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International Correspondents

The International Correspondents offer the latest developments and technical updates on the following jurisdictions. Please click on the relevant update based on the ITR Magazine, Indirect Tax, Corporate Tax, Tax Disputes Tax Technology and Transfer Pricing to access the articles.

If you would like to become an International Correspondent, please contact Margaret Varela-Christie.

ITR Magazine

Country Correspondent Latest update
Albania Eurofast Albania Income tax implications following changes to gambling laws
Argentina PwC Regulations on certain tax reform aspects
Australia DLA Piper Australian Tax Office releases guidelines for inbound distributors, hybrid mismatch rules
Bosnia and Herzegovina Eurofast Global Law on Cash Registers in Brcko District amended
Brazil PwC
Bulgaria Eurofast Global Bulgaria allows electronic storage of employment documents
Canada Blakes Canada confirms withholding tax can apply to the assumption of accrued interest
Chile PwC A new concept of deductible expenses
China KPMG China introduces tax and regulatory measures to stimulate investment
Croatia Eurofast Croatia Agreement on double taxation avoidance signed with Japan
Cyprus Eurofast Taxand New alternative investment funds legislation
Egypt Eurofast Central Bank of Egypt defends bank accounts secrecy
European Union PwC EU tax transparency is here to stay
Georgia Eurofast Georgia announces new Customs Code
Germany Nera Digitisation trends and use of the profit split method
Greece EY Greece rule that the special solidarity tax falls within the scope of double tax conventions
Hong Kong KPMG Hong Kong concludes free trade negotiations with Australia
India Dhruva Advisors Delhi's High Court maintains that overseas GE entities have a permanent establishment in India
Indonesia Ali Budiardo, Nugroho, Reksodiputro Law Indonesia releases tax regulations on food and beverage provisions to employees
Iran Eurofast VAT exemption for hybrid and electric vehicles
Ireland Matheson Ormsby Prentice ATAD implementation continues with the introduction of CFC rules and exit charge
Israel Pearl Cohen Zedek Latzer Baratz Israel's tax outlook for 2019 eyes exponential R&D investment
Italy Hager & Partners Italy implements the EU's Anti-Tax Avoidance Directive
Kosovo Eurofast Taxand & Vala Consulting Kosovo ratifies tax treaty with Austria
Luxembourg Deloitte Luxembourg transposes the EU's interest limitation rule into domestic law
Macedonia Eurofast Global Macedonia introduces progressive personal income tax while increasing corporate tax rate
Malta Camilleri Preziosi Malta's tax framework surrounding an individual's ownership of cryptoassets
Mexico Deloitte Mexico court rules against taxpayer in transfer pricing case
Montenegro Eurofast Global Citizenship by investment in Montenegro
Netherlands DLA Piper Dutch participation exemption and the write-down of receivables
New Zealand Russell McVeagh New Zealand proceeds with reform of GST on low-value imported goods
Norway Deloitte Norway's 2019 budget sees corporate income tax dip, stricter interest limitation rules
Poland MDDP Poland reforms income taxes for 2019
Portugal Cuatrecasas
Portugal's state budget brings several changes to VAT in 2019
Romania EY Tax audits “a disruptive routine for every taxpayer"
Russia KPMG Russia amends concept of beneficial ownership
Serbia Eurofast Global Serbia-San Marino DTA enters into force
South Africa Webber Wentzel South Africa's courts hand down judgment on Sasol and substance over form
South Korea Yulchon New rights for taxpayers subjected to a dawn raid
Spain Garrigues Spain - Taxand The varied holding structures for Spanish residential properties
Switzerland Deloitte Swiss corporate tax reform to be subject to a referendum
Turkey Centrum Consulting Recent tax developments
Ukraine Eurofast Global Ukraine tax code changes taking effect from January 1 2016
US Inbound Fenwick & West Altera decision reversal withdrawn
US Outbound KPMG New updates to CAP focus on transfer pricing issue resolution

Corporate tax

Country Correspondent Latest update
Ireland Mason Hayes Curran Ireland's budget 2019 introduces a new exit tax
Mexico Ritch Mueller Mexico introduces new tax incentives to stimulate financial sector
Portugal Vieira de Almeida Portugal: The new gateway to Angola

Indirect tax

Country Correspondent Latest update
Brazil Machado Brazil's proposal to define the export of services
Portugal Cuatrecasas Portugal VAT exemption on intra-EU supply of goods a “state of play"

Tax disputes

Country Correspondent Latest update
Brazil Mattos Filho The displeasures of the greatest tax dispute in Brazil

Tax technology

Country Correspondent Latest update
Mexico Creel Crowdfunding: the challenge of designing new tax regulation
Portugal PWC SAF-T in Portugal, a decade of tax data standardisation

Transfer pricing

Country Correspondent Latest update
Australia Deloitte Brand value, brand equity, and brand IP
Germany Deloitte Lower tax court rules on direct shareholding requirement under EU PSD
Ireland Matheson ATAD implementation continues with the introduction of CFC rules and exit charge
Portugal Garrigues Liquidation proceeds sourced in Spain and exemption method for non-habitual tax residents
Sweden KPMG BEPS Actions 8 to 10: National interpretations of TP guidance

International Correspondents