International updates - December 2017 / January 2018

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International updates - December 2017 / January 2018

International Updates

The latest international updates from our correspondents around the world.

Argentina: Comprehensive tax reform drafted

Australia: Hybrid mismatch rules

Bosnia and Herzegovina: Bosnia and Herzegovina ratifies updated treaty with Romania

Brazil: Congress approves amendment to DTA with Norway

Canada: Guidance on determination of taxable Canadian property status

Chile: Corporate migration

China: A busy year and more ahead

European Union: Debate on circumventing national vetoes on EU taxation policies gathers steam

Georgia: Georgian virtual zone entities offer new opportunities for IT companies

Germany: Legislative agenda for 2018

Greece: Separate tax residence status for spouses

Hong Kong: Rapid changes to tax policies to drive its competitive edge

India: Ending the year with several important tax rulings

Indonesia: New regulation provides opportunity for further tax amnesty

Iran: VAT exemption for hybrid and electric vehicles

Ireland: Revenue guidance on VAT treatment of payment services

Italy: Stability Law for 2018 introduces measures for businesses

Luxembourg: The importance of the terms of agreements in VAT and leasing

Macedonia: Double tax treaty between FYR Macedonia and Belgium enters into force

Malta: Notional interest deduction rules

Mexico: Controversy over applicability of 4.9% withholding tax rate on interest

Montenegro: Income tax treaty between Montenegro and Portugal

New Zealand: New Government’s tax priorities

Poland: Double deductions for R&D expenses become possible

South Africa: Taxation Laws Amendment Bill 2017

Switzerland: A year in review and an outlook on the tax landscape

Turkey: Is the wealth fund an opportunity or threat?

US Inbound: Tax Cuts and Jobs Act

more across site & shared bottom lb ros

More from across our site

The firm has appointed Deloitte’s former tax leader for Thailand to lead the new operation, which builds on considerable Asian investment in recent months
The Donald Trump administration could use legislation from 1930 if the Supreme Court blocks its tariffs; in other news, China has updated its VAT refund procedures
Braun gives ITR an exclusive insight into WTS Digital’s UK launch of its AI product, which can free up more than 1,500 hours per month by reducing routine tasks
Long tells ITR about her varied role, why curiosity is a key characteristic for the tax professional, and what she’d be doing if she wasn’t working in tax
The choice facing governments is not whether to adopt AI in taxation, but how to do so in a way that upholds the principles of tax fairness, writes Neil Kelley
As ITR’s client data reveals discontent with German tax advisers’ cost management, Grant Thornton’s local TP head insists it’s a two-way street
Uncertainty isn’t always a bad thing, but it’s easy to see how the Trump administration’s IRS commissioner merry-go-round may serve to undermine business confidence
The EU defended its ‘sovereign right’ to impose the tax in the face of US tariff threats; in other news, the US deputy Treasury secretary resigned after just five months
Ascoria’s chief revenue officer shares her career wisdom garnered from the disparate worlds of tax technology, electric cables, radio DJing and more
Businesses no longer have a choice when it comes to tax technology transformation. Pavlo Boyko of TMF Group says the question is simply: sink or swim?
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