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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


COMPLIANCE MANAGEMENT

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.


CORPORATE TAX

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.

INDIRECT TAX

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

TAX DISPUTES

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 across site & bottom lb ros

More from across our site

The Biden administration is about to give $80 billion to the Internal Revenue Service to enhance the tax authority’s enforcement processes and IT systems.
Audi, Porsche, and Kia say their US clients will face higher prices under the Inflation Reduction Act after the legislation axes an important tax credit for electric vehicle production.
This week Brazil’s former President Luiz Inacio Lula da Silva came out in support of uniting Brazil’s consumption taxes into one VAT regime, while the US Senate approved a corporate minimum tax rate.
The Dutch TP decree marks a turn in the Netherlands as the country aligns its tax policies with OECD standards over claims it is a tax haven.
Gorka Echevarria talks to reporter Siqalane Taho about how inflation, e-invoicing and technology are affecting the laser printing firm in a post-COVID world.
Tax directors have called on companies to better secure their data as they generate ever-increasing amounts of information due to greater government scrutiny.
Incoming amendments to the treaty could increase costs on non-resident Indian service providers.
Experts say the proposed minimum tax does not align with the OECD’s pillar two regime and risks other countries pulling out.
The Malawian government has targeted US gemstone miner Columbia Gem House, while Amgen has successfully consolidated two separate tax disputes with the Internal Revenue Service.
ITR's latest quarterly PDF is now live, leading on the rise of tax technology.
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