International

Last-minute planning tips

Capital gains tax implications of a property sale in South America

Minimising the UK tax liabilities on investments held abroad

What are the potential liabilities on gifts made to an Irish resident?

Are overseas gains remitted to the UK if a purchase is made in an airside shop?

E-books are subject to VAT at the standard rate, making them distinct from printed titles with their reduced rate provisions, the Court of Justice of the European Union (CJEU) has determined.

The long-running debate on books’ discrepancy of rates between digital and print went before the court as the result of the European Commission’s infraction proceedings against Luxembourg and France for applying sales tax at reduced rates to e-books of 3% and 5.5% respectively.

Capital gains issues for non-residents disposing of UK property

Potential tax liability on freelance income of a UK citizen resident in Japan

Tax of non-UK residents who carry out work here but live in Bermuda

M Macklin v CRC, Upper Tribunal

The European Commission (EC) has unveiled its agenda to combat avoidance and aggressive tax planning, with a package of measure to increase tax transparency to be announced next month.

A key objective of the agenda is to ensure that companies are taxed where their economic activities generating the profits are performed, commissioners agreed at the first orientation debate on possible actions to ensure a more transparent approach to taxation in the European Union (EU).

The European Parliament is set to set up a special parliamentary committee to look into European Union member states’ tax rulings and “other measures similar in nature or effect”, and to make recommendations for the future.

The committee was agreed upon last week in the wake of a series of investigations by the European Commission (EC) into tax rulings for multinational companies in Luxembourg, Ireland, Belgium and the Netherlands.