April 2015

Main

UK Budget latest sign of OECD being undercut

TP risk determination: Transparency and mutuality

Deals of the month

EC unveils transparency measures; makes AEoI central to evasion fight

Luxembourg makes another move towards FATCA compliance

10% VAT in Korea to hit top e-commerce companies on July 1

How tax transparency went global - the new automatic exchange standard: from concept to reality

Pascale Colin: Defining challenges for today's group tax manager

Global oil price plunge shakes up the way governments do taxes

Practical considerations for Chinese withholding tax on cross-border service transactions

Irish Revenue official: Bringing MOSS to life

Indian POEM: A melodious reading?

Free-for-all: HMRC’s data-sharing relating to offshore assets

Albania: Categories of foreigners working in Albania

Australia: Australia updating financial services tax concessions

Bosnia and Herzegovina: Special methods of tax debt payment for companies in Republic of Srpska declared unconstitutional

Brazil: Tax rulings issued dealing with the registration of payments in SISCOSERV

Bulgaria: Public listed companies in Bulgaria

Canada: Department of Finance reconsidering the proposed FAPI pick-up rule

Chile: Indirect transfer rules in light of the Chilean tax treaties

China: New Chinese indirect offshore disposal rules issued

Croatia: Croatia signs double taxation avoidance agreement with the UK

Cyprus: Russia’s deoffshorisation law and Cyprus companies

EU: Tax policy tops EU Commission agenda for 2015

Germany: Interest-free loans between foreign subsidiaries

Greece: Favourable tax regime for shared service offices

India: International tax proposals in Budget 2015

Italy: Robin Hood Tax on energy companies declared illegitimate

Luxembourg: Luxembourg tax authorities release circular on tax residence certificates for Luxembourg UCIs

FYR Macedonia: FYR Macedonia – Kazakhstan treaty ratified by parliament

Malta: Malta’s global residence programme

Mexico: Limitation of benefits and anti-abuse rules in Mexico’s tax agreements

Middle East: Tax landscape continues to evolve across the region with increase in information exchange

Montenegro: Crisis tax

New Zealand: New Zealand IRD releases issues paper on related party debt remission

Spain: Latest developments on transfer pricing legislation in Spain

Switzerland: The application of a double tax treaty needs to be confirmed with all relevant tax authorities

Turkey: The effect of Turkey’s G20 presidency on the G20/OECD BEPS project

US Inbound: Obama Budget proposals: Tax corporate distributions as dividends

Tax Relief

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored