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International updates - September 2014


The latest international updates from our correspondents around the world.

Albania: VAT deferral for machinery and equipment imports in Albania

Brazil: Brazilian revenue authorities release provision for treating certain Swiss regimes as privileged tax regimes

Bulgaria: Prognosis for Bulgarian GDP growth

Canada: Canada signs protocol to amend Canada-UK tax treaty

Chile: Chilean tax reform – Where are we now? Proposed changes in light of international businesses and Chile’s tax treaties

China: Guidance on Chinese general anti-avoidance rule published for comment

Cyprus: Cyprus investment firm (CIF): A good vehicle into the European investment arena

EU: IP regimes under scrutiny in Europe

Germany: Has the ECJ opened the door to horizontal group relief?

Hong Kong: Hong Kong signs double tax agreement with South Korea

India: Ruling on availability of treaty benefits to a non-beneficial owner recipient

Italy: New direct lending opportunities in Italy

Luxembourg: Luxembourg tax authorities release circular on the use of a foreign functional currency for tax purposes

FYR Macedonia: FYR Macedonia abolishes the calendar year as a VAT period; aims to decrease VAT registration threshold

Malta: Budget 2014 implementation: Tax updates

Mexico: New tax position on pro-rata expenses assigned to Mexico

New Zealand: Tax policies to feature in general election

Poland: Polish thin cap rules to change

South Africa: New thin capitalisation rules

Spain: Changes to the Spanish participation exemption regime

Switzerland: Switzerland considering notional interest deduction on equity

Ukraine: Ukrainian government embarks on a tax offensive trying to boost collections

US Inbound: BEPS roundup: Developments and US views

US Outbound: IRS issues notice clarifying section 901(m) disposition rule

more across site & bottom lb ros

More from across our site

Discussion on amount B under the first part of the OECD's two-pronged approach to international tax reform is far from over, if the latest consultation is anything go by.
Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.
ITR’s latest quarterly PDF is going live today, leading on the looming battle between the UN and the OECD for dominance in global tax policy.
Company tax changes are central to the German government’s plan to revive the economy, but sources say they miss the mark. Ralph Cunningham reports.
The winners of the ITR Americas Tax Awards have been announced for 2023!
There is a ‘huge demand’ for tax services in the Middle East, says new Clyde & Co partner Rachel Fox in an interview with ITR.
The ECB warns the tax could leave banks with weaker capital levels, while the UAE publishes guidance on its new corporate tax regime.
Caroline Setliffe and Ben Shem-Tov of Eversheds Sutherland give an overview of the US transfer pricing penalty regime and UK diverted profits tax considerations for multinational companies.
The result follows what EY said was one of the most successful years in the firm’s history.
The plan is aimed at simplifying tax rules and lowering tax compliance costs for cross-border businesses in the EU.