HMRC will introduce Penalties For Real Time PAYE Errors from October 2014

11 September, 2014

HMRC will introduce penalties for late real-time pay-as-you-earn (PAYE) returns from October, 2014. Companies employing 50 or more people will face penalties from October 6, 2014 and the companies with fewer than 50 employees will be subject to the

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Netherlands: Bill amending interest rates for late payment of taxes submitted

06 October, 2013

The Netherlands government submitted Bill 33 755 No. 3 on 17 September 2013, amending the interest rates related to the late payment of taxes to the Lower House of parliament. Under the current regime, the interest rate for the late payment of all

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Greece: New tax crime sheet

19 September, 2013

A new tax crime sheet was introduced on 12th September 2013, aimed at streamlining fines enforced by tax agencies. For non-issuance of tax papers like invoices, retail receipts, etc in respect of purchases or services rendered of up to €5,000,

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Denmark: New Anti-Avoidance rule approved by parliament

03 January, 2013

The Danish Ministry of Taxation approved the Bill on 14 December 2012 relating anti-avoidance rules about withholding tax on dividends. The key points of the Bill are summarized below: Under the Danish holding company rule dividends (resident to

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