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VAT: Cross border pro rata applies to costs incurred by fixed establishment

  • News
On October 3, 2018, the Opinion issued by the Advocate General to the Court of Justice of the European Union in the Morgan Stanley & Co International...
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FS Tax Newsletter Issue 35 | October 2018

  • News
Welcome back! The summer holiday season has come to an end. We hope you had a wonderful summer and are ready to get back into the swing of things. In...
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OECD discussion draft on the transfer pricing of financial transactions

The discussion draft identifies the areas of disagreement between countries and solicits stakeholder input on these topics.
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No longer advance certainty for a standard securitization transaction intended to finance the originator

Requests for certainty have to be submitted from now on to the local tax inspector, who will monitor whether the request is for a standard...
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VAT applies to loan under hire purchase agreement

The AG at the CJEU concluded that a hire purchase transaction is a single supply of a service or a good and the whole supply should be treated as...
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KPMG Audit & Advisory ›

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