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International updates - March 2017
The latest international updates from our correspondents around the world.
Australia: Australian government submits DPT Bill to parliament
Brazil: Brazil releases guidance on applying withholding tax on payments for software licences
Canada: Canadian committee report recommends tighter Canadian voluntary disclosure programme
Chile: First consultation on the applicability of the Chilean GAAR
China: Tax implications of China’s regulatory rules on cross-border leverage
Cyprus: Circular in Cyprus sheds light on transfer pricing adjustments
Egypt: Egypt to issue Executive Regulations on VAT Law
EU: EU public country-by-country reporting
Georgia: Georgia and Liechtenstein DTA enters into force
Germany: Germany proposed limitations on tax deductibility of royalty payments
Greece: When is it the right time for fiscal stimulus?
Hong Kong: Hong Kong plans new tax regime for aircraft leasing
India: India budget’s key tax proposals
Indonesia: New policy to allow tax authorities to access banks’ taxpayer data
Ireland: Moscovici in Ireland to discuss CCCTB
Italy: VAT group regime in Italy
Luxembourg: Views on the Luxembourg tax reform
Mexico: Decree on capital repatriation
Montenegro: Tax debt payment plan introduced in Montenegro
Netherlands: Revised Netherlands innovation box applied to software companies
New Zealand: New Zealand releases discussion document on modernising tax administration
Norway: Breach of EEA law rejected and plans to change interest cap rules announced
Poland: Poland overhauls structure of fiscal administration
Russia: Russian MAP Profiles: A step forward in resolving treaty-related disputes
Serbia: Serbia adopts amendments to VAT Law
South Africa: The spectre of withholding tax on service fees finally laid to rest
Spain: New transfer pricing documentation requirements become applicable to MNEs
Switzerland: Swiss voters reject Corporate Tax Reform III in its proposed form
Turkey: Turkey introduces a new scheme to boost investment in underdeveloped areas
US Inbound: Executive Order could displace recent tax regulations
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