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

ryan london zoo initiative .jpeg

A taxing week: Ryan’s day at the zoo was more than animalistic self-promotion

CSR initiatives can sometimes venture into virtue signalling, but Ryan’s tax literacy event for schoolchildren was a genuine and necessary endeavour

Tom Baker, May 01 2026

Direct Tax

Grant Thornton.jpg

This week in tax: Grant Thornton extends consolidation drive to Australia

Grant Thornton advanced plans to integrate its Australian firm into its US arm, as tax developments spanned law firm hires, aviation levies and digital services taxes

Tom Baker, May 01 2026

Transfer Pricing

Africa

TP audits are moving upstream, but can African authorities keep pace?

A new focus on early intervention and increased AI use is transforming how tax authorities are approaching TP audits, though capacity-constrained jurisdictions risk falling behind

Akashni Ashok Latchanna, April 30 2026

Direct Tax

AI in Tax Forum 2026.JPG

French tax authority leads way in AI adoption

The French administration has used AI to detect undeclared swimming pools and verandas but always includes a human in the loop, the AI in Tax Forum heard

Ed Conlon, April 29 2026

Direct Tax

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HMRC invites taxpayers to stress-test pillar two filings in ‘private beta’

The UK tax authority’s deputy director of large business also reassured taxpayers that HMRC will not ‘nitpick’ returns

Tom Baker, April 28 2026

Direct Tax

David Beringer, Sucafina, ITR P2 Forum 2026.JPG

Pillar two a ‘box-ticking’ exercise, admits MNE tax head

Sucafina’s tax chief was speaking at the ITR Pillar 2 Forum in London alongside experts from HMRC and other organisations

Ed Conlon, April 28 2026

Direct Tax

India Supreme Court

Tiger Global ruling in India: scope, limits and risks

India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist

Ravish Bhatt, April 28 2026

Direct Tax

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Unity Advisory appoints AI chief as firm hits 100 employees

The UK-based big four spin-off firm has hired Marc Lien, who declared that most AI in professional services today is ‘cosmetic’

Sam Sholli, April 27 2026

Direct Tax

Pillar two is revising global tax competition with a 15% minimum tax rate

A taxing week: Brazil’s pillar two carve-out request prolongs a death by a thousand cuts

Projected revenue losses and exemption requests are harming the project’s capability and viability

Sam Sholli, April 24 2026

Indirect Tax

Prison

This week in tax: HMRC jails payroll fraudsters for 22 years

HMRC secured lengthy prison sentences in a major payroll VAT fraud case, while law firms announced tax promotions and hires

Tom Baker, April 24 2026