September 2015

Main

A tax system for sustainable growth

Winds of change: Energy taxation evolving as oil price slips further

Disclosure of intercompany agreements under BEPS

Issues the economist forgets? TP policy – a banking perspective

Balance: From IP tax policy to gender disparity

The Brockman brief: CbCR examined: Is this a TEST (transparent effort to shift taxes)?

Deals of the month

HMRC wins accelerated payment notices case

IMF repeats call for VAT and corporate tax in UAE

Luxembourg extends first FATCA deadline

EC tells France to recover €1.37 billion from EDF

Kokott recommends VAT exemption for Bitcoin in ECJ

Oreamuno named arbitrator in Vodafone-India dispute

Behind the scenes with China’s tax minister: Writing on the wall spells harmonisation

Americas Tax Awards 2015

A coordinated approach to combat tax fraud and evasion

Special features - September 2015

Tearing up the VAT Directive: Reduced rates reform

The new Italian Patent Box regime

How long will a ‘voluntary’ code of practice remain voluntary?

Australia: Transparency still tops Australian Government’s agenda

Bosnia and Herzegovina: New threshold for large VAT taxpayers

Brazil: New Provisional Measure requires disclosure of certain transactions

Bulgaria: Double tax treaty between Bulgaria and Norway

Canada: Canadian authorities may access taxpayer self-assessments for uncertain tax positions

China: Standardisation of the administration on cost sharing agreements

Cyprus: Cyprus improves tax benefits for investors

Egypt: ‘Free zones’ system in Egypt

EU: June ECOFIN Council debates mandatory AEoI, tax rulings and Interest & Royalties Directive

Germany: Discussion draft issued on reform of investment taxation

Greece: Bridging the VAT gap: The case for Greek VAT reform

India: India-Mauritius treaty renegotiations continue

Ireland: Recent developments in Ireland’s R&D tax credit regime

Italy: Italian Cabinet approves the Internationalisation Decree’s tax package: Simplification for CFC and black-list cost rules

FYR Macedonia: FYR Macedonian government approves Saudi Arabia double tax treaty

Malta: United Nations Pensions Programme rules

Middle East: Oil prices push the GCC VAT debate into the spotlight again

Montenegro: Montenegro – Austria tax treaty

New Zealand: NZ Government allocates additional funding for audit and enforcement activities

Poland: In case of legal doubts, rule in favour of the taxpayer

Russia: Introducing the beneficial owner concept as part of Russia’s de-offshorisation initiatives

Serbia: VAT refund in Serbia

South Africa: New tax legislation and exchange control case

Spain: New taxation of capital gains obtained by non-residents

Switzerland: What does ‘arm’s-length’ mean?

Turkey: Draft guidelines on advance pricing agreements

US Inbound: Tax Court decision raises attorney-client privilege questions

Harper: A Netflix show

TV host sets up own church to expose tax loopholes

Quotes of the month

Anson: Practical implications for investment managers and funds

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored

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India: India-Mauritius treaty renegotiations continue

Under Indian law, capital gains on the transfer of shares of an Indian company are taxable in India. However, under a few treaties, including Mauritius, the right to tax such gains has been ceded by India in favour of the seller's country of residence.

Hariharan Gangadharan, August 20, 2015