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1
Preparing Your Private Sector Business For Changes To Off-Payroll Working
IR35 is a piece of tax legislation introduced in 2000 to try and prevent individuals engaged as consultants via an intermediary.
UK
17 Jun 2019
2
Canada's Split Personality On Art: Donations vs. Export
The Heffel Gallery Limited v. Canada (Attorney General), 2018 FC 605 decision (Heffel), rendered by the Federal Court in June 2018 was a historical art law decision that divided the art community
Canada
6 Jun 2019
3
Update – Employer NICs On Termination Awards
On 25 April 2019, the National Insurance Contributions Bill was introduced to Parliament. The Bill deals with the national insurance contributions (NICs)
UK
30 May 2019
4
EU Court Decides On Abuse In Danish Dividend Tax Cases
On February 26, 2019, the Court of Justice of the European Union (CJEU) decided on two cases (C-116/16 and C-117/16) referred by the Danish Courts.
European Union
29 May 2019
5
Selective Tax Law In Oman
On Wednesday 13 March 2019, His Majesty Sultan Qaboos issued Sultani Decree (no. 23/2019) promulgating the Selective Tax Law (Selective Tax Law).
Oman
21 May 2019
6
Readjustment Of The Tax Unit
On March 7, 2019, Administrative Ruling No. SNAT/2019/00046 issued by the Integrated National Service of Customs and Tax Administration (SENIAT)
United States
21 May 2019
7
Denver-Based Court Of Appeals Issues Two Important Cannabis Rulings
In the last few week, the Denver-based United States Court of Appeals has issued two decisions important to Colorado's burgeoning cannabis industry.
United States
21 May 2019
8
IRS And Treasury Issue Proposed Regulations Allowing 50 Percent GILTI Deduction To Individuals Who Make A Section 962 Election
The Treasury Department and IRS invite taxpayers to submit comments on the proposed regulations on or before May 6, 2019.
United States
21 May 2019
9
Dentons' Tax Practice Recognized As Best In Russia By Chambers Europe
Dentons' Tax practice has been ranked Band 1 in Tax in Russia by Chambers Europe 2019, once again joining the leaders in this annual international ranking.
Russian Federation
21 May 2019
10
New Tax Reform Comes Into Force In Nicaragua
Law No. 987, Law of Reform and Additions to the Law No. 822 the Tax Concertation Law, came into force with its publication in a special edition of The Gazette, Official Newspaper of Nicaragua ...
Nicaragua
21 May 2019
11
Singapore Budget 2019: Tax Developments
The NOR scheme will lapse after YA 2020.
Singapore
20 May 2019
12
Global Tax Guide To Doing Business In... 2019
Globalization has diminished the barriers encountered by multinational businesses.
United States
15 May 2019
13
Professional Sports Teams "Safe" Harbored In Trading Players And Draft Picks
The Internal Revenue Service (IRS) issued Revenue Procedure 2019-18 (Revenue Procedure).
United States
14 May 2019
14
Administrative Ordinance No. SNAT/2019/00048: Calendar For The Declaration And Payment Of The Value Added Tax Of Special Taxpayers That Carry Out Mining, Hydrocarbon And Related Activities
On April 9, 2019, in the Official Gazette No. 41,613, the Administrative Ordinance No. SNAT/2019/00048 (the Ordinance) issued by the National Integrated Customs and Tax Administration Service
United States
14 May 2019
15
New Guidance Clarifies Aspects Of The Opportunity Zone Program
The Treasury Department and the Internal Revenue Service (IRS) have provided additional guidance to taxpayers regarding various aspects of the Opportunity Zone program1,
United States
9 May 2019
16
Sine Die In Maryland: Policy, Political Highlights From This Year's Legislative Session
The following deep dive comes by way of Dentons 50 partner firm Mannis Canning & Associates.
United States
9 May 2019
17
Canada Federal Budget 2019
In the wake of the release of the much-anticipated 2019 Federal Budget, members of Dentons' Tax group, together ...
Canada
23 Apr 2019
18
JOLCOs – Japanese Government Considers Limiting Tax Benefits To Japanese Equity Where Lessor Pays Interest To Non-Japanese Lenders
In recent years, the traditionally limited pool of lenders into JOLCOs has widened, from consisting mainly of Japanese banks and the Tokyo branches of non-Japanese banks, to include overseas lenders from...
UK
17 Apr 2019
19
Priority In Insolvency – Heavy Lies The Crown (Preference)?
Delivering on the announcement in the Autumn Budget, HMRC issued its consultation "Protecting your taxes in insolvency" on 26 February 2019.
UK
17 Apr 2019
20
New VAT Rules For e-Commerce And Services
The common VAT system plays a fundamental role in the Digital Single Market.
Italy
10 Apr 2019
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