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Special features - September 2013

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Read this month's special features on Brazil and Asia.

Recent developments on the Brazilian CFC rules

Luiz Felipe Centeno Ferraz and Matheus Bertholo Piconez of Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados explore the evolution of Brazil’s controlled foreign company (CFC) rules and look at some of the associated questions which still remain unanswered.

Asia focus

Authors from DFDL, KPMG in Singapore, EY and HNP Counsel – Taxand analyse the latest developments in Myanmar, Singapore, India and Thailand, respectively.

more across site & bottom lb ros

More from across our site

The Brazilian government may be about to align the country’s unique system with OECD standards, but this is a long-awaited TP reform and success is uncertain.
Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.
It’s one of the great ironies of recent history that a populist Republican may have helped make international tax policy more progressive.
Lawmakers have up to 120 days to decide the future of Brazil’s unique transfer pricing rules, but many taxpayers are wary of radical change.
Shell reports profits of £32.2 billion, prompting calls for higher taxes on energy companies, while the IMF warns Australia to raise taxes to sustain public spending.
Governments now have the final OECD guidance on how to implement the 15% global minimum corporate tax rate.
The Indian company, which is contesting the bill, has a family connection to UK Prime Minister Rishi Sunak – whose government has just been hit by a tax scandal.
Developments included calls for tax reform in Malaysia and the US, concerns about the level of the VAT threshold in the UK, Ukraine’s preparations for EU accession, and more.
A steady stream of countries has announced steps towards implementing pillar two, but Korea has got there first. Ralph Cunningham finds out what tax executives should do next.
The BEPS Monitoring Group has found a rare point of agreement with business bodies advocating an EU-wide one-stop-shop for compliance under BEFIT.