Mazars Tax View - March 2021

In another article, we would like to inform you of the approaching deadline for submitting a request for VAT paid in 2020 in Great Britain to be returned. While in the last issue of our newsletter we informed you about the changes in the deadlines for legal entities ensuing from the amendment to the tax code, in this issue we tell you how the deadlines changed for the submission of personal income tax returns.

We are also bringing you information about how the negotiations are proceeding concerning the taxation of the digital economy on the global level, what changes arose from January for the excise tax and about the new OECD instruction that concerns the application of the arm’s length principle (i.e., the application of transfer pricing between related entities) in tax periods that are or will be affected by the ongoing Covid-19 pandemic.