May 2015

Main

EU: Cross-border exchange of rulings - what's proposed?

Mirror, mirror on the wall, please show the purpose to all

Swedish interest deductibility: Unilateral action proposed

DPT: Counterbalancing the UK's 'open for business' agenda?

Authority arsenals ever-expanding

The Brockman brief: Timing symmetry is shattered: CbCR and TP documentation

Deals of the month

Danish GAAR threatens taxpayers with uncertainty and aggression

India’s ‘taxpayer-friendly regime’ short-lived as MAT hits investors

Franco-German treaty changes have unexpected hit on real estate

Shome leaves ministerial adviser role behind

Special features - May 2015

Australia: Reforms on the horizon as anti-avoidance action continues

Brazil: Incoming changes to PIS and COFINS on financial revenues

Canada: Foreign exchange gains and losses from forward contracts

Chile: New foreign investment regime

China: Fourth protocol to the China – Hong Kong tax treaty

EU: European Parliament ups the ante on tax transparency and rulings

Germany: Repayment of nominal capital

India: Exclusion of overseas dividend from indirect transfer provisions

Italy: Last call to regularise investments and activities

Luxembourg: Luxembourg IP regime to become ‘BEPS-friendly’ in 2016

BEPS and the Middle East: Change is coming

New Zealand: Government seeks public consultation on simplifying and modernising tax administration system

Portugal: Withholding tax on interest payments to foreign financial institutions goes to court

Spain: New tax rules to consider in the context of inbound investments

Switzerland: Amendments to the expatriate ordinance – merely a clarification?

Turkey: A milestone in Turkish tax law: European Court of Human Rights standards

US Inbound: IRS outsources transfer pricing examination to law firm

Tax Relief

Tax planners' task tougher than ever

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored