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Showing 351 - 360 of 688 for "Financial services" with applied filters

News & Analysis

VAT liability of online platforms

10 March 2023 by Arendt & Medernach - Luxembourg

THE CJEU CONFIRMED THE LAWFULNESS OF THE LIABILITY OF ONLINE PLATFORMS TO COLLECT VAT ON TOTAL AMOUNTS DUE ON ELECTRONIC SERVICES IN THE RECENT FENIX CASE (C-695/20, 28 FEBRUARY 2023).
News & Analysis

The Profit Test as part of Intragroup Services

06 March 2023 by Carlos Vargas Alencastre - TPC Group - Peru

The Profit Test is a requirement incorporated into Peruvian regulations through Legislative Decree No. 1312, published on December 31, 2016, and effective from January 1, 2017, establishing that, as a necessary condition for the deduction of the cost or expense generated in related company transactions, certain criteria forming part of the so-called "Profit Test" must be complied with.
News & Analysis

Marketing fees charged to Collective Investment Undertakings in Portugal

15 February 2023 by PLMJ - Portugal

The recent decision of the Court of Justice of the European Union (‘CJEU’) in case C-656/211, challenges the Stamp Tax liability applicable to marketing fees (and management fees including marketing services) paid by collective investment undertakings to management companies or financial entities (e.g., banks, credit institutions, etc.).
News & Analysis

Luxembourg Bills on Public Country-by-Country Reporting and New Luxembourg-United Kingdom Double Tax Treaty

15 February 2023 by KPMG - Luxembourg

Luxembourg Bills on Public Country-by-Country Reporting and New Luxembourg-United Kingdom Double Tax Treaty
News & Analysis

Tax Panorama of Virtual Assets in Mexico

10 February 2023 by Galicia Abogados - Federico Scheffler and Aaron Schabes

For the past 10 years, virtual assets have positioned in the spotlight of investors, regulatory agencies, and media outlets. This makes sense considering that the ecosystem of these assets is wide, highly dynamic, and very disruptive.
News & Analysis

DSM Avocats à la Cour advised the Wagner Group Luxembourg, on the sale of 85% of European Data Hub to Arcus Infrastructure Partners LLP

27 January 2023 by DSM Avocats à la Cour - Luxembourg

For over 90 years, the Wagner Group has been successfully expanding and professionalizing its services on the market to be able to offer tailor-made solutions in the IT sector, ranging from the conception, creation and operation of buildings as well as building technology and facility management to real estate development.
News & Analysis

Portuguese Budget Law for 2023: Real Estate Transfer Tax Developments

27 January 2023 by PLMJ - Portugal

The Portuguese State Budget Law for 2023 – in force since 1 January 2023 – brought a set of legal updates with significant impact on the real estate sector. With this in mind, we now highlight the new conditions for the application of the Real Estate Transfer Tax (“RETT”) exemption to the purchase of properties for resale and the new rules on the assessment of the taxable value of properties in real estate exchanges.
News & Analysis

Luxembourg 2023 Budget Law (Bill No. 8080)

27 January 2023 by KPMG - Luxembourg

On 15 December, the Parliament passed the 2023 budget law...
News & Analysis

Payment services providers VAT legal package

22 January 2023 by KPMG - Luxembourg

Payment services providers VAT legal package
News & Analysis

What the metaverse could mean for VAT professionals

22 January 2023 by KPMG - Luxembourg, Quentin Warscotte

Discover KPMG new blog series exploring the metaverse, its concepts, specific VAT concerns and more!
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