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SkatteMail 2016, uge 15

Kære Læser

Denne uges SkatteMail indeholder en række publikationer om skatteforhold i udlandet, men også en række nyhedsartikler om aktuelle danske skatteemner.

God læselyst

Flemming L. Bach

Indhold

Artikler og interessante links
Skattemæssige forhold ved salg af fast ejendom - 2016
Skattefri godtgørelse til ulønnede bestyrelsesmedlemmer m.fl. forhøjes
Bulletin for International Taxation: 3 - 2016
Bulletin for International Taxation: 4 - 2016
Bulletin for International Taxation: 4/5 - 2014
Bulletin for International Taxation: 4/5 - 2015
Bulletin for International Taxation: 6/7 - 2015
Derivatives & Financial Instruments: 1 - 2016
European Taxation: 4 - 2016
European Taxation: 2/3 - 2011
European Taxation: 2/3 - 2016
European Taxation: 4 - 2016
Lovforslag L 187 - forslag til lov om ændring af aktieavancebeskatningsloven, kildeskatteloven og kursgevinstloven
Skattebegunstigede medarbejderaktier
Pas på med selvfinansiering ved skattefri aktieombytning
Grundskyld - ingen stigning i 2016
Intet tabsfradrag, når "leverandøren" går konkurs
Pas på skatten ved ekspropriation
Faldgruber når du lejer bolig ud til dine børn
World Tax Journal: 1 - 2016
Notat om beretning om SKATs kontrolindsats over for små og mellemstore virksomheder

Nyt fra EU-Domstolen
3 nye sager

Nyt fra EU

Nyt fra Folketinget
Nye dokumenter vedrørende lovforslag
Nye dokumenter vedrørende almindelig del

SELECT * FROM Appeller WHERE(([SkatteraadChanged] >= '20160411' AND [SkatteraadChanged] <= '20160417') OR ([LSRChanged] >= '20160411' AND [LSRChanged] <= '20160417') OR ([ByretChanged] >= '20160411' AND [ByretChanged] <= '20160417') OR ([LandsretChanged] >= '20160411' AND [LandsretChanged] <= '20160417') OR ([HojesteretChanged] >= '20160411' AND [HojesteretChanged] <= '20160417')) ORDER BY AppelId DESC

Angivelsesfrister den kommende uge

Dato	Angivelse	Periode
20-04-2016	One stop moms i 2016	1. kvartal 2016

Indholdsfortegnelse

Artikler og interessante links

Beierholm

Skattemæssige forhold ved salg af fast ejendom - 2016

Salg af en ejendom giver anledning til en lang række overvejelser og problemstillinger.

Beierholm

Skattefri godtgørelse til ulønnede bestyrelsesmedlemmer m.fl. forhøjes

Skatterådet har forhøjet enkelte af satserne for udbetaling af skattefrie godtgørelser til ulønnede bestyrelsesmedlemmer, hjælpere og idrætsdommere.

Bulletin for International Taxation (BIT)

Bulletin for International Taxation: 3 - 2016

I denne udgave:

Cross-Border Tax Arbitrage, the Parent-Subsidiary Directive (2011/96) and Double Tax Treaty Law
A Change of Paradigm in International Tax Law: Article 7 of Tax Treaties and the Need To Resolve the Source versus Residence Dichotomy
Pre-Trial Proceedings and Expert Evidence in Tax Litigation
Japan’s Supreme Court Classifies a US Delaware Limited Partnership as a Corporation
The OECD Base Erosion and Profit Shifting Initiative in an Australian Context - The Current State of Play
Jurisdictional Taxing Rights of Sovereign Wealth Funds
The Development Aspects of Special Tax Zones
Is Tax Avoidance the Same Thing under the OECD Base Erosion and Profit Shifting Action Plan, National Tax Law and EU Law?
Dutch CV-BV Structures: Starbucks-Style Tax Planning and State Aid Rules
Taxation of Multinational Enterprises in a Global Market: Moving to Corporate Tax 2.0?
Navigating Uncertain Waters: A Critical Review of Withholding Tax Law and Practice in Trinidad and Tobago

Bulletin for International Taxation (BIT)

Bulletin for International Taxation: 4 - 2016

I denne udgave:

The Principle of Territoriality and Corporate Income Taxation - Part 1
Pension from World Bank Staff Retirement Plan Tax Exempt in United Kingdom under the United Kingdom-United States Income Tax Treaty (2001)
Permanent Establishments and the Offshore Oil and Gas Industry - Part 1
South African Supreme Court of Appeal Confirms Application of Protocol to a Tax Treaty to Period before Signature Date
Minimum Threshold for Entertainers and Sportspersons in Article 17 of the OECD Model
Mutual Agreement Procedure Arbitration in Developing Countries - The ASEAN Experience
Taxation of Foreign Multinational Enterprises Conducting Business in and with Saudi Arabia
The BEPS Package: Promise Kept

Bulletin for International Taxation (BIT)

Bulletin for International Taxation: 4/5 - 2014

I denne udgave:

From 20th Century Atlantic-Centric History to the 21st Century Pacific World?
Namaste and Welcome to Mumbai
Cross-Border Outsourcing - Issues, Strategies and Solutions
Qualification of Taxable Entities and Treaty Protection
Situs of Intangible Assets: Marketing versus Trade Intangibles
Litigation Strategies, Options and Solutions
Recent Important Indian Tax Cases
Taxation of Services and Cross-Border Withholding Issues
Case Studies on Construction Permanent Establishments and Related Taxation Issues
Case Studies on Cross-Border Income from Employment
Characterization of Software Transactions for Tax Treaty Purposes - The Infrasoft (2013) Case
30 Years of Direct Tax Litigation before the Court of Justice of the European Union: An Empirical Survey
Must a Dual Resident Subsidiary Be Included in a Fiscal Unity on the Basis of Primary EU Law? The Example of Germany and Comparative Analysis of the EU and EEA Member States
The Brazilian CFC Regime: Recent Developments
Tax Administration in the East African Community

Bulletin for International Taxation (BIT)

Bulletin for International Taxation: 4/5 - 2015

I denne udgave:

President's Welcome
Switzerland in a Post-BEPS World
Potential Effects of the OECD Base Erosion and Profit Shifting Initiative on Swiss Transfer Pricing Rules and Swiss Companies
Swiss Tax Treaty Policy
Transparency and Exchange of Information with Switzerland - The Possibilities and Overview of the Legal Framework
Private Tax Rulings in Switzerland
The Taxation of Philanthropy in Switzerland: Current Status and Suggestions for Improvement
Trusts and Taxation in Switzerland
Practical Protection of the Fundamental Rights of Taxpayers
The Taxation of High-Net-Worth Individuals in Switzerland
Tax Incentives for Research and Development
Relocation of a Company’s Business to Switzerland
Tax Considerations for M&A Transactions and Restructurings in Switzerland
Neutrality and Territoriality - Competing or Converging Concepts in European Tax Law?
Neutrality and Territoriality: Competing or Converging Concepts in EU Tax Law? - Comment
Public Discussion Draft on Interest Deductions Proposes Worldwide Interest Allocation Rules

Bulletin for International Taxation (BIT)

Bulletin for International Taxation: 6/7 - 2015

I denne udgave:

The Road Home? Finalizing and Implementing the BEPS Agenda
Permanent Establishments and Action 1 on the Digital Economy of the OECD Base Erosion and Profit Shifting Initiative - The Nexus Criterion Redefined?
Interest Deductions and Multinational Enterprises: Goldilocks and the Brave New World
Some Thoughts on the OECD’s Recommendations on Hybrid Mismatches
Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting Initiative: Interest and Base-Eroding Payments - Insights from the Canadian Experience
China and Base Erosion and Profit Shifting: From a Norm-Taker to a Norm-Shaker
Labour Rents, Arm’s Length Transfer Pricing, and Intangibles: Still Searching for a Solution to the BEPS
Developing Countries’ Reactions to the G20/OECD Action Plan on Base Erosion and Profit Shifting
Base Erosion and Profit Shifting: An Indian Perspective
Improving Treaty Dispute Resolution - An Australian Perspective
Abuse and Economic Substance in a Digital BEPS World
The Politics of BEPS - Apple’s International Tax Structure and the US Attitude towards BEPS
Maltese Laws Held To Be Special Regime under Malta-Netherlands Income and Capital Tax Treaty (1977)
Report of the Proceedings of the Fifth Assembly of the International Association of Tax Judges (23-24 October 2014)
Recent Developments Regarding German International Tax Law

Derivatives & Financial Instruments (DFI)

Derivatives & Financial Instruments: 1 - 2016

I denne udgave:

Good Tax Governance and Transparency: A Matter of Reputation or Ethical Motivation?
Uncertain Tax Positions, Uncertain Tax Benefits and Uncertain Tax Treatments: Same, Same but Different!
The European Commission’s State Aid Clampdown: The End of “Selective” Tax Rulings?
Supervision of Tax Risk Management at Financial Institutions: Is the Tax Function in Control?
Pension Funds and Tax Management: Challenges Ahead for “Multinational Enterprises”
Managing a Bank’s Tax Function
Tax Risk Management by Development Banks
The Rights of Multinationals in the Global Transparency Framework: McCarthyism?
Taking Control of the Tax Policy Agenda
Managing Tax Risks: US Regulatory, Tax and Financial Statement Approaches
Aggressive Tax Planning and Tax Risk Management
Closing the Brazilian Tax Gap: Public Shaming, Transparency and Mandatory Disclosure as Means of Dealing with Tax Delinquencies, Tax Evasion and Tax Planning

DLA Piper

Skattebegunstigede medarbejderaktier

Regeringen fremsætter lovforslag om skattebegunstigede medarbejderaktier. Aktierne beskattes først, når de afstås, og hele avancen beskattes som aktieindkomst.

European Taxation (ET)

European Taxation: 4 - 2016

I denne udgave:

Tax Rulings: In Line with OECD Transfer Pricing Guidelines, but Contrary to EU State Aid Rules?
Current Developments in the Corporate Taxation of Free-Float Shares - Can Participation Exemption Shopping Offer a Way Out?
The New Italian Cooperative Compliance Regime
Commission
Council
Court of Justice
Corporate Income Tax Act Changes
Dispute Resolution in Cross-Border Tax Matters
French Branch of Foreign Company Must Charge Interest to Its Head Office in Consideration for Cash Advances Provided to the Latter
Recent Developments in German Tax Treaty Policy

European Taxation (ET)

European Taxation: 2/3 - 2011

I denne udgave:

Taxation of Collective Investment Funds and Availability of Treaty Benefits
Spanish Tax Measures to Promote Internationalization - Where Have the Good Times Gone?
The Deductibility of Costs Arising from Transactions with Residents of Tax Havens
Cross-Border and EU Aspects of Distressed Group Debt: The Dutch Creditor’s Viewpoint
Limitation on Benefits Clauses and EU Law
Commission
Council
Court of Justice
A Developing Relationship: Tax Authority - Taxpayer - Tax Adviser - Report from the 3rd CFE Professional Affairs Conference in Düsseldorf
A New Tax Strategy for the European Union: FTT and FAT, Realistic or a Bridge too Far?
The New Participation Exemption Regime

European Taxation (ET)

European Taxation: 2/3 - 2016

I denne udgave:

The Impact of Article 9 of the OECD Model on German Taxation
Cross-Border Rulings: Direct and Indirect Taxation
The Tax Treatment of Severance Payments Made in a Cross-Border Context - A Swiss Perspective
Will the Netherlands Threshold for Levying Taxes on PEs Be Lowered by Proposed Changes in Line with BEPS Action 7: Preventing the Artificial Avoidance of PE Status?
Commission
Council
Opinion Statement ECJ-TF 2/2015 on the Decision of the European Court of Justice in European Commission v. United Kingdom (“Final Losses”) (Case C-172/13), Concerning the “Marks & Spencer Exception”
Opinion Statement ECJ-TF 3/2015 on the Decision of the European Court of Justice in C.G. Sopora (Case C-512/13), on “Horizontal Discrimination”
Tax Shelter for Start-Ups
Countering Harmful Tax Practices: BEPS Action 5 and EU Initiatives - Past Progress, Current Status and Prospects
Cross-Border Information - The German Approach
A Summary of Information Obligations of Netherlands Taxpayers, in Particular with Regard to Information from Abroad
In Dubio Pro Tributario
- A New Old Rule under Polish Tax Law
The 2016 Revised Tax Code: A Milestone in the History of Romania’s National Tax System
Are Monetary Donations to Foreign Foundations Taxable in Spain?
Finance (No. 2) Act 2015

European Taxation (ET)

European Taxation: 4 - 2016

I denne udgave:

Tax Rulings: In Line with OECD Transfer Pricing Guidelines, but Contrary to EU State Aid Rules?
Current Developments in the Corporate Taxation of Free-Float Shares - Can Participation Exemption Shopping Offer a Way Out?
The New Italian Cooperative Compliance Regime
Commission
Council
Court of Justice
Corporate Income Tax Act Changes
Dispute Resolution in Cross-Border Tax Matters
French Branch of Foreign Company Must Charge Interest to Its Head Office in Consideration for Cash Advances Provided to the Latter
Recent Developments in German Tax Treaty Policy

Homann

Lovforslag L 187 - forslag til lov om ændring af aktieavancebeskatningsloven, kildeskatteloven og kursgevinstloven

Advokat Gitte Skoubys brev til Folketingets skatteudvalg med kommentarer til L 187 vedrørende de foreslåede ændringer i fraflytterbeskatning på aktier. Herunder ændringer i Aktieavancebeskatningsloven, Kildeskatteloven og Kursgevinstloven

Ret&Råd Advokater

Pas på med selvfinansiering ved skattefri aktieombytning

I forbindelse med et generationsskifte havde revisor rådgivet senior om en skattefri aktieombytning med en efterfølgende kapitalforhøjelse af junior i driftsselskabet. Revisor blev erstatningsansvarlig over for senior, der fik tilbagekaldt tilladelsen til den skattefri aktieombytning pga. en efterfølgende ulovlig selvfinansiering. Revisor blev dømt til at betale 5 mio. kr. i erstatning til senior. Senior blev beskattet af en aktieavance på ca. 35 mio. kr.

Ret&Råd Advokater

Grundskyld - ingen stigning i 2016

Mange boligejere vil i 2016 opleve, at de skal betale mindre end forventet i grundskyld for 2016 og derefter.

Revisorgruppen Danmark

Intet tabsfradrag, når "leverandøren" går konkurs

Ny praksis fra Skatterådet

Rigsrevisionen

Notat om beretning om SKATs kontrolindsats over for små og mellemstore virksomheder

Rigsrevisionen følger i dette notat op på beretning nr. 6/2015 om SKATs kontrolindsats over for små og mellemstore virksomheder.

Notatet er baseret på en redegørelse fra skatteministeren og handler om de initiativer, som ministeren har iværksat og vil iværksætte som følge af beretningen.

Rigsrevisionen vil fortsat følge udviklingen på følgende områder:

udviklingen i regelefterlevelsen og størrelsen på skattegabet på virksomhedsområdet. Complianceundersøgelsen for 2014 forventes offentliggjort i 2017
SKATs arbejde med at nedbryde skattegabsmålet i delmål, som i højere grad kan belyse kontrolindsatsens resultater på kortere og længere sigt
udviklingen i virksomhedernes oplevede opdagelsesrisiko, som opgøres i SKATs holdningsundersøgelser.

SEGES

Pas på skatten ved ekspropriation

Den typiske landmand er kun få gange i livet i den situation, at han vil sælge sit livsværk, og der vil som oftest være en del skattemæssige overvejelser forbundet med det at afstå landbrugsvirksomheden.

SEGES

Faldgruber når du lejer bolig ud til dine børn

Forældrekøb er en udmærket måde at hjælpe sine børn godt på vej i voksenlivet. Når du lejer bolig ud til dine børn, er der imidlertid en række skattemæssige forhold, du skal være opmærksom på.

World Tax Journal (WTJ)

World Tax Journal: 1 - 2016

I denne udgave:

Market Infrastructure Regulation and the Financial Transaction Tax
Hybrid Mismatch Arrangements - A Myth or a Problem That Still Exists?
Improving the Chinese General Anti-Avoidance Rule: A Comparative and Functional Approach
Financial Transaction Tax: An Eleven-Point Analysis of Transaction Taxes across Member States

Nyt fra EU-domstolen

Nye sager for domstolen

C-701/15 Malpensa Logistica Europa

C-39/16 Argenta Spaarbank

1) Er artikel 198, nr. 10, i WIB92 i den affattelse, der var gældende i ligningsårene 2001 og 2002, i strid med artikel 4, stk. 2, i moder-/datterselskabsdirektivet af 23. juli 1990 (Rådets direktiv 90/435/EØF) , for så vidt som den bestemmer, at renter op til et beløb, der svarer til det i medfør af artikel 202-204 i WIB92 fritagede udbytte af andele, som på tidspunktet for andelenes afhændelse ikke har været ejet i et sammenhængende tidsrum på mindst et år, ikke anses for erhvervsmæssige om...

C-72/16 Prospector Offshore Drilling m.fl.

1. Er artikel 49, 56 eller 63 TEUF til hinder for en lovgivning som Afsnit 8ZA i Corporation Tax Act 2010, som regulerer det skattefradrag for udgifter, der står til rådighed i forbindelse med indtægter, der er skattepligtige i Det Forenede Kongerige, for et selskab, som præsterer boreydelser til olieindustrien (herefter en »olieentreprenør«), fra virksomhed (herefter »det berørte erhverv«), der omfatter anvendelsen af visse former for aktiver (herefter »de relev...