July/August 2019
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Cover Story
International Correspondents
Features
Tax Relief
Special Features
News Analysis
Editorial
Sponsored
Sponsored
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Sponsored by Deloitte LuxembourgLuxembourg’s stability and innovative culture has made it a global leader in the financial services sector. However, the greater interaction between the tax and regulatory dimension is creating complex tax governance and controversy challenges. Deloitte Luxembourg’s Ralf Heussner and Enrique Marchesi-Herce explore the impact BEPS changes will have on Luxembourg and its financial services sector -
Sponsored by Deloitte MexicoAlthough this title may read like the like a title to a thriller novel or at least a pretty good campaign soundbite, it comes very close to the actual name of a recently published executive decree in Mexico.
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Sponsored by Fenwick & WestThe US Treasury and the Internal Revenue Service (IRS) have proposed withholding tax regulations regarding the Tax Cuts and Jobs Act (TCJA) provisions, addressing sales of interests in partnerships engaged in the conduct of a US trade or business.
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Sponsored by GNV ConsultingThe government has issued Director General of Tax Decision No. KEP-440/PJ/2019, concerning the exemption from administrative penalties for the late submission of tax returns (SPT) that were due on April 30 2019.
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Sponsored by PwC ChileOn August 23 2018, the Chilean government presented a tax modernisation bill, which aims to introduce a series of modifications seeking to simplify the Chilean income tax system and incorporate new tax regulations.
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Sponsored by Deloitte SwitzerlandSwiss voters approved the Swiss tax reform and AHV Financing Bill. With headline tax rates of 12%-14% in most cantons, which can be reduced to as low as 9% with instruments such as the patent box, Switzerland will remain attractive to foreign investors.
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Sponsored by Russell McVeaghThe New Zealand government has released a discussion document proposing a digital services tax (DST) as an interim measure while OECD discussions continue on possible changes to the international tax framework to address the digitalisation of the global economy.
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Sponsored by EY RomaniaFour months after the European Commission (EC) requested Romania to lower its statute of limitation for additional customs liabilities from five years to three years, we have not identified any action from the Romanian authorities to comply with the request.
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Sponsored by Fenech & Fenech AdvocatesThe recently published Consolidated Group (Income Tax) Rules, 2019, grant groups, as defined therein, the option to be treated as a single ‘fiscal unit’ for income tax purposes.
