September 2016

Main

Blockchain and tax: What businesses need to know

Google’s tax woes across the EU

UK expedites EU corporate tax race to the bottom

OECD’s BEPS project failing to combat tax dodging

Luxembourg appeals whistleblower ruling in LuxLeaks trial

MNEs and Belgium attack EU Commission’s decision on excess profits tax rulings

Apple CEO: 'We’re not a tax dodger'

Editorial

BEPS and tax illiteracy: did it just happen?

Deals of the month

Tax obligations for China’s oil and gas upstream sector

Special features - September 2016

Pokémon GO could get caught in a tax bubble

Tax technology: A brave new world

EU harmonises VAT rules on vouchers

Will EU SAF-T reporting be the death of VAT Returns?

US elections: Presidential plans to halt corporate inversions

Albania: Albania changes VAT exemption rules

Argentina enacts tax amnesty provisions and other significant tax changes

Australia: The aftermath of Australia’s federal election

Bosnia and Herzegovina: Non-residents subject to capital gains tax

Brazil: Decision reached on new Brazilian CFC rules

Bulgaria changes calculation method of penalties for not publishing financial statements

Canada: Mark-to-market available to non-financial institutions

Croatia: Amendments to the Croatian Corporate Income Tax Act

Georgia: New corporate income tax rules in Georgia

Germany: Domestic tax law provisions and Brexit

Greece: Another wide interpretation of royalties against the digital economy

India: Intangible assets; buyback taxes; and GST

Indonesia: Tax amnesty implementation regulations

Italy: Brexit: potential consequences on the tax relations between the UK and Italy

New Zealand: New Zealand releases overview of tax policy settings for inbound investment

Poland: Tax authorities reveal the outcomes of tax audits

Romania: Main trends in tax disputes in 2016

Russia: New corporate profits tax incentives for industrial investment projects in Russia

Spain: The never-ending saga of trusts and Spanish tax uncertainty

US: Domestic disregarded entities: New reporting rules in the US

US Outbound: Final country-by-country reporting regulations issued

Tax Relief

International updates - September 2016

Steve Labrum joins transfer pricing team at Baker & McKenzie

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored

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Sponsored by Dhruva Advisors

India: Intangible assets; buyback taxes; and GST

Gains arising from the transfer of capital assets situated in India are taxable in India. However, determining the tax treatment of intangible assets in an Indian context poses several challenges because of the limited guidance on this issue.

Hariharan Gangadharan, August 23, 2016