International updates - October 2017

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International updates - October 2017

International Updates

The latest international updates from our correspondents around the world.

Argentina: Developments expected on payment mechanism of non-resident capital gains tax

Australia: The tax treatment of corporate collective investment vehicle regimes

Brazil: Developments impacting all businesses

Bulgaria: Guidance on publishing financial statements and sanctions for non-compliance released

Canada: Sweeping changes proposed to voluntary disclosure programme

Chile: New tax credit for income from employment, independent personal services and exportation services

China: New plans to promote foreign investment and manage outbound investment

Croatia: Tax authorities warn against European business number scam

European Union: European Parliament adopts legislative resolution on public CbCR

Germany: Change-in-ownership rules referred to the Federal Constitutional Court (again)

Hong Kong: Transfer pricing legislation expected by end of 2017

India: Delhi High Court restrains Vodafone’s international arbitration proceedings against India

Indonesia: Updates on DTAs with the Netherlands, Malaysia, and Armenia

Ireland: Reviewing the corporation tax regime

Italy: Italian branch exemption: operative guidelines from central revenue

Luxembourg: Guidance issued on the mutual agreement procedure

Malta: Recent developments regarding fringe benefits

Mexico: Update on capital repatriation initiative

Poland: Changes to income taxes coming in 2018

Portugal: Lights, camera, action - Portuguese tax incentive for film production

South Africa: Proposed income tax amendments and tax treaty developments

Spain: First experiences with the new rules on cassation appeals from a tax perspective

Switzerland: Federal Council issues draft legislation on Tax Reform Proposal 17

Turkey: Latest developments in the tax landscape

US Inbound: US court defers to competent authority’s judgment

more across site & shared bottom lb ros

More from across our site

Historical World Tax data suggests the ‘largest law firm merger in history’ may not pose an existential threat to the world's leading tax practices
The repeal of Libya’s statute of limitations and tougher enforcement leave taxpayers navigating a high-stakes choice between conciliation and litigation
All the tax partners elevated across the UK, US and Singapore were private client specialists, continuing a market trend of intense investment and competition
Rolf van de Velde, dubbed ‘an expert chosen by experts’, is tasked with scaling Reptune’s self-service compliance offering
The newly combined firm brings together more than 3,500 practitioners across 52 offices, with flagship hubs in Seattle, London, Sydney and New York.
Building a transparent culture, prioritising internal promotions and being different from the big four are all key features of A&M Tax’s ambitious plans for India
ITR’s Indirect Tax Forum 2026 showed why harmonisation remains elusive, advisers must raise their game, and ‘everyone’s data is rubbish’
The firm’s board has reportedly asked Kevin Burrowes to continue until 2028 as the KPMG Australia scandal raises expectations of regulatory reform
A former Deloitte partner will lead the firm’s latest geographic expansion; in other news, Baker McKenzie added six tax lawyers to its partnership
The Fair Tax Mark now extends to domestic-only companies with turnover above €1m, with Thai travel operator Tripseed the first to be certified
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