March 2018
Main
International Correspondents
Features
New Analysis
Tax Relief
Special Features
Editorial
Sponsored
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Sponsored by KPMG USOn January 12 2018, the Internal Revenue Service (IRS) released five directives from the large business and international (LB&I) division.
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Sponsored by Fenwick & WestThe new US tax law's base erosion and anti-abuse minimum tax (BEAT) will have a substantial impact on inbound taxpayers.
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Sponsored by KPMG ChinaThe Chinese State Administration of Taxation (SAT) has introduced two important new circulars to clarify the application of relief under China's double tax agreements (DTAs).
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Sponsored by MathesonIn October 2017 a public consultation was launched by the Minister for Finance on Ireland's corporation tax code. The consultation followed on from the recommendations of independent expert Seamus Coffey, which were detailed in the recently published 'Review of Ireland's Corporation Tax Code' (Coffey Report). The consultation sought views on the implementation of a number of measures into Irish tax law. Among the modernising measures within the scope of the consultation were:
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Sponsored by KPMG ChinaIn January 2018, a tax bulletin was published on the annual meeting held between the Hong Kong Inland Revenue Department (IRD) and the Hong Kong Institute of Certified Public Accountants (HKICPA). The annual meeting covers a wide range of topics and is a discussion on practical matters raised by practitioners on which the IRD provides clarification. Some of the key Hong Kong tax issues discussed included the following.
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Sponsored by Dhruva AdvisorsThe Indian budget was presented on February 1 2018.
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Sponsored by Garrigues PortugalThe taxation of income had been unclear since the recent boom in cryptocurrency trading. The new ruling has come to the delight of tax authorities.
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Sponsored by Deloitte MexicoA recent court ruling in Mexico has enabled the tax authorities to dive deeper into taxpayer affairs to determine whether transactions have real substance. Carlos Ramírez & Víctor Masón of Deloitte Mexico explain why taxpayers should take note of this judgment.
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Sponsored by Hager & PartnersTen years after the Circular Letter n 1/2008 was issued, on December 1 2017 the Italian tax police (Guardia di finanza) released the updated version of its operational manual for tackling tax evasion and fraud (i.e. Circular n 1/2018). This new document includes – as in the past – a section dedicated to transfer pricing (volume III, part V).
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Sponsored by PwC BrazilOn December 29 2017, Law 13,586/2017 (dated December 28 2017) was published providing for the conversion of Provisionary Measure 795/2017 (PM 795/2017) into law.
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Sponsored by MDDPNew regulations in the field of transfer pricing documentation came into force in Poland on January 1 2018.