October 2018
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International Correspondents
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New Analysis
Tax Relief
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Editorial
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Sponsored by Garrigues PortugalA recent Portuguese Arbitration Court decision (Case 639/2017-T), dealing with the application of the exemption method to foreign-based liquidation proceeds for non-habitual tax residents serves as a good illustration of how this domestic exemption works. -
Sponsored by Dhruva AdvisorsThe Income-tax Act, 1961 was amended in 2012 such that non-resident taxpayers are not entitled to claim relief under a tax treaty unless they obtain a tax residency certificate (TRC) from their country of residence. But a recent court ruling has changed the situation.
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Sponsored by Deloitte SwitzerlandOn June 25 2018, an amendment to Directive 2011/16/EU (DAC6), came into force, which may have a significant impact on Swiss entities.
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