19 June 2018
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The latest international updates from our correspondents around the world.
Argentina: Regulations on certain tax reform aspects
Australia: Digital tax and stapled structures
Canada: Selected international tax measures from the 2018 Canadian budget
Chile: Chilean IRS interpretation of Article 12 of Chilean double tax treaties
China: New Chinese tax incentives for innovation and private pension provision
Germany: Post-BEPS challenges and transfer pricing solution requirements in central management functions
Hong Kong: Hong Kong introduces an enhanced R&D tax incentive
India: Supreme Court rules on the tax implications of loan waivers
Indonesia: New regulation issued to identify beneficial owners in support of EOI
Ireland: High Court to hear case on deductibility of foreign withholding tax
Italy: Transfer pricing framework in Italy: formal alignment to the OECD principles
Luxembourg: New opportunities for business cooperation between Luxembourg and Ukraine
Malta: Malta Budget Measures Implementation Act 2018
New Zealand: Tax credit for research and development from April 2019
Poland: New commercial property tax in Poland
Russia: Does an asset deal prevent the transfer of historical tax risks in Russia?
South Africa: The impact of the Multilateral Convention on South African investment structures involving Mauritius
Spain: Participation exemption for real estate rental entities
Switzerland: ALPS: International social security compliance in Switzerland has just gone digital
Turkey: Turkey introduces another tax amnesty
US Inbound: Sale of partnership interest
US Outbound: IRS issues APA statistics for 2017
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