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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

@hselftax And, following on, VAR is actually making some of the games a lot more interesting. 'Value-Adding Replays', one might say...

Jun 21 2018 05:07 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@hselftax The World Cup is #Wayfair-er now that there's VAR #TaxTwitterWorldCup

Jun 21 2018 05:06 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Tax chaos looms as US Supreme Court rules in favour of South Dakota in Wayfair case https://t.co/M4yEQAT2cX #wayfair #taxtwitter

Jun 21 2018 05:02 ·  reply ·  retweet ·  favourite
International Tax Review Profile

A new #Wayfair-style tax is applicable immediately in Louisiana following the Supreme Court's decision. This is the… https://t.co/Wi2yIwalgJ

Jun 21 2018 04:31 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @USSupremeCourt: SOUTH DAKOTA v. WAYFAIR, INC., ET AL.. Decided 06/21/2018 https://t.co/gy8M6dN94Y

Jun 21 2018 04:21 ·  reply ·  retweet ·  favourite
International Correspondents