International Updates
Under the 60-day rule in Cyprus, individuals are considered tax residents of Cyprus and benefit from the island's tax regime.
On December 10 2018, Portugal published Notice 144/2018 in the Official Gazette, announcing the new income tax treaty with Montenegro.
Russian legal entities that make capital gains from the sale of shares are eligible for a 0% tax rate, yet the criteria for satisfying this arrangement may not always be so simple.
Canada's Revenue Agency (CRA) confirmed in a recent technical interpretation (2017-071330117) that Canadian withholding tax can apply to the accrued (but unpaid) interest on a debt owed by a Canadian resident to a non-resident when the debt is assumed by another entity and such an assumption constitutes a "novation" of the debt obligation for purposes of the applicable commercial law.
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Sponsored by KPMG RussiaRussia: Russia adopts OECD BEPS 13 rules on three-tiered approach for transfer pricing documentationIn December 2017, Russia passed into law the three-tiered approach for transfer pricing (TP) documentation in accordance with OECD BEPS Action Plan 13. -
Sponsored by KPMG ChinaIn line with its pledge to boost Hong Kong's competitiveness and comply with its international obligations, the Hong Kong government has recently introduced two tax reforms.
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Sponsored by Garrigues SpainAs is known, and as has been highlighted on these same pages in the past, the European Commission has in the last years deployed intense activity at the review, under EU state aid rules, of national laws (and individual rulings) regulating the direct taxation of companies.
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