in Memira Holding (C-607/17) and Holmen (C-608/17) on Swedish “final tax” losses. A brief explanation of the decision can be found via this link.