The consultation period for the government’s proposed general anti-abuse rule (GAAR) came to a close at the end of last week, with respondent stakeholders saying there are serious problems with the proposal.
Greg Combet, the Australian Minister for Climate Change, this month announced changes to the operation of the carbon pricing mechanism, including the removal of the A$15 ($16) price floor on carbon permits.
The Polish government has published draft amendments to the corporate tax legislation, including changes to the treatment of partnership companies limited by shares, thin capitalisation rules and the taxation of contributions in kind.
TREATY ANALYSIS: The 1993 double taxation avoidance agreement (DTA) between Mexico and the Netherlands was partially updated in December 2008, prompted by concerns over abuse of the old provisions, and a desire to update exchange of information clauses.
In an exclusive interview, Guillermo Michel, Deputy Director of the Deputy Directorate General of Technical and Institutional Coordination at La Administración Federal de Ingresos Públicos (AFIP), talks to International Tax Review about recent and future compliance initiatives, the challenges the tax authority faces, inter-jurisdictional cooperation, and why it wants taxpayers to be successful in their economic activities.
