RSM Global

Europe

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UNDERSTANDING EUROPE

Your passport to trade

The European Union is your passport into one of the most important free-trade zones on the planet. With 28 member states*, more than 20 million SMEs and over 500 million consumers, it offers your business a huge market of potential customers and suppliers.

RSM’s strength across the EU – combined with our global reach – means we’re ideally placed to help your business grow both in Europe and internationally.

We understand that Europe isn’t one region. Different economies are developing at different rates, and where there is risk, there is also opportunity. We can help you navigate the risks involved in the varying currencies, jurisdictions and legislation across different countries – and take full advantage of the countless opportunities on offer.

These opportunities vary from new tax structures and complex incentive schemes to lower bureaucratic hurdles for doing business in certain countries.

Mid-market organisations make up a large majority of the businesses across Europe, and are proving to be the engines for growth and the backbone of recovery. In this increasingly dynamic financial landscape, we will be your trusted adviser, understanding your priorities and helping you plot your path to future success.

France: Updated list of tax-abusive structures and schemes

13 May 2015
On 1 April 2015, the French tax authorities announced several measures aimed at improving legal certainty for individuals and businesses. To be more specific, the tax authorities published a list of practices and transactions that are deemed to be abusive:  

RSM appoints new European Regional Leader

28 April 2015
RSM, the seventh largest global network of independent audit, tax and advisory firms, has appointed Anand Selvarajan as its new European Regional Leader, replacing Robert Coles, who has held the position since June 2010.

Europe: Tax Transparency Package to combat corporate tax avoidance

15 April 2015
Currently, it is at the discretion of Member States to decide whether tax rulings might be relevant to other Member States. The Tax Transparency Package includes measures for Member States to automatically exchange information on their tax rulings.

Italy: Black lists for cost deduction and CFC regime amended

15 April 2015
On 1 April 2015, the Ministry of Economy and Finance issued a press release announcing two Ministerial Decrees amending the black list for cost deduction and the black list for the application of the Controlled Foreign Companies (CFC) regime.

Norway: Carried Interest

15 April 2015
In a recent High Court decision – the “Herkules case” – it was concluded that carried interest should be considered employment income. The decision was appealed with the Supreme Court, but highlights the risk of structuring Norwegian management of private equity funds. The case comes as a follow up of previous cases related to brokers, where internal partnership pr

Germany: New ordinance on the 'attribution of income to permanent establishments' published

15 April 2015
Under the 'Authorised OECD Approach' (AOA) the profit attributed to a permanent establishment (PE) should be in line with what the PE would have earned under arm's length conditions, i.e. as if it were a separate and independent entity, engaged in the same or similar activities, under similar circumstances.

Europe’s business leaders deliver their verdict on “Brexit”

13 April 2015
Jean M Stephens
As Europe’s largest business competition, the European Business Awards ensures it has its finger on the pulse of the issues impacting business across Europe.

Funding, finance and efficiency – three critical factors for entrepreneurial success in Europe

20 March 2015
A guest blog by Robert Coles, European Regional Leader, RSM International

Netherlands: New decrees on legal mergers, split-ups and split-offs

18 March 2015
On 6 February 2015, the Dutch State secretary of Finance published new guidance regarding the application of articles 14a (split-ups and split-offs) and 14b (legal mergers) of the Dutch Corporate Income Tax Law 1969 (CIT Act).

Belgium: Introduction of the liquidation reserve

18 March 2015
On 1 October 2014, the former Belgian government increased the withholding tax on liquidation proceeds from 10% to 25%. Under certain conditions companies were allowed to benefit from a transitional regime resulting in a 10% withholding tax rate.

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