International Updates
On December 10 2018, Portugal published Notice 144/2018 in the Official Gazette, announcing the new income tax treaty with Montenegro.
Under the 60-day rule in Cyprus, individuals are considered tax residents of Cyprus and benefit from the island's tax regime.
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 Deloitte MexicoIn order to provide legal and tax treaty certainty, such a concept should be included and described in legislation because, the mere use of it has a clear negative impact on such resolutions. -
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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