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International updates - June 2017

01 June 2017

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The latest international updates from our correspondents around the world.

Brazil: Tax authorities issue guidance on the treatment of software as a service

Canada: Broadening the de facto control test could impact cross-border transactions
Chile: Concept of beneficiary of a double tax treaty

China: First tax case decision by Chinese Supreme Court

Germany: Finance Ministry issues guidance on the use of a brand name within a multinational group

Greece: Administrative guidelines published on tax benefits of cross-border restructurings

India: Important Supreme Court decisions on tax

Indonesia: Will the amendments to the Income Tax Law simplify the rules?

Ireland: Ireland’s cooperative compliance framework

Italy: New revision of the Italian Transfer pricing provisions on arm’s length principle

Malta: Incentives for Malta’s capital markets

New Zealand: Courts consider challenge to information requests issued at request of foreign tax authority

Norway: Proposed interest limitation rules may impact inbound investments

Poland: The benefits of operating in a special economic zone

Romania: Tax Incentives for companies performing research and development activities

Russia: Bilateral APAs with Russia offer new opportunities

South Africa: SARS confirms zero dividends tax rate in Swedish-South Africa DTA

Spain: Would EU law preclude Spanish inheritance and gift tax legislation in relation to cases involving parties resident in third states?

Switzerland: The impact of currency fluctuations on the CbCR threshold

Turkey: New tax amnesty to be introduced

US Inbound: New IRS APA report shows significant decrease in APA requests






International Tax Review Profile

RT @RobinHoodTaxUK: Thanks ITR! Down to the hard work of our French family at @oxfamfrance @CoalitionPLUS and more! https://t.co/VESIeDgJZy

Jun 23 2017 10:09 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Macron has pledged to introduce a Robin Hood Tax. Quite the coup for @RobinHoodTaxUK https://t.co/R6gJGLo0xj

Jun 23 2017 09:59 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Are the oil giants really getting behind a carbon tax, or is it just PR? Answers on a recycles postcard please https://t.co/R2VNqnKDbS

Jun 22 2017 08:45 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Jonathan Riley, head of tax @GrantThorntonUK, says "Government can help further strengthen our export culture through business tax relief"

Jun 21 2017 03:26 ·  reply ·  retweet ·  favourite
International Tax Review Profile

The UK's #QueensSpeech, in which the Government sets out its policies for the next Parliament contains scant detail on taxation measures.

Jun 21 2017 03:24 ·  reply ·  retweet ·  favourite
International Correspondents