Taxation

Highlights of the South Africa – United Arab Emirates – Income Tax Treaty

By Graeme Saggers, Nolands SA

South Africa has concluded a treaty with the United Arab Emirates (UAE) which was effective from the 1st of January 2017. This treaty is largely based on the OECD Model Tax Convention; some of the defining features of the treaty are as follows.

The New UK CFC Rules – A Brief Overview

By David J Kidd, Citroen Wells

After a long period of consultation, the UK controlled foreign company (CFC) rules have been substantially overhauled. The new legislation applies for accounting periods beginning after 1st January 2013. This means that implementation at a detailed compliance level is now beginning for the first time for many UK companies. Thus a brief overview of the essential elements of the new rules may be of interest.

UK Private Company Ownership going public – threat or opportunity?

By Mark Pattimore, Heritage Corporate Services Limited

Britain is pressing ahead with plans to have a publicly-accessible, central register of the individuals who ultimately own, and control, UK companies.  Will this move to transparency increase trust in UK business as the government hopes or have investors running for cover?

§ 2 b German VAT Act: Significant adjustment effort for corporations under public law

By Brigitte Jakoby, Jakoby Dr. Baumhof Wirtschaftsprüfer Steuerberater Rechtsanwälte

The VAT taxation of public authorities has been reformed by deleting § 2 para. 3 UStG (German VAT Act) and creating the new rule § 2 b UStG. With this change, public authorities are facing a major turning point.

A Practical Guide to The Department of Treasury’s Amendment

By Peter J. Scalise, Prager Metis International LLC

The United States Research and Experimentation Tax Credit (hereinafter “RTC”) Program was added to the U.S. Internal Revenue Code (hereinafter “I.R.C.”) in 1981 to incentivize qualified research and development expenditures within the United States and its possessions (e.g., United States Virgin Islands, Puerto Rico, Guam, etc.). As a direct result of the overwhelming success of the program at the Federal-level, most states now offer a research tax incentive (e.g., credit or deduction) as well. These combined Federal and Multi-State research tax incentives exponentially help companies tax effect their actual expenditures to design and develop their next generation “best in class” products as well as their manufacturing process improvements.

Additional Signature for Goods from Germany


EU residents receiving goods from Germany will have to get used to confirming the delivery an extra time on a new form for the German minister of finance. Without this so-called confirmation of delivery for exports to the EU, VAT for the goods will remain payable in Germany for the supplier in the future.

Advance VAT rulings temporarily available?

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By Toon Hasselman, Limes International B.V.

A trial procedure for an advance VAT ruling for cross-border transactions has been set up between 13 EU countries (Belgium, Cyprus, Estonia, France, Hungary, Latvia Lithuania, Malta, The Netherlands, Portugal, Slovenia, Spain and the United Kingdom) until 31 December 2013. This ruling should be of special interest to companies that engage in complex transactions, where conflicting interpretations between the tax authorities of the EU countries concerned may cause problems, especially in regards to double taxation. The ruling request should be made in the participating EU country where the company is registered for VAT purposes.

After FATCA comes GATCA

By Rodolfo Sánchez-Arellano, New Corporate Approach, S.C.

In February of this year, the OECD released the Standard for Automatic Exchange of Financial Account Information, which is starting to be known as GATCA as its goals are similar to the FATCA legislation which was recently implemented in the USA. The OECD recently announced that 47 countries declared an automatic exchange of information between their jurisdictions on 6 May 2014.

Amendment to the Slovak VAT Act has introduced joint liability for Slovak VAT

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By Marián Augustín, AT Partners, k.s.

The latest amendment to the Slovak VAT Act has introduced customer liability for VAT charged on goods or services supplied in Slovakia, if the supplier has not paid (or has become unable to pay) the VAT when the customer knew or should have known that the VAT could not be paid to the tax authority.

Amendments to thin capitalisation legislation

By Graeme Saggers, Nolands SA

Section 31 of the Income Tax Act, which addresses transfer pricing in South Africa, was recently amended and has been in effect as of March 2014. Prior to that, the law included a 3:1 ratio of loan-to-equity safe harbour provision, which meant that the interest incurred by a South African company on the portion of a loan that exceeded three times the value of equity would be deemed to be excessive.

Amnesty announced for South Africans with undisclosed offshore assets

By Graeme Saggers, Nolands SA

Strictly speaking, what has been announced is not an amnesty but a “Special Voluntary Disclosure Programme (SVDP)”. However, it will operate in a similar manner to an amnesty, representing an opportunity for taxpayers to declare previously undeclared offshore income and benefit from reduced penalties and protection from criminal prosecution.

online marketer

Amnesty: US Multistate Tax Commission Offers Remote Sellers an Opportunity

By Pablo Garciga, Funaro & Co. PC

Owning property in a state generally establishes tax nexus. This is true even if a Treaty between the US and a foreign country creates the legal fiction that the limited activities of the foreign vendor are not deemed to create a Permanent Establishment in the US for federal income tax purposes. Since the number of online vendors have increased, the situation often arises whereby an outof- state vendor owns inventory held by an online marketer (e.g. Amazon) at the marketer’s warehouse. This situation has the potential of creating nexus for the out-of-state vendor in many states.

Austria: VAT on real estate

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By Carina Langegger & Manfred Leitinger, Prodinger & Partner

Following the amendments made to the Austrian VAT Act in 2012, changes occurred for the worse with regards to VAT on rentals and to the input VAT adjustment period, in cases of change of property use.

Belgium: new and simplified rules for VAT “self-billing”

By Filip Camps, Acco

As from January 1, 2013, a new Belgian law entered into force[1] that changed the Belgian VAT-code. In particular, it regulates the new measures regarding the invoicing rules and changing the applicable rules in relation to self-billing. The VAT authorities consequently issued an official announcement in 2013 on the subject to the simplified self-billing rules in which the amended measures were explained.[2]

Budget 2018 dodges on amalgamation path of tax avoidance

By CA Anjali Kukreja, RN Marwah & Co LLP Chartered Accountants

Tax law before Budget 2018 amendment: Provisions of section 115-O of the Income Tax Act, 1961(„Act‟) provide for application of Dividend Distribution Tax („DDT‟) @ 15% (plus applicable surcharge and cess) on the amount of dividend (declared distributed or paid by a domestic company). Further, provisions of section 115-Q provide that the expression dividend for the purpose of section 115-O would include deemed dividend under section 2(22)[sub-clauses (a),(b),(c) and (d)] of the Act.

Challenges in transfer pricing (TP) documentation

By Ashish Bairagra,M. L. Bhuwania & Co.

While TP regulations evolve around the world, it is extremely difficult for companies to judge the expectations of the tax authorities with respect to TP documentation. The need to defend the arm’s length price of transactions in the TP documentation has increased due to the intense global spotlight on what is now called “Base Erosion and Profit Shifting” (BEPS).

Changes in corporate taxation in Switzerland

By Marc Nideröst, Treuhand- und Revisionsgesellschaft Mattig-Suter & Partner

Switzerland is one of the most attractive locations for domiciles in Europe. The effective corporate tax rate varies between 11.6% of pre-tax profits in Wollerau, Canton of Schwyz (often seen as one of the most favourable tax municipalities in Switzerland), to 24.1% of pre-tax profits in the City of Geneva. The average corporate tax rate is at 17.92% of pre-tax profits (base 2014).

Changes to Polish income taxes in 2016

By Artur Plutowski, EFS Group Sp. z o.o.

Transfer pricing

In summary, the revision of reporting obligations under the BEPS results in the following changes to transfer pricing:

  • Local file: an entity of a multinational group (annual revenue or costs above EUR 20 million) will be required to provide: a master file report containing standardised information relevant to all group members and (ii) a local file specifically related to transactions carried out by said entity.

Changes to the Taxation of US Corporations under the Tax Cuts and Jobs Act

By Howard Bakrins, Kutchins, Robbins & Diamond, Ltd. (KRD)

2018 brings in sweeping reforms to the US taxation of corporations. Among the many changes are lower corporate tax rates and changes to some corporate deductions, as well as changes to the taxation of foreign subsidiaries of US corporations.

Changing tax conditions for foreign investors in Mexico

By Sergio Guerrero Rosas, Guerrero y Santana, S.C.

In order to make its tax terms more attractive to foreign investors, Mexico has altered its adjustment mechanism (similar to the windfall profits tax in other countries) for oil exploration bidders, which will occur should oil prices rise beyond certain levels or if hydrocarbon discoveries turn out to be greater than anticipated. As a result,
a pre-tax profit margin of 20% (up from 15%) has been set before that adjustment mechanism kicks in.

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GGI data protection policy

This privacy policy describes the collection and use of your personal data made by GGI Geneva Group International AG Zürich as data controller, a joint-stock company incorporated under Swiss law with Swiss company registration number CH-170.3.020.433-0 whose registered offices at Schaffhauserstrasse 550, 8052 Zurich, Switzerland (hereinafter referred to as "GGI"). GGI’s data protection manager is Mr. Marco IZZO, who can be contacted by email at the following address: izzo@ggi.com.

A. Which data does GGI collect?

In the context of your organisation’s membership in GGI (or potential membership) or collaboration or your participation to a GGI event, GGI may collect the following information about you: name, gender, title, date of birth, position, email address, phone number, key competences, practice area, special interests, CV, picture, social media pages (such as your LinkedIn profile), memberships, languages spoken, private, political and business positions, insurances, signature, address, travel arrangement details, accommodation preferences, credit card details, identity card or passport copy, visa information, participation in meetings, participation in optional activities, information about transactions and deals concluded.

GGI may also collect data about your (minor) children when they accompany you to events organised by GGI. In that case, GGI may collect their names, photo, accommodation dates, travel arrangement details, participation in optional activities and their identity card or visa when it is necessary.

This information may qualify as personal data under the applicable legislation (including the General Data Protection Regulation (GDPR) n° 2016/679).

GGI may also collect “special categories” of personal data, such as health condition, allergies and dietary preferences.
The collected personal data are considered useful or even necessary for GGI to provide its services to its members and events’ participants. Some data are mandatory (such as name, e-mail address, picture, address, accommodation dates, participation in meetings, participation in optional activities, your company name: without these data, you will not be able to benefit from GGI’s services. Other data is optional and will allow GGI to provide a better service.

B. Use of personal data

1. Purposes of the processing and legal bases for processing

GGI processes the above-mentioned information for the following purposes:
- Compiling and using general or specific mailing lists for sending newsletters, announcements (e.g. new members) and information emails (e.g. related to a particular conference)
- Listing in the GGI global directory publicly accessible online at www.ggi.com
- Organising and executing GGI activities (e.g. contacting members for participating in GGI projects such as writing articles for the newsletter or publications on social media, matchmaking and networking, organising social events, invoicing)
- Analysis of the activities and the functioning of the GGI organisations (e.g. post-event analysis based on the attendance of the delegates of the various sessions)
- Business development activities related to candidates for GGI membership, potential partnerships and/or collaborations
- Announcements on new members on social media and sharing of members’ articles on social media
- Inclusion in the GGI’s website internal area downloadable Excel files (including the contact details)
- Publication of tombstones related to members’ transactions

Where possible GGI requests your consent for the processing of your personal data. GGI will also ask for your specific consent when it processes sensitive data (e.g. dietary requirements). However, it is not always possible to process your personal data on the basis of your consent. GGI will process your personal data where you act as the contact person or representative of your organisation, for the performance of the contract that GGI has with your organisation (e.g. organisations of meetings, networking or conferences); such processing will serve the legitimate interest of GGI, your organisation and third parties involved. GGI also has a legitimate interest in processing the personal data of representatives or contact persons of prospects on the basis of its legitimate interests, i.e. for promoting GGI’s activities and membership. Similarly, prospects have a legitimate interest in being informed about GGI opportunities. Such processing has a limited impact on your rights and freedoms (as a representatives of your organisation), considering the non-sensitive nature of the data and the limited data processing involved.
Concerning the processing of special categories of data, you have given your explicit consent for such processing.

2. Recipients of personal data

GGI may share your personal data with other GGI members (e.g. for referrals or recommendations or in the context of Practice Group activities).

GGI may share your data with processors and GGI partners, such as genevents GmbH, GGI North America Services Corp., Geneva Group International (Latin America) S.A., Geneva Capital Group AG, Geneva Consulting Group AG, and GCG International AG. GGI will only transfer your data in the pursuit of purposes such as the organisation of events and conferences, networking, matchmaking or business development activities.

GGI may also share your personal data (in particular your name and contact details), when it communicates publicly on the (new) membership of organisations (e.g. for marketing purposes and for the listing in the global rankings). Recipients of your personal data will be organisations such as Association of International Law Firms Network (AILFN), European Group of International Accounting Networks (EGIAN), International Accounting Bulletin (IAB), Accountancy Magazine and Accountancy Age.

Your personal data may also be communicated to the general public when GGI sends newsletters or posts announcements via social media.

3. Transfer outside the European Economic Area

Your data will be processed outside the European Economic Area, i.e. in Switzerland, and transferred to and within the European Economic Area, the United States, Argentina and and Uruguay. These countries have been recognised as providing an adequate level of protection of personal data, by the adoption of an adequacy decision by the European Commission (see
https://ec.europa.eu/info/law/law-topic/data-protection/data-transfers-outside-eu/adequacy-protection-personal-data-non-eu-countries_en).

Your data may also be transferred to Thailand and the United Arab Emirates. Your rights as a data subject are guaranteed on the basis of the standard data protection clauses (as proposed by the European Commission).

4. Retention of your personal data

GGI will process your personal data as long as your data are useful for the listed purposes. In principle, it will store and use your data as long as your organisation is a member or a prospect of GGI and you remain a representative for your organisation. Where the processing is based on consent, GGI will stop processing your data when you withdraw your consent.

5. Your rights as data subjects

In addition to the information contained in this data protection policy, you have the right to access the personal data which GGI processes regarding you. Should the personal data that GGI has regarding you be incorrect or incomplete, you are entitled to have the data rectified.

You have the right to request from GGI the erasure of your personal data, when they are no longer necessary for the listed purposes, when you withdraw your consent or when you object to the processing (if GGI or third parties have no overriding legitimate grounds for the processing), when GGI has unlawfully processed the personal data or when GGI is subject to a legal obligation to erase the data. GGI will honour your request, unless it is subject to a legal obligation requiring it to process your personal data, the processing is done for reasons of public interest (public health), for archiving or statistical purposes and for the establishment, exercise or defence of legal claims.

You are entitled to request the restriction of processing (temporarily) if the accuracy of the personal data is contested, the processing is unlawful and you prefer the restriction of the processing to the erasure of your data, if GGI no longer needs your data except for the establishment, exercise or defence of legal claims or while it is being verified whether your legitimate interests override GGI’s.

You have the right to object to the processing, when the processing is based on GGI’s or third party’s legitimate interests, on the basis of your particular situation. You also have the right to object when your data are processed for direct marketing purposes by clicking the “unsubscribe” link in the newsletters that you receive.

You are entitled to receive the data concerning you in a structured, machine-readable format that is commonly used and you have the right to have the data transmitted to a controller of your choice (data portability).

You can exercise these rights by sending an e-mail to the data protection manager, Mr. Marco IZZO at izzo@ggi.com.
Should you have a complaint concerning the processing of your personal data, you have the right to lodge a complaint with the competent national supervisory authority.

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GGI has implemented accepted standards of technical measures and security policies that are aimed at protecting the personal data it has under its control from:

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All GGI personnel are required to keep personal information confidential and only authorised persons have access to such information. Please note that the Website contains links to other sites (including sites maintained by Partners) which are not governed by this privacy statement.

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Additional general conditions governing the Privacy Statement

The rejection of any liability and/or responsibility regarding the Website and its content and other terms and/or conditions contained in this Privacy Statement are also applicable to all companies associated or affiliated with GGI, particularly GGI member firms (Partners).

GGI reserves the right to change all and/or any of the regulations mentioned above at any time without any prior announcement. Unless explicitly indicated otherwise, the new regulations shall immediately apply to all information, indications etc. featured on the GGI Website. By continuing to use the GGI Website, you accept all changes of such regulations.

The invalidity or unenforceability in any jurisdiction of any of these terms shall not affect the validity or enforceability of any other of these terms. If any term is held to be invalid or unenforceable it shall be deemed to be amended to the minimum extent required to render such term valid or enforceable, such amendment to be determined by GGI.

The Privacy Statement indicated above shall be governed by and are construed in accordance with Swiss substantive laws (excluding the rules of the conflict of laws) and the courts of Zurich, Switzerland shall have exclusive jurisdiction in any possible dispute.


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