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Australia and FATCA; China gets carbon tax pilot under way; Chile and Poland move to change corporate tax rules; Bad news about National Grid Indus case; R&D tax ruling in US


Australia looks to join FATCA alliance
Australia could sign a bilateral agreement with the US to implement FATCA.

Draft of forthcoming IFRS on general hedge accounting
The International Accounting Standards Board has published a draft final standard with revised proposals for hedge accounting.


Chile hikes corporate tax rate amid raft of reforms
The Senate has approved a tax reform bill that raises the corporate tax rate by three percentage points.

Poland unveils partnership u-turn among corporate tax changes
Poland will have new rules on the treatment of partnership companies limited by shares; thin capitalisation and contributions in kind, if draft amendments to corporate tax legislation are passed.


Australian carbon tax continues to cause controversy despite changes
The Australian government has made changes to its carbon pricing mechanism

Businesses responding well to China's carbon tax pilot
China is making strong progress on carbon taxation as Guangdong province releases a detailed plan for its pilot


ECJ's ruling on Portugal exit tax extendsmeaning of National Grid Indus decision
The European Court of Justice (ECJ) decision last week that Portugal's exit tax rules are incompatible with EU law will affect all EU taxpayers as it broadens the scope of the National Grid Indus judgment.

Manufacturers hit by US rulling in Union Carbide R&D ruling
The US Court of Appeals for the Second Circuit's ruling against Union Carbide will create headaches for manufacturing companies claiming R&D credits


More from across our site

Multinational enterprises run the risk of hefty penalties if the company in question fails to register for VAT when providing electronic services in South Africa.
Tax directors have urged companies to ensure they have robust tax risk management controls when outsourcing tax functions.
Japan reports a windfall from all types of taxes after the government revised its stimulus package. This could lead to greater corporate tax incentives for businesses.
Sources at Netflix, the European Commission and elsewhere consider the impact of incoming legislation to regulate tax advice in the EU – if it ever comes to pass.
This week European Commission officials consider legal loopholes to secure minimum corporate taxation, while Cisco and Microsoft shareholders call for tax transparency.
The fast-food company’s tax settlement with French authorities strengthens the need for businesses to review their TP arrangements and documentation.
The full ALP model will be adopted through a new TP regime, which is set to boost the country’s investments and tax certainty.
Tax professionals have called on the UK government to reconsider its online sales tax as it would affect the economy at the worst time.
Tax professionals have called on companies to act urgently to meet e-invoicing compliance targets as the EU plans to ramp up digitisation.
In the wake of India’s ambitious 25-year plan for economic growth, ITR has partnered with leading tax commentators to discuss what the future will look like for India and for the rest of the world.
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