Direct Tax

Archive: Direct Tax

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Tax changes for investors in Poland real estate

Piotr Pasko of MDDP Poland comments on the tax changes being introduced in 2022 on real estate investments in Poland.
By MDDP

& Piotr Paśko
December 21 2021
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Australia: Privacy of corporate taxpayer information in the Australian tax system

Paul McNab of DLA Piper describes how sensitive information provided to the Australian Taxation Office is generally protected.
By DLA Piper Australia

& Paul McNab
December 21 2021
This content is from: Direct Tax

The OECD releases model rules for a global minimum tax

The OECD released model rules for its 15% global minimum corporate tax to define the limits to national tax and trade incentives for large companies. Yet, there are protections for corporate investment in the model ru...
By Danish Mehboob
December 20 2021
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Changes ahead for deemed interest on shareholders’ invested capital in Brazil

Fernanda Sampaio, Marina Di Nardo Silva and Milton Schivitaro of Finocchio & Ustra look at the possibility for retrospective payment.
By Fernanda Sampaio

& Finocchio & Ustra

& Marina Di Nardo Silva

& Milton Schivitaro
December 20 2021
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Donations to non-resident entities: For whom the bell tolls?

Mariana Morais Teixeira of Morais Leitão discusses Portugal’s tax framework for donations to non-resident entities.
By Mariana Morais Teixeira

& Morais Leitão, Galvão Teles, Soares da Silva & Associados
December 20 2021
This content is from: European Union

This week in tax: the OECD’s pillar two model rules have been leaked

The OECD’s model rules for a 15% global minimum tax are already circulating among government tax advisors, but the public draft is due on December 20. The model will set up drafts for national rules, which an EU direc...
By Danish Mehboob
December 17 2021
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Chile: Issues new regulation on residence, domicile and loss of domicile

Rodrigo Winter Salgado and Patricio Treuquemil Carimán of PwC Chile discuss the amendments to residence and domicile concepts in Chile.
By Patricio Treuquemil Carimán

& PwC Chile

& Rodrigo Winter Salgado
December 17 2021
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Solvency requirements for legal representatives of non-Mexican residents: Impact on M&A...

Oscar López Velarde and Alonso Miranda Barceló of Ritch Mueller describe the changes for foreign residents when appointing a legal representative to claim treaty benefits on Mexican sourced capital gains from the sale...
By Alonso Miranda Barceló

& Oscar López Velarde

& Ritch Mueller
December 17 2021
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Luxembourg: How is the tax function leveraging automation technologies, and why does it...

Fateh Amroune and Sergio Ruiz de Gracia of Deloitte Luxembourg discuss how global tax authorities are increasing their automation technologies.
By Deloitte Luxembourg

& Fateh Amroune

& Sergio Ruiz de Gracia
December 17 2021
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Switzerland: A closer look at notional interest deduction in the canton of Zurich

René Zulauf and Loris Lipp of Deloitte explain why it would be worthwhile to analyse the application of notional interest deduction in the canton of Zurich.
By Deloitte Switzerland

& Loris Lipp

& René Zulauf
December 16 2021
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Tax certainty: The march goes on

Mark Martin and Thomas Bettge of KPMG in the US review recent developments in ‘tax certainty’.
By KPMG US

& Mark Martin

& Thomas Bettge
December 16 2021
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Netherlands: 2022 Dutch Tax Plan – few policies proposed

Rhys Bane and Jian-Cheng Ku of DLA Piper Netherlands provide an update on the 2022 Dutch Tax Plan.
By DLA Piper Netherlands

& Jian-Cheng Ku

& Rhys Bane
December 15 2021
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Interacting with Chile’s tax administration: A taxpayer view

Sandra Benedetto Back and Andrés Torrejón Correa of PwC Chile take a look at how taxpayers can interact with the Chilean tax administration to make the complexities of a diverse tax system easier to navigate.
By Andrés Torrejón Correa

& PwC Chile

& Sandra Benedetto Back
December 15 2021
This content is from: Direct Tax

Taxpayers win against authorities in CJEU ruling over DAC6 data fishing

The latest outcome from the European Court of Justice (CJEU) on a directive 2018/822 (DAC6) case shows that companies can avoid penalties for intrusive data inquires when EU tax authorities target individuals over gro...
By Danish Mehboob
December 15 2021
This content is from: Global

Tax competition will continue after OECD deal is implemented

The OECD-led pillar one and pillar two tax deal will not bring an end to global tax competition, but tax directors and policymakers agree that it will change how countries compete.
By Alice Jones
December 13 2021
This content is from: United Kingdom

This week in tax: Uber forced to change business model over UK case

Uber will have to change its UK business model following the Supreme Court ruling that drivers using the app are employees, not independent contractors.
By Danish Mehboob

& Josh White

& Leanna Reeves
December 10 2021
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Greece: Digital nomad visa – a tax perspective

Elina Bosinaki of EY Greece explains why the implementation of legislation for Greece’s digital nomad visa raises tax concerns.
By Elina Bosinaki

& EY in Greece
December 10 2021
This content is from: European Union

BusinessEurope wary of EU directive on BEPS 2.0

The Confederation of European Business (BusinessEurope) highlights several risks multinational enterprises (MNEs) face from the EU directive on the OECD’s global tax reform due on December 22.
By Danish Mehboob
December 09 2021
This content is from: Global

Rising Stars Awards 2022: key information and updates

Important information and key updates for the Rising Stars Awards 2022
By John Harrison
December 09 2021
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A closer look at Estonian CIT in Poland

Łukasz Kosonowski of MDDP discusses the Estonian CIT and explains who is likely to benefit the most from this new form of taxation for the corporate taxpayer.
By Łukasz Kosonowski

& MDDP
December 08 2021
This content is from: Indirect Tax

Average OECD tax-to-GDP ratios rose in 2020 despite pandemic

OECD countries saw a marginal increase in their tax-to-GDP ratios from 2019 to 2020. This is despite the widespread disruption caused by the COVID-19 pandemic.
By Alice Jones
December 07 2021
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Norway proposes new limited access to cross-border group contributions within the EEA

Heidi K Skovdahl and Inger Camilla U Gjeruldsen of Deloitte Norway explain the proposal for a new rule on cross-border group contributions, codifying the principles from EU/EEA law regarding ‘final loss’.
By Deloitte Norway

& Heidi Kolstad Skovdahl

& Inger Camilla Gjeruldsen
December 07 2021
This content is from: United Kingdom

UK simplifies R&D incentives and TP rules to boost digital activities

The UK government is making a series of tax simplifications to make its tax environment more competitive. The changes align with the 2023 timeline for the OECD’s global tax reform, a move that limits tax competition.
By Danish Mehboob
December 03 2021
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Being investigated by India’s tax department? Know your rights and options

Raghavan Ramabadran, Sahana Rajkumar and Derlene Joshna of Lakshmikumaran & Sridharan explain how taxpayers can mitigate litigation by being vigilant and proactive during the investigation stage.
By Lakshmikumaran & Sridharan

& Raghavan Ramabadran

& Sahana Rajkumar
December 03 2021
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China tightens tax administration on employee share schemes and technology enterprises

Lewis Lu of KPMG discusses the recent moves on strengthening tax administration on Employee Share Ownership Plan arrangements and tightening scrutiny on high-and-new technology enterprises.
By KPMG China

& Lewis Lu
December 03 2021
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Poland looks ahead to new tax incentives

Bartosz Głowacki of MDDP explains Poland’s new tax incentives package that will come into effect on January 1 2022.
By Bartosz Glowacki

& MDDP
December 02 2021
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Evolution of tax liability insurance: Forward-looking risks

In this interview, Paul Dickinson, head of tax at Themis Underwriting, talks to Dean Andrews, head of tax liability insurance at BMS Group, about forward-looking tax risks and the evolution of the tax liability insura...
By BMS Group

& Dean Andrews
December 02 2021
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Spain: Complexities of participation exemption and the CFC rules

Gonzalo Gallardo of Garrigues explains why it would be advisable for taxpayers in Spain to re-examine their investment structures abroad.
By Garrigues Spain

& Gonzalo Gallardo
December 01 2021
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The impact of BEPS on tax incentives in Hong Kong SAR

Lewis Lu and John Timpany of KPMG China discuss the impact of BEPS on Hong Kong SAR tax incentives and businesses operating in Hong Kong SAR.
By John Timpany

& KPMG China

& Lewis Lu
December 01 2021

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