International updates - December 2017 / January 2018

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International updates - December 2017 / January 2018

International Updates

The latest international updates from our correspondents around the world.

Argentina: Comprehensive tax reform drafted

Australia: Hybrid mismatch rules

Bosnia and Herzegovina: Bosnia and Herzegovina ratifies updated treaty with Romania

Brazil: Congress approves amendment to DTA with Norway

Canada: Guidance on determination of taxable Canadian property status

Chile: Corporate migration

China: A busy year and more ahead

European Union: Debate on circumventing national vetoes on EU taxation policies gathers steam

Georgia: Georgian virtual zone entities offer new opportunities for IT companies

Germany: Legislative agenda for 2018

Greece: Separate tax residence status for spouses

Hong Kong: Rapid changes to tax policies to drive its competitive edge

India: Ending the year with several important tax rulings

Indonesia: New regulation provides opportunity for further tax amnesty

Iran: VAT exemption for hybrid and electric vehicles

Ireland: Revenue guidance on VAT treatment of payment services

Italy: Stability Law for 2018 introduces measures for businesses

Luxembourg: The importance of the terms of agreements in VAT and leasing

Macedonia: Double tax treaty between FYR Macedonia and Belgium enters into force

Malta: Notional interest deduction rules

Mexico: Controversy over applicability of 4.9% withholding tax rate on interest

Montenegro: Income tax treaty between Montenegro and Portugal

New Zealand: New Government’s tax priorities

Poland: Double deductions for R&D expenses become possible

South Africa: Taxation Laws Amendment Bill 2017

Switzerland: A year in review and an outlook on the tax landscape

Turkey: Is the wealth fund an opportunity or threat?

US Inbound: Tax Cuts and Jobs Act

more across site & shared bottom lb ros

More from across our site

Advisers with pre-existing corporation tax or self-assessment accounts must now register or risk enforcement action from HMRC
India's tax authorities are increasingly scrutinising the rationale behind cross-border structures
Sharmila Sanmugam's move from industry to WTS UK offers an early glimpse into how the fledgling firm hopes to compete with larger rivals
Historical claims involving KPMG Australia's tax practice have surfaced as the firm battles a separate parliamentary inquiry into its handling of whistleblowers
While AI is revolutionising tax work, it is also reshaping clients’ willingness to pay for advice and their perception of the value generated by tax advisers
From Dhruva Advisors to Svalner Atlas, Ryan is growing fast. Tom Shave discusses consolidation, competition, and tax’s private equity debate
Awards
ITR is delighted to reveal the shortlisted nominees for the Middle East Tax Awards
The UK has confirmed its approach to the OECD’s side-by-side deal, but US-parented groups may find pillar two compliance remains far from straightforward
Fragmented pillar two taxation and increased use of AI by tax authorities have left clients fearful of heightened disputes exposure
Grant Thornton Advisors’ latest acquisition has produced the fifth-largest US advisory firm by revenue, but there’s still a clear gulf between it and the big four
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