March/April 2019
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International Correspondents
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Tax Relief
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Sponsored by KPMG ChinaIn recent years, China's venture capital (VC) industry has undergone rapid development and expansion.
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Sponsored by DLA Piper NetherlandsThe Dutch State Secretary of Finance sent a letter to the Dutch Parliament on February 26 2019, answering questions raised by members of the House of Representatives on the proposed changes to the Dutch tax ruling practice, and announced introduction of a conditional withholding tax (WHT) on intra-group, outbound interest and royalty payments.
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Sponsored by KPMG Hong KongThe Financial Secretary Paul Chan announced the 2019/20 Hong Kong budget on February 27 2019, outlining the government's plan for the economy and its proposals for changes to taxation.
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Sponsored by Webber WentzelA number of proposed tax changes were highlighted in documents released as part of South Africa's annual budget on February 20 2019. The draft legislation dealing with these will only be released for comment later in the year, but some of the key takeaways have been highlighted below.
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Sponsored by NeraIn our last article, we described the challenges that the digital transformation poses for transfer pricing (TP). In this article, we want to show how emerging business interdependencies can be translated into new TP models.
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Sponsored by Eurofast CroatiaThe Croatian government has worked relentlessly on the nation's economic recovery, having already completed two rounds of tax reform in 2017 and 2018, with a third round to commence in 2019.
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Sponsored by Garrigues SpainRoyal Decree-Law 2/2016 introduced a number of tax measures seeking to reduce the budget deficit.
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Sponsored by Fenech & Fenech AdvocatesUnlike many jurisdictions, Maltese employers are not obliged to provide a private workplace pension to their employees.
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Sponsored by MDDPPolish taxpayers will be able to apply new criteria to determine whether parties are related or not for tax purposes from 2019.
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Sponsored by Deloitte LuxembourgLuxembourg has introduced controlled foreign company (CFC) rules for the first time in national legislation as part of its transposition of the EU's Anti-Tax Avoidance Directive (ATAD 1).
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Sponsored by Dhruva AdvisorsThe Mumbai Income Tax Appellate Tribunal (tribunal) has held that a territorial nexus is necessary for determining profits attributable to operations carried out in India. Agency commission accrued, or arising, outside of India is not taxable under domestic laws.
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Sponsored by EY in GreeceLaw 4548/2018 (new law) on sociétés anonymes (SAs), or corporations in Greece, entered into force on January 1 2019, replacing Law 2190/1920, which governed the operations of corporations in Greece for almost one century.