International updates - March 2016

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International updates - March 2016

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The latest international updates from our correspondents around the world.

Albania: Albania and Morocco sign tax treaty

Brazil: Brazilian Federal Revenue Agency publishes tax decision on contribution of know-how into capital

Brazil: Brazil introduces regularisation programme for certain assets held abroad

Canada: Canadian voluntary disclosure programme rises in popularity

Chile: Chile’s new (not-so-)thin capitalisation rules

China: China’s 150% super deduction regulation

Cyprus: Reduced withholding tax rate on dividends from Russia to Cyprus

Georgia: Cyprus – Georgia tax treaty enters into force

Germany: German Federal Tax Court questions constitutionality of interest deduction limitation rule

Indonesia: Indonesia updates Asian treaty network; issues foreign customers’ exchange of information for financial institutions

Italy: Italy enhances IP regime and introduces grandfathering period for trademarks

Luxembourg: Luxembourg and the new face of the Russian tax realm

FYR Macedonia: FYR Macedonia and Israel sign tax treaty

Malta: Malta publishes Common Reporting Standard guidelines

Montenegro: Montenegro’s tax treatment of foreign corporate executives

New Zealand: New Zealand continues tax administration reform

Norway: Foreign rig owner wins Norway Supreme Court case concerning limited tax liability

Poland: Poland introduces new R&D tax incentives

Serbia: Serbia signs 66th double tax treaty

Spain: Control of state aid in Canary Islands investments

Switzerland: Swiss securities transfer tax – No new treatment for Swiss fund managers

Turkey: Constitutionality of the Turkish withholding tax rules: new decision, old school approaches and still a lack of legality

US Inbound: US revises treaty model

US Outbound: US issues proposed CbCR regulations

more across site & shared bottom lb ros

More from across our site

Whether it be due to a fragmented advisory market or a rise in M&A, Italy’s frenetic hiring has not gone unnoticed by ITR’s Talent Tracker
The deal gives Azets 14 new partners and boosts its Swedish revenues to over $100 million; in other news, Svalner Atlas launched in Copenhagen
The tax technology company will be providing a free demonstration of its OTP software and offering best practice advice on whether to ‘buy or build’ on September 8
Johanes Glorinus Saragih of Indonesia’s Directorate General of Taxes outlines the nation’s delicate geopolitical situation, as it sits between a rock and a hard place with the US and pillar two
The law firm’s head of tax, trade and wealth management likens tax legislation to a complex puzzle, recommends a sturdy coffee mug, and explains why acronyms make tax cool
The global tax and accounting firm has appointed two experienced TP advisers from a New Jersey-based boutique
A lack of commitment from major jurisdictions and the associated compliance burden are obstacles facing the OECD initiative
Richard Gregg is no longer fit and proper to be a tax agent, said the TPB; in other news, MHA completed its acquisition of Baker Tilly South-East Europe
Recent Indian case law emphasises the importance of economic substance over mere legal form in evaluating tax implications, say authors from Khaitan & Co
PepsiCo was represented by PwC, while the ATO was advised by MinterEllison, an Australian-headquartered law firm
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