SkatteMail 2016, uge 22

Asia-Pacific Tax Bulletin (APTB)

Asia-Pacific Tax Bulletin: 2 - 2016

I denne udgave:

• Important International Tax Developments - Foreign Capital Gains Withholding Tax, and Anti-Google, Netflix and Amazon Taxes
• The New Asian Tigers: Tax Update on the Mekong Region
• Equalization Levy Proposal in Indian Finance Bill 2016: Is It Legitimate Tax Policy or an Attempt of Treaty Dodging?
• Importance of Human Involvement for Income Characterization as Fees for Technical Services
• Minimum Alternate Tax and the Indian Tax Treaties

BDO

Skat på smartphones mv.

Næsten 500.000 danskere betaler skat af fri telefon, som formentlig er det mest udbredte personalegode. Og i næsten 36.000 husstande har både mand og kone fri telefon og nyder derfor godt af den særlige ægtefællerabat.

BDO

Gule plader eller papegøjeplader

Der bliver flere og flere varebiler på papegøjeplader. Blandt andet fordi mange tror, at de kan undgå firmabilbeskatning, når de kører i en varebil på de særlige hvid-gule plader, men det kan man sjældent.

Bech-Bruun

Højesteretsdom tilsidesætter SKAT’s fortolkning af søtransportbegrebet i sømandsbeskatningslovens § 10

Højesteret har i en dom afsagt den 27. maj 2016 tilsidesat SKATs fortolkning af søtransportbegrebet i sømandsbeskatningslovens § 10.

Bulletin for International Taxation (BIT)

Bulletin for International Taxation: 5 - 2016

I denne udgave:

• The Principle of Territoriality and Corporate Income Taxation - Part 2
• Permanent Establishments and the Offshore Oil and Gas Industry - Part 2
• Administrative Requirements for Claiming Treaty Entitlement: Problems and Solutions
• Recent Developments Regarding Holding Companies in Germany
• Advance Pricing Agreements in China
• Mind the Gap: The Role of Politics and the Impact of Cultural Differences on the OECD BEPS Project
• Report of the Proceedings of the Sixth Assembly of the International Association of Tax Judges Held on 4 and 5 September 2015
• Transfer Pricing in Brazil and Actions 8, 9, 10 and 13 of the OECD Base Erosion and Profit Shifting Initiative

Dansk Revision

Indberetning af ratepensioner og ophørende alderspensioner

Da SKAT har konstateret, at der i nogle tilfælde er indskudt mere end maksimumsbeløbet for 2015 på ratepensioner og ophørende alderspensioner, kan årsopgørelsen ikke frigives for de personer det omfatter. SKAT har derfor vedtaget en straksprocedure for behandling af disse sager via telefonisk henvendelse.

DLA Piper

Nyt fra Energi & Forsyning maj 2016

Bliv opdateret på seneste nyt inden for energi og forsyning i vores seneste nyhedsbrev.

EC Tax Review

Tax Shifts in EU-Member States: The Growing Impact of (Shifting) Recommendations by the European Commission on National Tax Policy

Authors: Bruno Peeters, University of Antwerp, Faculty of Law, Research Group Business & Law.

EC Tax Review

The Proposal for an EU Anti-avoidance Directive: Some Preliminary Thoughts

On 28 January 2016, the European Commission made public a package of measures aimed to tackle tax avoidance and abusive practices in the European internal market. The package includes a detailed proposal for a new European Union (EU) Anti-avoidance Directive addressing six main issues: deductibility of interest; exit taxation; switch-over clause; General Anti-avoidance Rule (GAAR); Controlled Foreign Corporation (CFC) rules; and hybrid mismatches. This article provides a critical analysis of the Proposal for a Directive taking into consideration some of the implications of its implementation at stake. The final aim of this work is to contribute some elements that can improve the future debate on these matters.

EC Tax Review

How Does the CJEU's Case Law on Cross-Border Loss Relief Apply to Cross-Border Mergers and Divisions?

The common system of taxation laid down in the Merger Directive does not require Member States to give cross-border loss relief further to a cross-border merger or division, and allows previously deducted permanent establishment losses to be recaptured upon a cross-border restructuring. This article analyses the CJEU’s case law in A Oy and Commission v. UK, and attempts to define under which circumstances cross-border loss relief can be claimed on the basis of primary EU law. In addition, the author examines which conclusions can be drawn from the recent CJEU judgments in Nordea Bank and Timac Agro for cross-border mergers and divisions, i.e., if the recapture rule of Article 10(1) paragraph 2 of the Merger Directive is compatible with Article 49 TFEU.

EC Tax Review

The Automatic Exchange of Tax Information and the Protection of Personal Data in the European Union: Reflections on the Latest Jurisprudential and Normative Advances

In this article, we examine from the perspective of the fundamental right to protection of personal data, the main problems derived from the generalization of the automatic exchange of tax information and, more specifically, the treatment of this issue in Directive 2011/16 EU on administrative cooperation in the tax area in its original text and after the changes incurred to date to promote the automatic exchange of information at the community level. The study is based mainly on the opinions of the European Data Protection Supervisor (EDPS) and the latest EU Court of Justice’s case law.

EC Tax Review

The Switch-Over Provision in the Proposal for an Anti-tax Avoidance Directive and Its Compatibility with the EU Treaty Freedoms

In this article, the author discusses the switch-over provision for shareholders of low-taxed entities in third countries in the proposal for an Anti-tax Avoidance Directive. She discusses some policy aspects and subsequently assesses whether the measure is in accordance with the EU Treaty Freedoms.

EC Tax Review

BEPS and Transfer Pricing but What about VAT and Customs?

Authors: Martijn Schippers, Member of the Customs Team of EY, The Netherlands.

European Taxation (ET)

European Taxation: 5 - 2016

I denne udgave:

• EU Code of Conduct - From Reviewing Individual Tax Regimes to Developing Horizontal Policy: Cracking the Code in the BEPS Era
• EU Commission Releases Draft Directive on BEPS: A Critical Analysis from a Luxembourg Perspective
• Recent Amendments to the German Tax Rules on Rollover Relief
• Implementation of the New Anti-Avoidance Provisions of the Parent-Subsidiary Directive (2011/96) into Swedish Law
• Commission
• Council
• Court of Justice
• Opinion Statement ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14), on the French Intégration Fiscale
• The New Era of EU Customs Legislation
• Changes in the Internationalization Decree Regarding PEs of Non-Resident Entities and Possible Implications on Source Taxation of “Notional Income”
• New Anti-Avoidance Provisions in Poland - A Change of Scenery

EY

Fuld omkostningsgodtgørelse til selskaber og fonde

Skatteministeriet offentliggjorde den 3. maj 2016 den nye Retssikkerhedspakke II - "Borgeren skal stå stærkere". I retssikkerhedspakken stilles der blandt andet forslag om, at der skal indføres en sagsbehandlingsgaranti for de mest almindelige klagesager fra små og mellemstore virksomheder, og så skal der igen indføres fuld omkostningsgodtgørelse for selskaber og fonde.

EY

Afgørelse om fradrag for lønudgifter ved opkøb af bankvirksomhed

Østre Landsret har den 1. juni 2016 afsagt dom i to sager om fradrag for lønudgifter ved opkøb af bankvirksomhed. I afgørelserne når Landsretten frem til, at der ikke er fradrag for sådanne udgifter, men også at dette er udtryk for en praksisændring.

Intertax

The EU Anti Tax Avoidance Package: Moving Ahead of BEPS?

Authors: Ana Paula Dourado, Professor of the University of Lisbon; Member for the EU Platform on Tax Good Governance.

Intertax

Institutional Hybrid Financial Instruments and Double Non-taxation under Domestic Rules and Tax Treaty Law: The Example of Spain

Attention has been paid to double non-taxation resulting from contractual hybrid financial instruments, which are instruments that share debt and equity features in their very design. This article focuses on a specific Institutional Hybrid Financial Instrument instead. Institutional Hybrid Financial Instruments are equity instruments that could equally lead to conflicts of qualification and double non-taxation considering certain level of legal deductibility from a tax perspective according to a tax policy decision. The analysis deals with the application of the Spanish exemption method to Brazilian Juros sobre o Capital Próprio from a domestic law and tax treaty perspective. Moreover, the implementation of linking rules and its implications regarding hybrid financial instruments are also under consideration.

Intertax

The Quest for a New Corporate Taxation Model and for an Effective Fight against International Tax Avoidance within the EU

The European Commission’s Action Plan for a Fair and Efficient Tax System within the EU, and the subsequent ‘Anti-Tax Avoidance Package’ (ATAP), set out a number of short-term initiatives aimed at achieving an optimal corporate tax system and at fighting international tax avoidance within the EU. Pending the desired introduction of the Common Consolidated Corporate Tax Base (CCCTB) as a long-term goal, these initiatives have been considered as capable of stabilizing Member States’ revenues and of allowing corporate taxation where profits are really generated. Since specific suggestions made in the academic literature – namely, the suggestions for a ‘destination-based corporation tax’, for a ‘corporation tax 2.0’ and for a ‘new common consolidated tax base’ – have the same objectives, this article critically discusses these suggestions and it analyses whether they can be considered as more consistent or as less consistent with the common objectives than the Commission’s initiatives. It also elaborates the hypothesis for a solution capable of both collecting the key input offered by these suggestions and being complementary to the CCCTB.

Intertax

BEPS Action 7: Evaluation of the Agency Permanent Establishment

The article is devoted to one of the most controversial items of the Base Erosion and Profit Shifting (BEPS)-Project – Action 7, particularly the agency Permanent Establishment (PE) of Articles 5(5) and 5(6). Marking the threshold for source-state taxing rights, the PE has been at the centre of an entrenched debate since the concept’s emergence in the nineteenth century. Thus, working on the agency PE the OECD soon found itself caught between a rock and a hard place. With strong national interest for a high threshold on the one side and the increasing need to rebalance taxing rights due to globalization and the emergence of modern business models on the other side. This conflict shaped the consolations process and final output of Action 7. Ultimately, the Final Report settled for much less than the initially pursued globally supported holistic approach. The need for a substantial reform, however, remains and becomes more pressing with the introduction of unilateral measures. Moreover, with the agency PE in the spotlight, attention will inevitably be directed to the attribution of profits, an issue neglected in the BEPS Project. The inadequacies of the current attribution rules are examined in the second part of this article and a proposal is put forward.

Intertax

Tax Considerations for the European Union's Digital Single Market Strategy

In this article, the authors analyse the EU concept of the Digital Single Market from an Indirect Tax and Direct Tax perspective. The analysis will focus on the current status quo and will discuss the recently proposed EU plans to design robust Indirect Tax and Direct Tax rules, as well as regulations for the future. The authors propose ideas and solutions that can be taken into account by the Commission and various stakeholders in an open debate to optimize the legislation for all parties involved. These ideas share the same common ground for Indirect Tax and Direct Tax. Where deemed necessary, the authors include Organisation for Economic Co-operation and Development (OECD) initiatives as well.

Intertax

Conflict of Source versus Residence-Based Taxation in India with Reference to Fees for Technical Service

Highly internationalized trade and commerce, in wake of globalization, is a contemporary reality. However, the increasing porosity of national boundaries has not changed the fact that every country has the sovereign right to tax income accruing, arising or received in it, on account of activities carried on in its territory. Yet, an important change with internationalization is that increasingly there are more than one sovereign nation entitled to claim ‘right to tax’. This sovereign right to impose tax, as is well known, can be exercised by either the country from where the income is sourced (source country) or the country where the taxpayer resides (residence country). However, in current times, where it is common for individuals or businesses to have activities connected to two or more than two countries, exercise of this ‘right to tax’ by each nation has given rise to a complex situation of individuals or business entities being faced with the problem of being subjected to the rigors of double taxation. The concept of ‘residence jurisdiction’ and ‘source jurisdiction’ are two fundamental concepts in the domain of International Taxation. While conflict between these two concepts of taxation is a problem in the international arena, interestingly in India, this preference for one over the other has been a bone of contention between legislature and judiciary of the country. While judiciary has been showing preference for ‘residence jurisdiction’, the legislature has been in favour of a regime based on the concept of ‘source jurisdiction’. This article explains the contours of this conflict as played out between the legislature and the judiciary in India. While endorsing the idea of tilt towards ‘source jurisdiction’ as a more appropriate regime for a developing country like India, this article argues that the need of the day is for taxation regime which contains adequate mixture of elements from both ‘residence jurisdiction’ and ‘source jurisdiction’.

Intertax

Financial Budget for 2016/2017: Has India Put Its BEPS Foot Forward?

This article analyses the first attempt made by the Indian government, through the Finance Budget of 2016–2017, to implement the measures proposed under the OECD / G 20 BEPS Action Plan released on 5 October 2015. It closely examines the Equalization Levy, a unilateral measure that has been taken by the Indian government to address Base Erosion and Profit Shifting (BEPS) in the digital economy, from an international tax perspective. It also analyses the constitutionality of this levy. Further, it examines issues relating to the legal protection of the confidentiality of information reported under the Country-by-Country Reporting requirements as adopted in India. The impact of other measures, including the newly introduced test of residency for companies and the rationalization of certain tax rates through the Finance Budget of 2016–2017, have also been examined in light of the objectives of the BEPS Action Plan.

Intertax

Recent Developments in the Dutch Loss Carry Over Restrictions for Holding and Intercompany Financing Entities

Based on Dutch tax law, losses resulting from holding and financing activities are ring-fenced in such a way that these losses can only be offset against profits derived from similar activities. Recently, two developments took place with regard to those rules. First, the Dutch tax law was changed in reaction on a verdict of the Dutch Supreme Court. Second, the European Court of Justice (ECJ) ruled a verdict that could have an impact on the rules. In this article, the authors describe those developments and they discuss the current scope of the relevant Dutch legislation.

Intertax

Transfer Pricing: An Overview of the Italian Supreme Court's Recent Rulings

Rulings on transfer pricing matters issued in the last few years by Italian Courts covered various themes. Among these, the Tax Authorities frequently challenged the selection and application of transfer pricing methods, comparability analyses developed by taxpayers supporting intercompany policies, the analysis of special transactions such as intercompany loans and services as well as transactions related to intangibles. The lack of a frame of reference, on the one hand, and the (perceived) uncertainty of the subject, on the other hand, engendered difficulties as to the crafting of a uniform jurisprudential orientation, leading Judges oftentimes to settle disputes through a line of reasoning, not always consistent with the Organisation for Economic Co-operation and Development (OECD’s) arm’s length principle.

PwC

Ny forlænget frist for allokering af acontoskat ved etablering af ny sambeskatning

Folketinget har den 12. maj 2016 vedtaget et lovforslag, der bl.a. forlænger fristen for at anmode om omkontering af acontoskatter ved ny koncernetablering. Ligeledes forlænges fristen for den indberetning, som virksomhederne skal foretage for at kunne tage fradrag for kontant betalte udgifter til køb af varer mv. 

PwC

Dom fra Vestre Landsret kan have stor betydning for fradrag for udenlandske kildeskatter

Vestre Landsret har den 1. april 2016 afsagt en principiel dom om ligningslovens § 33 F, som kan have stor betydning for, hvor stort et fradrag man fremover kan tage for udenlandske kildeskatter på fx renter og royalties.

Ret&Råd Advokater

Kan jeg fratrække tab på et lån til en tidligere samlever?

Ja, det har du kunnet lige siden januar 2010 ifølge kursgevinstlovens § 14. Tab på lån til samlevere, søskende, andre ”ikke-nære” familiemedlemmer og venner kan fradrages. Men..

Spm. 39

Spm. om kommentar til henvendelsen af 26/5-16 fra Nordea Invest, til skatteministeren

Spm. 40

Spm. om kommentar til henvendelsen af 30/5-16 fra Jyske Invest Fund Management A/S, til skatteministeren

Spm. 41

Spm. om ministerens kommentar til henvendelsen af 31/5-16 fra Jyske Bank, til skatteministeren

Spm. 36

Spm. om kommentar til henvendelsen af 26/5-16 fra KPMG Acor Tax, til skatteministeren

Bilag 211

Statusrapport om iværksætterselskaber

Spm. 297

Spm., om bevillingerne til SKAT i 2015 og 2016, til skatteministeren  Svar  

Spm. 401

Spm. om at beregne effekten på den strukturelle offentlige saldo m.v., til skatteministeren  Svar  

Spm. 438

Spm. om, hvordan SKAT fremover vil opgøre de offentlige restancer fordelt på henholdsvis inddrivelige og ikke-inddrivelige og i forlængelse heraf oply...  Svar  

Spm. 446

Spm. om regeringen vil arbejde for en lavere beløbsgrænse end den af kommissionen foreslåede, i forhold til hvilke selskaber der skal aflægge land-for...  Svar  

Spm. 459

Spm. om ministerens talepapir fra samrådet den 7/4-16 om udbytteskat, til skatteministeren  Svar  

Spm. 462

Spm. om skattemyndighederne i Danmark har mulighed for at kontrollere kontantbetalinger på samme måde som i Sverige, til skatteministeren  Svar  

Spm. 463

Spm. om, hvilke muligheder der i dag findes for at indhente oplysninger digitalt om virksomheders skatte- og momsindbetalinger, til skatteministeren  Svar  

Spm. 464

Spm. om, at lette byrderne for små og mellemstore virksomheder ved at indberetninger om moms, skat mm. bruges til, at der automatisk generes skattereg...  Svar  

Spm. 465

Spm. om, i hvilket omfang og hvordan SKAT kontrollerer de årsregnskaber, der indsendes fra virksomhederne, til skatteministeren  Svar  

Spm. 466

Spm. om, hvordan reglerne om virksomheders indberetning af regnskaber til myndighederne samt virksomheders revisionspligt har udviklet sig over de sen...  Svar  

Spm. 479

Spm. om, hvordan en ordning, hvor virksomhederne som et incitament til at fremme investeringer i forskning og udvikling, får et fradrag på 150 pct. af...  Svar  

Spm. 480

Spm. om at oplyse, om køb af sort arbejde reelt er straffrit, jf. ministerens oplysninger om, at der ingen straffesager har været siden § 13 blev indf...  Svar  

Spm. 481

Spm. om at redegøre for, om der er uddelt bøder m.v. til købere af sort arbejde, og om købere er blevet pålagt solidarisk hæftelse for sælgers manglen...  Svar  

Spm. 482

Spm. om at oplyse udviklingen i omfanget af timer og økonomi brugt på vejledningsindsatser målrettet forebyggelse af fejl i indberetninger over de sid...  Svar  

Spm. 483

Spm. om at give konkrete eksempler på følgende: ”Endelig består den samlede indsats af konkrete kontrolaktiviteter samt en synliggørelse heraf, bl.a. ...  Svar  

Spm. 484

Spm. om at oplyse, hvilke konkrete input indsatsen mod socialt bedrageri har givet anledning til, jf. SKATs svar på side 2 i besvarelsen, til skattemi...  Svar  

Spm. 485

Spm. om at fremsende kommissoriet/projektbeskrivelsen for projektet Fælles Myndighedsindsats, til skatteministeren  Svar  

Spm. 486

Spm. om at oplyse, hvilke oplysninger der samles og deles som følge af projektet Fælles Myndighedsindsats, til skatteministeren  Svar  

Spm. 487

Spm. om at oplyse, hvordan de 268 kontroller adskiller sig fra SKATs øvrige aktioner, hvor mange myndigheder der i gennemsnit har deltaget på aktioner...  Svar  

Spm. 488

Spm. om at oplyse antallet af domme, bøder m.v. årligt de sidste 5 år, når nu SKAT ikke opgør et samlet provenu af de digitale indberetninger, til ska...  Svar  

Spm. 489

Spm. om at oplyse, hvorfor grænsen for kontante betalinger er fastsat til 10.000 kr., og om der er væsentlige barrierer for at sænke beløbsgrænsen, ti...  Svar  

Spm. 490

Spm. om at vurdere, hvor omfattende problemet er med virksomheder, der snyder med indberetninger og indbetalinger af indeholdt A-skat, til skatteminis...  Svar  

Spm. 491

Spm. om at oplyse, om der er barrierer for at ændre i lovkravet om, at ansatte efter 30 dage skal modtage en ansættelseskontrakt, til beskæftigelsesmi...  Svar  

Spm. S 1184

Hvordan forholder ministeren sig til, at kvinder og mænd forskelsbehandles i forhold til udbetalingen af børnecheck, jf. artiklen »Kvinder med høj løn...

Spm. S 1185

Vil ministeren lade diskriminationen i forbindelse med udbetalingen af børnechecken, der rammer ikkegifte kvinder med høj løn, fortsætte, eller vil mi...