International updates - September 2018

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International updates - September 2018

International Updates

The latest international updates from our correspondents around the world.

Albania changes law on building tax

Argentina: Tax treaty developments in Argentina

Australia: Changes to corporate residency guidelines and other international tax developments

Bosnia and Herzegovina: BH’s Republic of Srpska issues rulebook on tax adviser licence

Canada: Québec sales tax amendments targeting digital supplies

Chile: Update on preferential tax regimes

China: Details of personal income tax reform released; VAT and corporate income tax support for innovation activities

Cyprus: New alternative investment funds legislation

European Union: Public country-by-country reporting in the EU off the tracks, for now

Germany: DEMPE analysis for CUP studies

Hong Kong: Hong Kong introduces new transfer pricing regime

Indian Authority for Advance Rulings rules on PE and income characterisation

Indonesia: New taxation rules for certain mineral mining companies

Italy: Mid-term update on direct and indirect taxation topics

Luxembourg: Luxembourg releases bill to implement ATAD I

FYR Macedonia: FYR Macedonia re-extends period for preferential VAT rate applications on first sale of residential buildings

Malta: Extension to Malta’s tax treaty network

New Zealand: Beneficial ownership public register under discussion

Poland: Tax exemption for new investments

Serbia: Serbian arm’s-length interest rates for 2018

South Africa: Proposed international tax amendments

Spain: Inheritance agreements under Spanish inheritance tax: Worth anticipating the taxable event?

Switzerland: New guidelines that allow for deducting equity incentive programme expenses in Swiss statutory accounting

Turkey: Turkey introduces new exceptions on FX loans

US Inbound: New York State Bar Association report on BEAT

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
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