June 2015

Main

Swiss court challenges fundamental OECD tax principle

BEPS: Improving data, economic analysis and measurement

ETFs - preparing for future tax challenges

Substance-over-form in China's GAAR

Planning for the BEPS eruption

The Brockman brief: UK diverted profits tax: The extrapolation effect

Deals of the month

Ansip to propose EU-wide VAT threshold “as soon as possible”

Budget confirms Australian commitment to anti-avoidance

Polish referral to ECJ could affect insurance outsourcing VAT across EU

Jaitley orders tax authorities to stop issuing MAT bills

India: Changing perceptions through administrative evolution

Shifting the balance: Asia’s move to indirect tax

Special features - June 2015

Australia: Hockey announces 2015-2016 Budget

Bulgaria: Residency and citizenship in Bulgaria

Canada: Welcome withholding relief for foreign employers with frequent business travelers to Canada

Cyprus: Bilateral agreements signed between Cyprus and Bahrain

Cyprus: Protocol on the double tax treaty signed between Cyprus and South Africa

Germany: Tax Court confirms favourable tax treatment of dividends under tax group rules

India: Minimum alternate tax on foreign companies

Ireland: Tax treatment of exchange traded funds

Italy: Italy announces tax measures for internationalisation purposes

Malta: Budget implementation Act

Middle East: DIFC launches wills and probate registry

New Zealand: Proposed reform of interest withholding tax rules

Serbia: New decree concerning state subsidies

Serbia: Foreign investment promotion and protection agreement (FIPA) between Canada and Serbia comes into force

South Africa: Settlements with SARS

Spain: Keeping an eye on the new Spanish participation exemption

Switzerland: Swiss CTR III - Latest draft legislation issued by the Federal Council

Turkey: Turkish stance on FATCA and Common Reporting Standard

US Inbound: Inbound convertible debt

NFL drops tax-exempt status

Pull the other one…

The Hodge and the dodge

Quotes of the month

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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