April 2018

Main

Making a virtue of transparency

Editorial

The Brockman brief: EU27-Trends to watch

Tech companies rush to the Philippines ahead of tax cuts

Russia launches tax amnesty before CRS comes into effect

Italy’s election result spells uncertainty for businesses

Wasteful expenditures lead to tax hikes in South Africa’s 2018 budget

ITR Women in Tax Forum: Celebrating excellence

Inside the Revenue Service: What does the IRS do with your data?

IRS Special: Digging for data with Doug O’Donnell

IRS Special: Running the risk

Embracing tax technology: The full perspective

Global digital VAT/GST implementations: key questions

Australia: CGT, tax consolidation changes and RCF IV appeal

Belarus makes a leap forward: legalises cryptocurrency and provides incentives for related income

Bosnia and Herzegovina: Amendments to the Law on Excise Duties in Bosnia and Herzegovina

Federal Court authorises CRA to obtain taxpayer information directly from PayPal Canada

China: Tax and regulatory reforms outlined as National People’s Congress meets

Cyprus: Double tax treaty between Cyprus and Jersey enters into force

New income tax treaty between Georgia and Moldova

Greece: ECJ decision on bad debt VAT relief could serve as a guide in many Greek cases

Hong Kong: A summary of Hong Kong’s budget 2018 to 2019

No service tax applicable on reimbursements, rules Indian Supreme Court

Indonesia: New regulation on calculation of gross turnover

Italy: Ministry of Finance launches a public consultation on transfer pricing

Maltese tonnage tax regime receives formal approval

New Zealand: New Zealand introduces further measures affecting investment in residential property

Portugal: European court rules on VAT on real estate transactions in Portugal

Russia: VAT on e-services broadens to cover B2B supplies in Russia from 2019

South Africa: 2018 budget: international tax proposals

Are losses obtained on intra-group transactions deductible under Spain's participation exemption regime?

Latest developments in financial transactions transfer pricing: The Swiss view

Important changes in the Turkish VAT system

Tax Relief

Chilean withholding tax of 35% on outbound payments for video games

More tax exemptions in Poland but only for innovators and good employers

International updates - April 2018

Euromoney LMG Americas Women in Business Law Awards 2018 - shortlist announced

Euromoney LMG Europe Women in Business Law Awards 2018 - shortlist announced

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored

Sponsored

Sponsored by PwC Chile

Chilean withholding tax of 35% on outbound payments for video games

Bearing in mind that nowadays more than half of the population of the US plays video games and that live gaming events have been watched more than the NBA finals, the importance of the video game industry and its impact on the market has increased substantially during recent years.

March 21 2018

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