February 2015

Main

Happy 2015!

Deals of the month

India closes in on IFRS convergence

Italian VAT could rise from 22% to 25.5% by 2018

Return of Abe: Japan to slash corporate tax rate in five years

BEPS – Preventing treaty abuse: A practical perspective

Mariano Giralt: Global custodian and acronym-buster

In taxpayers' sights: What to look out for in 2015

Full plate for taxpayers seeking certainty in 2015

Indirect tax: Innovation, energy, and e-commerce

Moving goalposts mean taxpayers must stay on toes

Special features - February 2015

GST director shares insight on ambitious GST programmes

Argentina: Case law against wealth tax on branches

Australia: Recent cases, ATO rulings and the year ahead

Brazil: New regulations for Brazilian CFC rules

Bulgaria: FATCA agreement between Bulgaria and the US

Canada: CRA expresses views on 97(2) planning

Chile: New anti-avoidance rules: Substance over form?

China: New guidance on Chinese GAAR

Cyprus: Cyprus expands double tax treaty network with Lithuania agreement

EU: Financial transaction tax: Back on track (again)?

Germany: Tax amendments 2015 finalised

India: Ruling on taxing installation or commissioning activities in composite contracts

Ireland: Consultation launched on Ireland’s Knowledge Development Box

Italy: Italy is reviewing the criteria to identify tax havens

Luxembourg: Advanced Tax Clearance practice formalised

Malta: Inland Revenue department issues FATCA guidelines

Mexico: Relevant transactions should be reported to the Mexican tax authorities

New Zealand: New Zealand government releases timeline for considering initiatives to address BEPS

Portugal: Portuguese corporate tax changes for 2015

Romania: Overview of 2015 investment incentives

Serbia: An overview of transfer pricing in Serbia

South Africa: Tax law changes and tax compliance requirements

South Korea: Notable 2015 tax law amendments affecting foreign invested companies and foreign individuals

Spain: If you're an importer, your VAT financial cost could be reduced

Switzerland: Many more foreign-domiciled suppliers VAT liable from January 1 2015

US Inbound: US trade or business

US Outbound: IRS provides exception to PFIC reporting for certain marked-to-market stock

Girls beat the boys in tax filing stakes

And the award for the most glamorous job in tax goes to…

Beyonce tax

Quotes of the month

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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