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14/04/2020
CMS Guide to Real Estate Transaction Costs and Taxes in Europe
Comparing real estate investment values across Europe provides only part of the picture. For a true comparison, the investor will also take account of transaction costs and taxes, which can differ widely...
Guide
03/06/2019
Do tech companies hold the solution to taxing the digital economy?
The digital revolution has transformed business models, entire economies and the lives of people around the globe. It has also tested the concept of traditional corporate tax rules, designed largely in...
Publicaties
06/06/2018
Tax avoidance in a globalised world
This Guide illustrates the ongoing development of anti-avoidance tools on every continent. Africa, Europe, Latin America and Asia are equally concerned. Inspired by the OECD and stimulated by European...
Guide
22/04/2018
CMS Guide to tax regimes in Central and Eastern Europe
The CMS Guide to tax regimes in Central and Eastern Europe is one of the fruits of our close cooperation within the region. It offers a unique overview of the tax systems of 13 countries in an informative...
Guide
04/04/2017
Brexit: Groups of Companies and Tax Treaties
After Brexit, the U.K. will no longer be bound by the EU directives concerning tax matters and by the case law of the CJEU. This could have a significant impact on groups of companies that include British...
Publicaties
18/09/2015
Belastingplan 2016: beperking deel­ne­mings­vrij­stel­ling bij in­ter­na­ti­o­na­le...
Met ingang van 1 januari 2016 wordt de an­ti­mis­bruik­be­pa­ling uit de Europese Moe­der-doch­ter­richt­lijn ("MDR") in de Nederlandse ven­noot­schaps­be­las­ting ge­ïm­ple­men­teerd. Deze aanpassing moet voorkomen dat...
Publicaties
15/07/2014
China tax regulation update - June 2014
Bringing you the latest developments in Chinese tax law. Please click here to download the table highlighting the developments
Publicaties
28/12/2010
China Imposes Additional Tax on Foreign Enterprise, Invested Enterprises...
On 4 November 2010, the PRC State Administration of Taxation and the Ministry of Finance jointly issued the Tax Circular Caishui [2010] No. 103 to levy City Maintenance and Construction Tax ("CMCT") and...
Publicaties
09/12/2009
Aftrekbeperking voor overname holdings en buitenlandse filiaalverliezen
Tijdens de parlementaire behandeling in de Tweede Kamer van het belastingpakket 2010 heeft staatssecretaris van Financiën, Jan Kees de Jager, toegezegd in een brief de stand van zaken van mogelijke maatregelen...
Publicaties
08/12/2009
Limitations in deductions for acquisition holdings and foreign branches
During discussions in Dutch Parliament concerning the tax measures for 2010, the Secretary of Finance, mr. J.C. de Jager, has indicated to express his position with respect to possible changes in the...
Publicaties