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Crido Taxand Flash - March 2017

31. March 2017

In this number:

  • Is VAT reverse charge mechanism on construction services an issue for developers?
  • Transfer Pricing control proceedings in 2016 - even 8000% of the norm
  • How to group transactions for transfer pricing purposes?
  • Relief for R & D - will there be general interpretation?
  • Can built-up land be at the same time undeveloped land?
  • National Tax Administration Act - new structure of the tax authorities
  • Income of a partner from a partnership constitutes business activity income
  • Revolution in VAT - not yet
  • "Compensation = no VAT"?
  • International draft directive regarding benchmark analysis