Brace Yourselves – R&D wage withholding tax incentive audits are coming!
The Belgian tax authorities are once again starting to conduct tax audits on the application of wage withholding tax exemptions for research and development. The most recent round of audits relate to income year 2020. In our earlier newsflash we put together some important key takeaways from the tax audits of income year 2019. The
Spanish Central Administrative Tribunal‘s decision to apply the CJEU’s Danish cases to deny the withholding tax exemption on dividends
The Central Administrative Tribunal (i.e., administrative body) has recently published a ruling in which it applies the doctrine from the ECJ in the Danish cases to a Spanish case denying the withholding tax exemption on dividend payments to EU parent companies. For more information, please see enclosed PwC’s EU Direct Tax Group (EUDTG)’s Newsalert on: