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International updates - May 2017
The latest international updates from our correspondents around the world.
Albania: Albania changes Law on Hydrocarbons
Australia: Multinational tax crackdown: Government update on tax audit activities in Australia
Brazil: Brazil issues withholding tax guidance on the importation of services
Bulgaria: Clarifications published on dividends paid between Bulgaria and Moldova
Canada: Canadian 2017 budget provides update on BEPS
China: China finalises transfer pricing guidance
Croatia: Croatia implements BEPS Action 13
Cyprus: Changes anticipated on acceptable profit margins between related companies
Egypt: Egypt ratifies its DTA with Kuwait
Germany: German CFC rules regarding third countries referred to CJEU
Greece: Mutual agreement procedure clarified
Hong Kong: New Hong Kong tax rules for aircraft leasing
India: Capital gains exemption for listed shares; GST bills roll-out in sight
Indonesia: New regulations on exchange of information: beginning of a new era
Ireland: New administrative requirements for section 110 companies
Italy: Italy issues advance tax treatment ruling for logistic hubs and PEs
Luxembourg: The latest weapon in the fight against BEPS: The MLI
Malta: Malta amends tax rules on qualifying employment in aviation
Netherlands: Extended scope of the innovation box
New Zealand: Employee share scheme changes
Norway: Public consultation on expansion of tax residency rules
Poland: R&D tax deduction in Poland
Russia: Russia’s APAs for cross-border transactions offer new possibilities
Spain: Unconstitutionality of municipal capital gains
Switzerland: Swiss CFOs want to see increased tax competition by the cantons
Turkey: Tax exemption introduced for private vessels
US Inbound: The impact of Amazon’s win against the IRS
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