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International updates - April 2018
The latest international updates from our correspondents around the world.
Australia: CGT, tax consolidation changes and RCF IV appeal
Bosnia and Herzegovina: Amendments to the Law on Excise Duties in Bosnia and Herzegovina
Canada: Federal Court authorises CRA to obtain taxpayer information directly from PayPal Canada
Chile: Withholding tax of 35% on outbound payments for video games
China: Tax and regulatory reforms outlined as National People's Congress meets
Cyprus: Double tax treaty between Cyprus and Jersey enters into force
Georgia: Income tax treaty between Georgia and Moldova
Greece: ECJ decision on bad debt VAT relief could serve as a guide in many Greek cases
Hong Kong: A summary of Hong Kong's budget 2018 to 2019
India: No service tax applicable on reimbursements - Rule 5 beyond statute rules Supreme Court
Indonesia: New regulation on calculation of gross turnover
Italy: Ministry of Finance launches a public consultation on transfer pricing
Malta: Tonnage tax regime receives formal approval
New Zealand: New Zealand introduces further measures affecting investment in residential property
Poland: More tax exemptions but only for innovators and good employers
Portugal: European court rules on VAT on real estate transactions in Portugal
Russia: VAT on e-services broadens to cover B2B supplies in Russia from 2019
South Africa: 2018 budget: international tax proposals
Spain: Participation exemption regime: are losses obtained on intragroup transactions deductible?
Switzerland: Financial transactions transfer pricing - latest developments
Turkey: Important changes in the Turkish VAT system