Publications

 

Free European Tax Brief: “October 2018”

This newsletter summarises important recent tax developments of international interest taking place in Europe and in other countries within the Moore Stephens European Region. In this issue you find articles on:

  • Denmark: Denmark must allow relief for final losses of foreign PE
  • European Union: EU will require intermediaries to report ‘aggressive’ crossborder tax-planning arrangements
  • France: Social security contributions on income derived from French real estate
  • Italy: Real-time VAT invoices to be mandatory
  • United Kingdom: Foreign investors will pay tax on capital gains on disposals of UK property interests
Download the free European Tax Brief October 2018 here (PDF, 14 Pages)

 

Free European Tax Brief: “Juli 2017”

This newsletter summarises important recent tax developments of international interest taking place in Europe and in other countries within the Moore Stephens European Region. In this issue you find articles on:

  • Azerbaijan: New transfer-pricing and anti-avoidance rules.
  • France: Restrictions on Mergers Directive unlawful.
  • Germany: pre-2016 loss set-off rules on change of company ownership held to be unconstitutional.
  • Russia: new rules for claiming treaty relief.
  • United Kingdom: tax treaty passport scheme extended.
Download the free European Tax Brief Juli 2017 here (PDF, 9 Pages)

 

Free European Tax Brief: “April 2017”

Welcome to the latest issue of Moore Stephens European Tax Brief. This newsletter summarises important recent tax developments of international interest taking place in Europe and in other countries within the Moore Stephens European Region. If you would like more information on any of the items featured, or would like to discuss their implications for you or your business, please contact the person named under the item(s).

The material discussed in this newsletter is meant to provide general information only and should not be acted upon without first obtaining professional advice tailored to your particular needs. European Tax Brief is published by Moore Stephens Europe Ltd in Brussels. If you have any comments or suggestions concerning European Tax Brief, please contact the Editor, Zigurds Kronbergs, at the MSEL Office by e-mail at zigurds.kronbergs@moorestephens-europe.com or by telephone on +32 (0)2 627 1832.

Download the free European Tax Brief April 2017 here (PDF, 11 Pages)

 

Free Transfer Pricing Brief: “January 2017”

Welcome to the first edition of Transfer Pricing Brief, which we have produced in order to highlight the importance of transfer pricing in your international tax planning. As a result of the BEPS (base erosion and pro t shifting) reports issued by the Organisation for Economic Cooperation and Development (OECD) at the end of 2015, European countries have started to adapt their domestic legislation to bring it into line with the new OECD guidelines. Our aim in this publication is to give you an overview of important changes in this area in various European countries.

Download the free Transfer Pricing Brief January 2017 here (PDF, 18 Pages)

 

Free European Tax Brief: “March 2016”

This newsletter summarises important recent tax developments of international interest taking place in Europe and in other countries within the Moore Stephens European Region. In this issue you find articles on:

  • Belgium: ‘Speculation’ tax introduced.
  • European Union: Commission launches ambitious antiavoidance package.
  • Germany: Loss-transfer rules relaxed.
  • Italy: Major changes to corporate taxation.
  • United Kingdom: Budget targets relief on small businesses.
Download the free European Tax Brief March 2016 here (PDF, 22 Pages)

 

Free European Tax Brief: “October 2015”

This newsletter summarises important recent tax developments of international interest taking place in Europe and in other countries within the Moore Stephens European Region. In this issue you find articles on:

  • Belgium: Cayman tax or CFC for individuals.
  • European Union: EU publishes corporate tax action plan.
  • Germany: Tax on corporate portfolio shareholdings to change.
  • Netherlands: plans to reduce income tax and increase VAT.
  • United Kingdom: corporate tax cut again in summer Budget.
Download the free European Tax Brief October 2015 here (PDF, 16 Pages)

 

Free European Tax Brief: “May 2015”

This newsletter summarises important recent tax developments of international interest taking place in Europe and in other countries within the Moore Stephens European Region. In this issue you find articles on:

  • Belgium: Now Belgian rulings come under EU scrutiny.
  • EU: VAT borne by MOSS-registered persons to be refunded.
  • France: 15.5% social security charge on non-residents’ property income held to be unlawful.
  • Russia: Changes to tax treatment of interest announced.
Download the free European Tax Brief May 2015 here (PDF, 16 Pages)

 

Free European Tax Brief: “December 2014”

This newsletter summarises important recent tax developments of international interest taking place in Europe and in other countries within the Moore Stephens European Region. In this issue you find articles on:

  • European Union: Gibraltar tax rulings under scrutiny.
  • France: higher capital gains rate for non-residents struck down.
  • G20: G20 backs OECD BEPS initative and commits to information exchange.
  • Germany: Treatment of foreign dividends found compliant with European law.
  • Ukraine: Significant changes to corporate tax, VAT.
Download the free European Tax Brief December 2014 here (PDF, 12 Pages)

 

Free European Tax Brief: “July 2014″

This newsletter summarises important recent tax developments of international interest taking place in Europe and in other countries within the Moore Stephens European Region. In this issue you find articles on:

  • European Union: Guidelines published for January 2015 changes
  • Italy: Production tax down, passive income tax up
  • Luxemburg: Exit-tax rules revise for EU compliance
  • Netherlands: New treatment of non-resident ndividuals
  • Switzerland: Swiss agree to drop speial corporate tax régimes
Download the free European Tax Brief July 2014 here (PDF, 10 Pages)

 

Free European Tax Brief: “April 2014″

This newsletter summarises important recent tax developments of international interest taking place in Europe and in other countries within the Moore Stephens European Region. In this issue you find articles on:

  • Belgium: Government introduces corporate ‘fairness’ tax.
  • European Union: Partial- exemption calculation cannot include foreign- branch turnover.
  • Netherlands: 2014 Budget Brings Prospect of Sustainable Economic Recovery.
  • Romania: Tax changes in Romania.
  • United Kingdom: £2000 allowance for national insurance contributions.
Download the free European Tax Brief April 2014 here (PDF, 10 Pages)

 

Free European Tax Flash: “April 2014″

This newsletter summarises important recent tax developments of international interest taking place in Europe and in other countries within the Moore Stephens European Region. In this issue you find articles on:

  • OECD: BEPS discussion drafts.
  • EU agrees automatic information exchange on Savings Directive
Download the free European Tax Flash April 2014 here (PDF, 2 Pages)

 

Free European Tax Brief: “October 2013″

This newsletter summarises important recent tax developments of international interest taking place in Europe and in other countries within the Moore Stephens European Region. In this issue you find articles on:

  • Belgium: Government introduces corporate ‘fairness’ tax.
  • European Union: Partial- exemption calculation cannot include foreign- branch turnover.
  • Netherlands: 2014 Budget Brings Prospect of Sustainable Economic Recovery.
  • Romania: Tax changes in Romania.
  • United Kingdom: £2000 allowance for national insurance contributions.
Download the free European Tax Brief October 2013 here (PDF, 10 Pages)

 

Free European Tax Brief: “July 2013″

This newsletter summarises important recent tax developments of international interest taking place in Europe and in other countries within the Moore Stephens European Region. In this issue you find articles on:

  • Belgium: Further changes to the taxation of dividends and liquidation proceeds
  • EU: FTT likely to be delayed
  • Germany: Inheritance tax treatment of nonresidents probably unlawful
  • Russia: Court endorses jurisprudence on annual renewal of residence certificates
  • UK: New tax on company-owned residential property
Download the free European Tax Brief July 2013 here (PDF, 12 Pages)

 

Free European Tax Brief: “January 2013″

This newsletter summarises important recent tax developments of international interest taking place in Europe and in other countries within the Moore Stephens European Region. In this issue you find articles on:

  • European Union: Commission launches action plan against fraud and evastion
  • France: 75% tax rate struck down
  • Germany: Swiss tax agreement rejected
  • Netherlands: Court approves 150 km rule
  • Switzerland: Lump-sum tax opponenets secure tax referendum
  • UK: Mixed tax bag from Autumn Statement
Download the free European Tax Brief January 2013 here (PDF, 11 Pages)

 

Free Business Report: “Doing Business in France”

This document has been drawn up by COFFRA as a guide for managers of foreign corporations interested in developing their business activities in France. It provides a wealth of information ranging from the regulation of foreign investment to the creation and running of a business organisation in France, from an overview of current accountancy rules and labour laws to a cursory glance at portfolio investment opportunities for foreigners…  It should be emphasised, however, that the aim of this guide is merely to provide a general introduction to the business environment in France. It should not be acted upon without further, more detailed advice tailored to your particular objectives and situation.

Download the free Business Report here (PDF, 44 Pages)

 

Free European Tax Brief: “October 2012″

This newsletter summarises important recent tax developments of international interest taking place in Europe and in other countries within the Moore Stephens European Region. In this issue you find articles on:

  • Belgium: New general anti-abuse rule
  • EU: Commision proceedings against several Member States
  • France: Further Tex Changes for 2013
  • Luxembourg: Recapture of net worth tax relief on emigration unlawful
  • Netherlands: Thin capitalisation rules swept away
  • UK: FACTA agreement with United States signed
Download the free European Tax Brief October 2012 here (PDF, 12 Pages)

 

Free European Tax Brief: “July 2012″

This newsletter summarises important recent tax developments of international interest taking place in Europe and in other countries within the Moore Stephens European Region. In this issue you find articles on:

  • Denmark: Tax Losses
  • EU: Exit tax against UK
  • France: New Government’s budget
  • Norway: Exit Tax laws changed
  • Russia: Court rules about capitalisation
  • UK: Anti-Abuse rules for 2013.
Download the free European Tax Brief July 2012 here (PDF, 12 Pages)

 

Translation of the French National Accounting Code (Le Plan Comptable) into English

The French National Accounting Code is an essential tool in the day to day business with accountancy matters. Use our french-english translation to gain better insight into the structure and the functionality of this regulated instrument.

54 pages in color.
Price: 20.00 € without VAT.

You can order it online here