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 Dhruva AdvisorsThe OECD guidelines, which were updated in July 2017 to incorporate Action Plan 13 of the BEPS project, provide a minimum requirement of maintaining a three-tiered documentation system. -
Sponsored by Dhruva AdvisorsIn an ex-parte interim order, the Delhi High Court restrained Vodafone from initiating or continuing arbitration proceedings under the India-UK investment treaty.
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Sponsored by MDDPMonika M Dziedzic In July 2017, Polish authorities published a draft of revolutionary amendments to Polish income taxes, which are expected to come into force from January 1 2018 once officially issued. The key measures are:
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