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

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More from across our site

Direct Tax

Washington DC Capitol view on cloudy sky background

Ex-US Supreme Court advocate convicted on 12 counts in tax trial

Tom Goldstein, who was represented by US law firm Munger, Tolles & Olson, denied wilfully cheating on his taxes and blamed errors on his staff

Sam Sholli, February 26 2026

Transfer Pricing

Suited figure pointing to audit among various hexagonal icons

TP documentation in a fragmented world: how to limit audit triggers

Multinationals face rising TP scrutiny as global rules diverge. As Daniel Moalusi argues, strong, consistent documentation is now essential to minimise audit risk and protect tax positions

Daniel Moalusi, February 26 2026

Direct Tax

Elizabeth-Beastrom resized.jpg

‘Tax at breaking point’: Thomson Reuters’ AI tech hits one million users

The profession is fundamentally restructuring itself around what tax and accounting work should be, a Thomson Reuters leader told ITR

Sam Sholli, February 24 2026

Direct Tax

Deloitte unveils €20bn EMEA combination

The big four firm is consolidating 16 entities across the region to create a single 6,000-partner behemoth

Tom Baker, February 24 2026

Indirect Tax

The IBS and why it changes everything in Brazil’s consumption tax system

Brazil’s tax reform unifies consumption taxes to simplify rules, centralise administration and reduce legal uncertainty

Wesley Fragas, February 24 2026

Direct Tax

A&M Tax launches dedicated pillar two, TP team in Saudi Arabia

The ever-expansive firm has once again attracted a former ‘big four’ talent to lead the new offering

Tom Baker, February 23 2026

Direct Tax

France India

India and France sign updated tax treaty in ‘significant development’

The amended double taxation avoidance agreement removes France’s most favoured nation status for tax treaty benefits

Sam Sholli, February 23 2026

Indirect Tax

US tariffs

‘Refunds likely to be a mess’: US Supreme Court strikes down Trump’s tariffs

The levies extended beyond the president’s ‘legitimate reach’, the Supreme Court ruled

Sam Sholli, February 20 2026

Direct Tax

Aerial view of Christ and Botafogo Bay from high angle.

A taxing week: Despite major tax reform, Brazil’s hiring slowdown should come as no surprise

While Brazil’s consumption tax overhaul led to a short-term spike in tax advisory demand, we are now in a period of ‘normalisation’ marked by decreased recruitment

Sam Sholli, February 20 2026

Direct Tax

BDO

This week in tax: BDO UK and BDO Ireland rubber-stamp $1.5bn merger

The expanded firm will comprise roughly 8,500 employees, including 550 partners; in other news, Paul Hastings and Macfarlanes made senior tax hires

Sam Sholli, February 20 2026