International updates - October 2017

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

International updates - October 2017

International Updates

The latest international updates from our correspondents around the world.

Argentina: Developments expected on payment mechanism of non-resident capital gains tax

Australia: The tax treatment of corporate collective investment vehicle regimes

Brazil: Developments impacting all businesses

Bulgaria: Guidance on publishing financial statements and sanctions for non-compliance released

Canada: Sweeping changes proposed to voluntary disclosure programme

Chile: New tax credit for income from employment, independent personal services and exportation services

China: New plans to promote foreign investment and manage outbound investment

Croatia: Tax authorities warn against European business number scam

European Union: European Parliament adopts legislative resolution on public CbCR

Germany: Change-in-ownership rules referred to the Federal Constitutional Court (again)

Hong Kong: Transfer pricing legislation expected by end of 2017

India: Delhi High Court restrains Vodafone’s international arbitration proceedings against India

Indonesia: Updates on DTAs with the Netherlands, Malaysia, and Armenia

Ireland: Reviewing the corporation tax regime

Italy: Italian branch exemption: operative guidelines from central revenue

Luxembourg: Guidance issued on the mutual agreement procedure

Malta: Recent developments regarding fringe benefits

Mexico: Update on capital repatriation initiative

Poland: Changes to income taxes coming in 2018

Portugal: Lights, camera, action - Portuguese tax incentive for film production

South Africa: Proposed income tax amendments and tax treaty developments

Spain: First experiences with the new rules on cassation appeals from a tax perspective

Switzerland: Federal Council issues draft legislation on Tax Reform Proposal 17

Turkey: Latest developments in the tax landscape

US Inbound: US court defers to competent authority’s judgment

more across site & shared bottom lb ros

More from across our site

Canadian Prime Minister Mark Carney and US President Donald Trump have agreed that the countries will look to conclude a deal by July 21, 2025
The firm’s lack of transparency regarding its tax leaks scandal should see the ban extended beyond June 30, senators Deborah O’Neill and Barbara Pocock tell ITR
Despite posing significant administrative hurdles, digital services taxes remain ‘the best way forward’ for emerging economies, says Neil Kelley, COO of Ascoria
A ‘joint understanding’ among G7 countries that ‘defends American interests’ is set to be announced, Scott Bessent claimed
The ‘big four’ firm’s inaugural annual report unveiled a sharp drop in profits for 2024; in other news, Baker McKenzie and Perkins Coie expanded their US tax benches
Representatives from the two countries focused on TP as they met this week to evaluate progress under a previously signed agreement – it is understood
The UK accountancy firm’s transfer pricing lead tells ITR about his expat lifestyle, taking risks, and what makes tax cool
Dolphin Drilling intends to discuss the final liability amount and manner of settlement with HM Revenue and Customs
Winning the case against the 20% VAT imposition was always going to be an uphill challenge for the claimants, UK tax advisers argue
A ‘paradigm shift’ in Chile’s tax enforcement requires compliance architecture built on proactive governance, strategic documentation and active monitoring of judicial developments
Gift this article