International updates - November 2016

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 - November 2016

intl-updates-large.jpg

The latest international updates from our correspondents around the world.

Albania: Albanian transfer pricing regulations

Australia: Australia increases focus on MNE tax avoidance and BEPS initiatives

Brazil: Brazil updates tax haven and privileged tax regime lists

Bulgaria: Bulgarian transfer pricing regulations

Canada: Canada introduces draft legislation to broaden back-to-back rules to character substitution transactions

Chile: Tax treatment for cloud computing services provided without a license

China: China’s recent measures to comply with BEPS, CRS and the New Silk Road

Croatia: Croatian transfer pricing regulations

Curaçao: Tax rules for businesses to change as budget law is approved by parliament

Cyprus: Cyprus and Latvia sign DTA

Germany: CJEU asked to rule on German anti-treaty shopping rule

Greece: Uncertain application of Greece’s network of double tax treaties

Hong Kong: New guidance for corporate treasury centres in Hong Kong

India: Tax amortisation of goodwill

Indonesia: Google in Indonesia

Ireland: Ireland updates its international tax strategy

Luxembourg: Real estate funds: VAT exemption for fund management services

Malta: Release of the 2017 budget

Mexico: Mexican Supreme Court of Justice rules against taxpayers on deduction limits and electronic accounting

New Zealand: New Zealand Inland Revenue expands monitoring of large taxpayers

Norway: Corporate tax cut and new financial activities tax announced in Norway’s 2017 state budget

Poland planning significant VAT changes in 2017

Romania: Romanian individual tax residency position

Serbia: Kazakhstan Senate approves DTA with Serbia

South Korea: Another taxpayer win at the Supreme Court on a beneficial ownership case

Spain: Potential recovery of Spanish energy taxes

Switzerland: UK’s hybrid mismatch rules to impact Swiss entities

US Inbound: US Treasury issues final regulations on tax treatment of corporate debt

more across site & shared bottom lb ros

More from across our site

Wim Wuyts, who had been head of the specialist tax network since 2017, is moving on to a new role with WTS’s Belgian member firm
MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process
The Institute of Chartered Accountants in England and Wales also queried whether HMRC resources could be better spent scrutinising larger entities
Grant Thornton’s Austria tax head likens his practice to an escape room, shares his football coaching ambitions, and explains why tax is cool
Awards
ITR is delighted to reveal all the shortlisted nominees for the 2025 EMEA Tax Awards
Awards
ITR is delighted to reveal all the shortlisted nominees for the 2025 Asia-Pacific Tax Awards
The fates of pillars one and two hang in the balance after the US successfully threw its weight around in G7 and Canadian negotiations
Rafael Tena tells ITR about the ‘crazy’ Mexican market, ditching the hourly rate, and refusing to grow his fledgling firm in an ‘unstructured way’
It should be easy for advisers to be transparent about costs, Brown Rudnick partner Matthew Sharp said in response to exclusive ITR in-house data
The sprawling legislation phases out Joe Biden-era green tax incentives for businesses; in other news, the UK will reportedly maintain its DST despite US pressure
Gift this article