International updates - April 2017

March 28, 2017

The latest international updates from our correspondents around the world.

Albania: DTA between Albania and Iceland becomes effective

Australia: Recent cross-border developments

Bosnia and Herzegovina: Amendments to the Profit Tax Law in Republic of Srpska of Bosnia and Herzegovina

Brazil: Brazil’s tax authority provides clarity on business tax matters

Bulgaria: Bulgaria amends VAT Law

Canada: Canadian government reaffirms commitment to combatting domestic and offshore tax avoidance and evasion

Chile: Tax consequences on international mergers

China: China’s tax policy priorities are set for 2017

Cyprus: Cyprus adopts start-up visa for third country nationals

European Union: EU targets 92 non-EU jurisdictions as potential tax havens

Georgia: Free industrial zones

Germany: German rules for restructuring relief

India: India GST: The final leg of the journey

Indonesia: Indonesia’s road to 2018 and the AEOI

Iran: Double tax treaty between Iran and Hungary enters into force

Italy: Non-resident individuals who transfer their place of residence to Italy

Luxembourg: Income threshold for non-residents to gain residency benefits to be put to the test

Mexico: General rules governing Mexico’s R&D tax credit

Poland: Reverse-charge on domestic construction services

Russia: First court case in Russia on new transfer pricing rules ends

South Africa: South African Budget 2017

Spain: Spanish corporate income tax hike: New measures

Switzerland: Swiss Federal Council to introduce revised CTR III legislation quickly

Turkey: New tax incentives introduced

US Inbound: BEPS transfer pricing rules may conflict with US TP rules

Topics

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More from across our site

Direct Tax

PwC.jfif

PwC Australia tight-lipped on post-scandal rebuild

As the firm declined to speak with ITR over its progress, senator Deborah O’Neill branded PwC Australia’s recent parliamentary responses as ‘unsatisfactory’

Tom Ravlic, September 13, 2024

Transfer Pricing

Denmark and Sweden - flags greeting the event

This week in tax: Permanent establishment is key in Danish remote working ruling

A Swedish company’s CEO working part-time in Denmark led to a noteworthy PE decision; in other news, Latham & Watkins grew its London tax team

Ralph Cunningham, September 13, 2024

Direct Tax

Generative AI: a round the clock resource?

Rather than outright replace human intelligence, AI solutions can serve as the ‘infinite intern’ tax advisers need to automate onerous tasks, argues Russell Gammon of Tax Systems

Russell Gammon, September 12, 2024

Transfer Pricing

brazil beach large

Advisers bemoan Brazil’s TP rules shakeup

The lack of provision for bilateral advance pricing agreements is a notable omission from proposed reforms of Brazil’s transfer pricing rules

Ralph Cunningham, September 12, 2024

Direct Tax

Opinion: Why tax can be central to the EU’s competitive future

Ursula von der Leyen is under pressure to ensure her new team makes competitiveness a top priority. How tax policy is designed and implemented is crucial, writes Ralph Cunningham

Ralph Cunningham, September 11, 2024

Transfer Pricing

‘Bringing structure to chaos’: European Commission on TP directive

Speaking exclusively at ITR’s Transfer Pricing Forum in Europe, the Commission’s Marc Clercx also addressed industry concerns over the arm’s-length principle

Tom Baker, September 11, 2024

Direct Tax

Businessman putting a card with text code of ethics in the pocket

Campaign to disallow controversial ethical rules fails

After a protracted offensive from 10 Australian professional bodies, a Senate motion to strike out contentious new tax ethical rules has failed, but concessions were secured

Tom Ravlic, September 10, 2024

Transfer Pricing

Apple ordered to pay Ireland €13bn in unpaid taxes

The closely watched decision represents the final nail in the coffin for Apple and serves as a warning to other multinationals, experts have suggested

Sam Sholli, September 10, 2024

Direct Tax

‘An easy win’: experts on UK chancellor’s CT-capping plan

UK tax advisers have branded Reeves’ pledge to cap corporation tax at 25% as “a smart move” and “an easy give”

Sam Sholli, September 10, 2024

Direct Tax

world tax 2025 image

ITR World Tax rankings released: big EMEA performance for ‘big four’

In the wake of the global rankings release, we focus on the top performers across EMEA in the second of three regional analyses

Tom Baker, September 10, 2024