Netherlands to abolish thin capitalisation regime As tradition dictates, the Dutch government presented its annual budget – including the annual tax plan – on the third Tuesday of September. By Matthew Gilleard September 26 2012
Is Malaysia about to cut corporate tax? With an election looming, Prime Minister Najib Razak is likely to release a taxpayer-friendly budget on Friday, and taxpayers are hopeful that this will include a corporate tax cut. By Matthew Gilleard September 26 2012
US looks at tax code provisions regarding profit shifting and capital gains Last week, the Senate continued its assessment of the tax code and of what form comprehensive tax reform should take, by holding a hearing on offshore profit shifting, as well... By Matthew Gilleard September 26 2012
How to choose branches or subsidiaries in your corporate structure A constant issue faced by multinational taxpayers is whether branches or subsidiaries are a more useful and flexible part of the corporate structure and in what circumstances it is appropriate... By Matthew Gilleard September 19 2012
UK GAAR reaction reveals serious constitutional problems The consultation period for the government’s proposed general anti-abuse rule (GAAR) came to a close at the end of last week, with respondent stakeholders saying there are serious problems with... By Matthew Gilleard September 18 2012
Australian carbon tax continues to cause controversy despite changes Greg Combet, the Australian Minister for Climate Change, this month announced changes to the operation of the carbon pricing mechanism, including the removal of the A$15 ($16) price floor on... By Matthew Gilleard September 14 2012
Analysing the Mexico-Netherlands DTA TREATY ANALYSIS: The 1993 double taxation avoidance agreement (DTA) between Mexico and the Netherlands was partially updated in December 2008, prompted by concerns over abuse of the old provisions, and... By Matthew Gilleard September 11 2012
Chile hikes corporate tax rate amid raft of reforms Chile’s Senate has approved a tax reform Bill which will increase the corporate tax rate from 17% to 20%, among other measures. By Matthew Gilleard September 11 2012
Poland unveils partnership u-turn among corporate tax changes The Polish government has published draft amendments to the corporate tax legislation, including changes to the treatment of partnership companies limited by shares, thin capitalisation rules and the taxation of... By Matthew Gilleard September 11 2012
Argentina's AFIP reveals compliance secrets In an exclusive interview, Guillermo Michel, Deputy Director of the Deputy Directorate General of Technical and Institutional Coordination at La Administración Federal de Ingresos Públicos (AFIP), talks to International Tax... By Matthew Gilleard September 10 2012
