International updates - June 2018

June 19 2018

International Updates

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

Topics

Sponsored ITR Magazine June 2018

more across site & shared bottom lb ros

More from across our site

Direct Tax

KPMG UK partners paid more than EY and PwC counterparts

Overall revenues for the combined UK and Swiss firm inched up 2% to £3.6 billion despite a ‘challenging market’

Sam Sholli, January 29 2026

Direct Tax

India Mauritius

Tiger Global analysis part 1: TRCs not sufficient proof of residency

In the first of a two-part series, experts from Khaitan & Co dissect a highly anticipated Indian Supreme Court ruling that marks a decisive shift in India’s international tax jurisprudence

Sanjay Sanghvi, January 29 2026

Transfer Pricing

Brazil’s updated TP profile represents full arm’s-length principle alignment: advisers

The OECD profile signals Brazil is no longer a jurisdiction where TP can be treated as a mechanical compliance exercise, one expert suggests, though another highlights 'significant concerns'

Sam Sholli, January 28 2026

Direct Tax

Stamp duty

How Libya’s stamp duty is the gatekeeper investors often miss

Libya’s often-overlooked stamp duty can halt payments and freeze contracts, making this quiet tax a decisive hurdle for foreign investors to clear, writes Salaheddin El Busefi

Salaheddin El Busefi , January 28 2026

Direct Tax

Business process management and workflow automation diagram with

Common pitfalls in tax automation: what CFOs need to know

Eugena Cerny shares hard-earned lessons from tax automation projects and explains how to navigate internal roadblocks and miscommunications

Eugena Cerny, January 27 2026

Direct Tax

Can virtual services create a service PE? Analysing Indian litigation

The Clifford Chance and Hyatt cases collectively confirm a fundamental principle of international tax law: permanent establishment is a concept based on physical and territorial presence

Sameer Sharma, January 26 2026

Direct Tax

andrew leigh.jpg

PwC scandal reminds all tax firms of their duties, says minister

Australian government minister Andrew Leigh reflects on the fallout of the scandal three years on and looks ahead to regulatory changes

Tom Ravlic, January 26 2026

Indirect Tax

President Trump

A taxing week: Trump’s Greenland threats reiterate potency of tariffs

The US president’s threats expose how one superpower can subjugate other countries using tariffs as an economic weapon

Sam Sholli, January 23 2026

Direct Tax

Trump

This week in tax: Donald Trump walks back tariff threat following Greenland turbulence

The US president has softened his stance on tariffs over Greenland; in other news, a partner from Osborne Clarke has won a High Court appeal against the Solicitors Regulation Authority

Sam Sholli, January 23 2026

Direct Tax

Emmanuel Manda.jpg

Musa Dudhia & Co partner on boxing his way to success

Emmanuel Manda tells ITR about early morning boxing, working on Zambia’s only refinery, and what makes tax cool

January 22 2026