July / August 2015

Main

India's MAT: The government is listening

Why tax treaties matter in Iraq’s evolving taxation landscape

Foreign pension funds with US investments: Tax classification

BEPS implementation in the US - Now comes the hard part

Russia: Revised CFC rules for trusts and foundations

How good governance can curb illicit financial flows out of Africa

Error, please try again: Europe reloads CCCTB

Deals of the month

Illusory transparency: A symptom of BEPS complexity

India’s Rs 20,000 crore demand disrupts Cairn merger

Hatch and Ryan voice US BEPS concerns

Switzerland makes Bitcoin VAT exempt

Saint-Amans and Bhatia hit out at EU non-cooperative list

Ghana amends VAT Act; hits real estate but exempts pharmaceuticals

Vicious and virtuous circles: Planning for change with Schroders’ group tax head

European Tax Awards 2015

Argentina: New Argentina-Chile tax treaty creates fresh structuring opportunities

Australia: Australian Budget measures receive royal assent

Bulgaria: The alternative choice for tax planning

Canada: CRA GAAR committee documents compelled – Superior Plus Corp v the Queen

Chile: Transitory regime for goods and income located or perceived abroad

Chile: New instructions regarding provisional withholding on capital gains

China: Implementation guidance issued for Announcement 7 indirect transfers

EU: ‘Tax Transparency Package 2.0’: New EU action plan for fundamental reforms of business taxation in the EU

Germany: Federal Tax Court rules CFC income is not subject to trade tax

Hong Kong: Hong Kong moves towards a favourable Treasury regime

Luxembourg: Luxembourg starts ratification process of four new tax treaties and six amending protocols

Malta: Aviation transactions benefit from Malta tax regime

Middle East: The impact of FATCA on financial institutions in the GCC

Montenegro: New incentive related to cinematography law in Montenegro

New Zealand: Government announces measures for taxing gains from sales of residential property

New Zealand: New director requirements and disclosure obligations for New Zealand companies

Poland: Changes to the Polish VAT law

Russia: New Russian transfer pricing rules for corresponding adjustments

Spain: Spain set to introduce modifications to transfer pricing reporting requirements

Switzerland: Revised draft legislation on Corporate Tax Reform III introduced into parliament

US Outbound: Final anti-inversion regulations retain bright-line substantial business activities test

Oregon takes new route on fuel tax, but is it miles too far?

Blueberries: A Maine source of tax revenue

Lack of transfer transparency at Barcelona continues to attract taxman’s interest

Quotes of the month

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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