February 2019

Main

Tax chiefs pleased that Netherlands will publish tax rulings

The dangers of tax 'over-tooling'

Despite ‘panic’, Italian e-invoicing seems to have landed smoothly

UK’s profit diversion compliance facility shows emphasis on TP

Tax heads: A global standard is essential for blockchain adoption

Tax directors should change how they think about VAT in the GCC

Stronger tax competition predicted among Swiss cantons post-tax reform

The biggest US states are getting serious about Wayfair

Stop the press: Not another tax named after a multinational

Financial institutions adapt to tax transparency

Dutch court rules on deductibility acquisition and disposal costs

The battle for resources: Making the case for tax departments

2019: The eye of the storm

A practical guide for operational transfer pricing excellence

Special features - January 2019

Albania: Income tax implications following changes to gambling laws

ATO releases guidelines for inbound distributors, hybrid mismatch rules

Bosnia and Herzegovina: Law on Cash Registers in Brčko District amended

Bulgaria: Bulgaria’s new AML measures still require urgent action by companies

Canada confirms withholding tax can apply to the assumption of accrued interest

China: China introduces tax and regulatory measures to stimulate investment

Croatia: Agreement on double taxation avoidance signed with Japan

Germany: Digitisation trends and use of the profit split method

Greece rules that the special solidarity tax falls within the scope of double tax conventions

Hong Kong: Hong Kong concludes free trade agreement negotiations with Australia

India: Delhi’s High Court maintains that overseas GE entities have a PE in India

Indonesia: Indonesia releases tax regulations on food and beverage provisions to employees

Israel’s tax outlook for 2019 eyes exponential R&D investment

Italy: Italy implements the EU’s Anti-Tax Avoidance Directive

Luxembourg: Luxembourg transposes the EU’s interest limitation rule into domestic law

Macedonia: Macedonia introduces progressive personal income tax while increasing corporate tax rate

Malta’s tax framework surrounding an individual’s ownership of cryptoassets

New Zealand: New Zealand proceeds with reform of GST on low-value imported goods

Norway: Norway’s 2019 budget sees corporate income tax dip

Poland: Poland reforms income taxes for 2019

Russia: Russia amends concept of beneficial ownership

South Africa’s courts hand down judgment on Sasol and substance over form

The varied holding structures for Spanish residential properties

Switzerland: Swiss corporate tax reform to be subject to a referendum

Not another tax department transformation

Tax Relief

Tax departments frustrated by French DST as France settles Apple case

Womble Bond Dickinson hires tax consultant in London

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Sponsored by Deloitte Switzerland

Switzerland: Swiss corporate tax reform to be subject to a referendum

Switzerland's Tax Reform and AHV Financing Bill (TRAF, formerly known as Swiss Tax Reform 17 and Swiss Corporate Tax Reform III) will officially be subject to a referendum, as a largely left wing alliance made up of junior green and socialist parties has secured more than 50,000 signatures against the proposed law. The public vote is now scheduled for May 19 2019.

Jacques Kistler, January 28 2019
Sponsored by Eurofast Croatia

Croatia: Agreement on double taxation avoidance signed with Japan

Croatia and Japan celebrated their 25th anniversary of diplomatic relations in 2018. This milestone was further marked with the signing of an agreement on double taxation avoidance (DTA) on October 19 2018. The official document was concluded in English and is yet to be ratified and enforced by the respective states.

David Jakovljevic, January 28 2019
Sponsored by MDDP

Poland: Poland reforms income taxes for 2019

Poland has introduced a series of changes to income taxes from January 1 2019, cutting the corporate income tax (CIT) rate for small business and IP box cases, while addressing key areas of concern including the withholding tax (WHT) rate, exit tax, and the status of trusts and family-owned companies as controlled foreign companies.

Monika Marta Dziedzic, January 28 2019

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