International updates - September 2018

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International updates - September 2018

International Updates

The latest international updates from our correspondents around the world.

Albania changes law on building tax

Argentina: Tax treaty developments in Argentina

Australia: Changes to corporate residency guidelines and other international tax developments

Bosnia and Herzegovina: BH’s Republic of Srpska issues rulebook on tax adviser licence

Canada: Québec sales tax amendments targeting digital supplies

Chile: Update on preferential tax regimes

China: Details of personal income tax reform released; VAT and corporate income tax support for innovation activities

Cyprus: New alternative investment funds legislation

European Union: Public country-by-country reporting in the EU off the tracks, for now

Germany: DEMPE analysis for CUP studies

Hong Kong: Hong Kong introduces new transfer pricing regime

Indian Authority for Advance Rulings rules on PE and income characterisation

Indonesia: New taxation rules for certain mineral mining companies

Italy: Mid-term update on direct and indirect taxation topics

Luxembourg: Luxembourg releases bill to implement ATAD I

FYR Macedonia: FYR Macedonia re-extends period for preferential VAT rate applications on first sale of residential buildings

Malta: Extension to Malta’s tax treaty network

New Zealand: Beneficial ownership public register under discussion

Poland: Tax exemption for new investments

Serbia: Serbian arm’s-length interest rates for 2018

South Africa: Proposed international tax amendments

Spain: Inheritance agreements under Spanish inheritance tax: Worth anticipating the taxable event?

Switzerland: New guidelines that allow for deducting equity incentive programme expenses in Swiss statutory accounting

Turkey: Turkey introduces new exceptions on FX loans

US Inbound: New York State Bar Association report on BEAT

more across site & shared bottom lb ros

More from across our site

The threat of 50% tariffs on Brazilian goods coincides with new Brazilian legal powers to adopt retaliatory economic measures, local experts tell ITR
The country’s chancellor appears to have backtracked from previous pillar two scepticism; in other news, Donald Trump threatened Russia with 100% tariffs
In its latest G20 update, the OECD also revealed tense discussions with the US where the ‘significant threat’ of Section 899 was highlighted
The tax agency has increased compliance yield from wealthy individuals but cannot identify how much tax is paid by UK billionaires, the committee also claimed
Saffery cautioned that documentation requirements in new government proposals must be limited if medium-sized companies are not exempted from TP
The global minimum tax deal is not viable without US participation, Friedrich Merz has argued
Section 899 of the ‘one big beautiful’ bill would have spelled disaster for many international investors into the US, but following its shelving, attention turns to the fate of the OECD’s pillars
DLA Piper’s co-head of tax for the US and Latin America tells ITR about her fervent belief in equal access to the law, loving yoga, and paternal inspirations
Tax expert Craig Hillier agrees with the comparison of pillar two to using a sledgehammer to crack a nut
The amount is reported to be up 57% from the £5.6bn that the UK tax agency believes was underpaid in the previous year
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