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International updates - May 2018

04 May 2018

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The latest international updates from our correspondents around the world.

Australia: Integrity measures impacting stapled structures, managed investment trusts and foreign investors

Canada: Tracking arrangement proposals: the foreign affiliate rules and segregated portfolio companies

Chile: Cryptocurrencies in Chile

China: Measures to liberalise financial sector and reduce VAT

Croatia: Tax relief: city of Vukovar and assisted areas

Cyprus: Cyprus updates DTAs and protocols and signs new ones

Hong Kong: China clarifies beneficial ownership requirements – how this impacts Hong Kong

India: Supreme Court: dominant purpose of investment is irrelevant in determining whether expenditure is 'in relation to’ exempt dividend income

Indonesia: Updates on corporate income tax allowance and AEOI

Italy: New definition of permanent establishment aligned with BEPS Action 7

Luxembourg: Impact of MLI’s principal purpose test on private equity sector

New Zealand: Court of Appeal considers double tax relief article in DTA with China

Poland: Digitalisation of VAT settlements

Serbia: Serbia joins Global Forum on Transparency and Exchange of Information

South Africa: Budget 2018: tax and exchange control proposals

Spain: The Spanish Supreme Court ends discrimination against non-resident heirs outside the EU

Switzerland: Swiss Tax Reform Proposal 17: Swiss Federal Council submits dispatch to Swiss Parliament

US Inbound: Sale of partnership interest






International Tax Review Profile

RT @EY_Tax: We are very honored to have received the European Transfer Pricing Firm of the Year award at the @IntlTaxReview #EuropeanTaxAwa…

May 24 2018 03:38 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @BCLP_Russia: International Tax Review Recognises Bryan Cave Leighton Paisner (Russia) LLP as Tax Firm of the Year in Russia @IntlTaxRev…

May 23 2018 08:49 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @EY_Tax: Another great win. Our @EY_Norge Head of Transfer Pricing, Mette Granheim, picks up the award for Norwegian Transfer Pricing Fi…

May 23 2018 08:49 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @MathesonLaw: We are delighted to have been named Ireland Transfer Pricing Firm of the Year at the @IntlTaxReview @TPWeek #EuropeanTaxAw…

May 23 2018 08:48 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @Richard_Asquith: Avalara revolutionises the world of tax, helping the over 3,000 companies with automated EU VAT compliance @avalara @I…

May 21 2018 02:49 ·  reply ·  retweet ·  favourite
International Correspondents