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

Sponsored

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