February 2018
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Sponsored by Garrigues SpainAs is known, and as has been highlighted on these same pages in the past, the European Commission has in the last years deployed intense activity at the review, under EU state aid rules, of national laws (and individual rulings) regulating the direct taxation of companies.
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Sponsored by Deloitte SwitzerlandThe Swiss Corporate Tax Reform 17 (STR 17) remains an urgent task for the Swiss federal government, and the finance minister has provided an update on the timeline for implementation.
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Sponsored by KPMG ChinaIn the final days of 2017, the Chinese authorities set out a series of new incentives and improved tax treatments with a view to fostering both greater inbound and outbound investment in 2018. The Chinese Finance Minister, Mr Xiao Jie, also set out his plan of broader reforms for the medium term.
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Sponsored by KPMG ChinaIn line with its pledge to boost Hong Kong's competitiveness and comply with its international obligations, the Hong Kong government has recently introduced two tax reforms.
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Sponsored by MDDPRevolutionary modifications in transfer pricing (TP) regulations, introduced by the Corporate Income Tax (CIT) law amendment valid since January 1 2017, may be followed by more changes binding from 2018.
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Sponsored by Russell McVeaghIn a recent decision, the New Zealand High Court considered a challenge to the validity of requests for information made by New Zealand Inland Revenue at the request of the Korean National Tax Service (Korea).
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Sponsored by KPMG RussiaRussia: Russia adopts OECD BEPS 13 rules on three-tiered approach for transfer pricing documentationIn December 2017, Russia passed into law the three-tiered approach for transfer pricing (TP) documentation in accordance with OECD BEPS Action Plan 13.
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Sponsored by PwC BrazilThe federal Brazilian tax authorities (RFB) published a declaratory act regarding the withholding tax on payments abroad for a license to distribute or commercialise software.
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Sponsored by Dhruva AdvisorsThe introduction of the goods and services tax last year has led to a consolidation of the indirect tax regime in India. The government is now moving to overhaul the direct tax regime.
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Sponsored by PwC ChileThe Chilean IRS issued Circular Letter No 57 on December 7 2017 regarding the concept of permanent establishment (PE) for purposes of obtaining a Chilean identification number when non-resident, non-domiciled individuals or legal entities initiate business activities in Chile.
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Sponsored by Garrigues PortugalThe Portuguese tax authorities recently published three rulings covering taxation of income derived from foreign fiduciary structures by resident individuals.