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EU & International Developments / All

9 July 2019

EU Anti-Tax Avoidance Directive: Impact of Interest Limitations on the Asset Management Industry

The EU Anti-Tax Avoidance Directive (ATAD) obliges all European Union (EU) Member States to introduce a number of base erosion

1 July 2019

The VAT ‘Quick Fixes’ for intra-EU trade – are you ready for 2020?

A number of European Union (EU) wide changes to the Value Added Tax (VAT) rules applying to business-to-business (B2B) intra-EU

1 July 2019

Changes to UK Capital Allowances Regime – a boost for investment?

Mat Scott and Andrew Reid, KPMG Belfast, take a look at a series of changes to the United Kingdom (UK)

26 June 2019

U.S. Senate Finance letter concerning France’s proposed digital services tax

The U.S. Senate Finance Committee issued a release on 24 June 2019 reporting that Chairman Chuck Grassley (R-IA) and ranking member Ron

30 May 2019

Ireland – Memorandum of Understanding Codifies Matters Regarding Common Travel Area

The governments of the Republic of Ireland and the United Kingdom of Great Britain and Northern Ireland (the UK) agreed

27 May 2019

Where will the future of tax lead us?

Where will the future of tax lead us? Digitalisation is often coupled with terms like ‘disruption’ and ‘revolution’. Real digitisation

21 May 2019

UK: Details about proposed digital services tax

HM Treasury proposes to place a 2% tax on revenues derived from British users’ creation of value for digital services

13 May 2019

Transfer Pricing: The future of governance for lessors

Neil Casey, Director Transfer Pricing, KPMG Ireland, discusses the latest OECD developments and the future of governance for lessors. The

15 April 2019

Non-UK investors face extended scope of UK capital gains tax on disposals of UK property

Non Resident Capital Gains Tax (NRCGT) has been in effect in the United Kingdom (UK) from 6 April 2015 applying

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