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Content Type: Publications Tagged: 'Nick Mace'

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UK Government announces radical new digital services tax

29 October 2018

Publication

In his October 2018 Budget speech, the UK Chancellor announced a radical new Digital Services Tax ("DST") on digital platforms that derive their economic value from the participation of UK users.  The DST significantly departs from the traditional...

US Tax Reform: Who comes out ahead?

21 December 2017

Publication

On December 20, 2017, Congress voted to enact the most sweeping US tax reform bill in decades. The Tax Cuts and Jobs Act will reduce business tax rates and revamp the US international tax system. While the President may not sign the Act until January 2018,...

VAT treatment of outsourced claims handling services

22 July 2016

Publication

The European Court of Justice (ECJ) has recently ruled in the case of Aspiro (C-40/15) that insurance claims handling services outsourced to third party service providers do not fall within the insurance VAT exemption. The ECJ held that the services could only...

Inversions: Tough New Rules

6 April 2016

Publication

On Monday, April 4, 2016, the Treasury and the IRS issued temporary and proposed regulations which make it harder to successfully complete an inversion transaction, and to reduce an inverted US company's taxes through the use of intercompany debt.