May/June 2019
Main
International Correspondents
Features
New Analysis
Tax Relief
Special Features
Editorial
Sponsored
Sponsored
-
Sponsored by Deloitte SwitzerlandIn the course of its March 8 2019 meeting, Switzerland's Federal Council took note of an expert board's report and its recommendations for reforming Swiss withholding taxes (WHTs). -
Sponsored by Webber WentzelThe appointment of Edward Kieswetter as the new Commissioner for the South African Revenue Service (SARS) was announced at the end of March 2019.
-
Sponsored by Hager & PartnersEnforced in 2015, the Italian patent box regime is an optional tax benefit allowing reduced tax for income arising from the direct or indirect use of IP assets by companies and commercial entities performing research and development activities.
-
Sponsored by MDDPFrom July 1 2019, payments from Poland abroad that are subject to a withholding tax (WHT) regime and exceeding PLN 2 million ($520,000) will be subject to a standard 19%/20% WHT rate.
-
Sponsored by KPMG ChinaOn April 17 2019, China's National Statistics Bureau announced GDP growth of 6.4% in the first quarter of 2019, the same level as for the fourth quarter of 2018. But China is nonetheless facing the slowest rate of economic growth in 30 years.
-
Sponsored by PwC ChileAs we have commented in previous articles, on August 23 2018, Chile's government presented a Tax Modernisation Bill, which aims to introduce a series of modifications to simplify the Chilean income tax system and incorporate new tax regulations.
-
Sponsored by Dhruva AdvisorsOn April 18 2019, the Central Board of Direct Taxes (CBDT) issued a public consultation report, laying down its proposal for attribution of profits to a permanent establishment (PE) in India. The report is India's first attempt to codify rules on attribution of profits to a PE.
-
Sponsored by EY RomaniaIn January 2019, Romania's General Antifraud Directorate (DGAF) initiated a significant number of operative controls regarding transfer pricing (TP) documentation.
-
Sponsored by Russell McVeaghNew Zealand's government has rejected the recommendation of its tax working group (TWG) that New Zealand introduce a capital gains tax (CGT). Announcing the government's decision, Prime Minister Jacinda Ardern acknowledged that while she personally saw merit in introducing a CGT, there was no mandate to proceed with introducing a CGT.
