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  • Advisers from Deloitte LATCO (Latin America Countries Organisation – a cluster that includes all countries in the region except Brazil, Chile and Mexico) contribute to a regional roundup of the major transfer pricing implications of reforms initiated to counter base erosion and profit shifting (BEPS).
  • New Zealand’s distance-selling regime will be similar in some ways to the EU’s New Zealand is set to become the next country to implement a distance selling regime for B2C sales, charging companies goods and services tax (GST) on sales to its residents, after the government released a discussion draft on proposed changes.
  • Dan Roman and Aron Joy of KPMG look back on Anson, tracking the background to the case before focusing on the types of structure that could be affected by the decision and how this impact may manifest itself in practice.
  • The Saudi Arabian Department of Zakat and Income Tax (DZIT) has issued internal guidelines to all its branches and divisions for processing withholding tax (WHT) refund claims for non-residents.
  • Rafael Sayagues, Isabel Chiri and Alexandre Barbellion of EY look at the role of Central American countries Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua and Panama in the global tax playground and whether a cascading ‘tax bullying’ effect can be seen when global trends are established
  • India hopes implementing the Shah recommendations will stop FIIs and FPIs from packing their bags In good news for foreign institutional investors (FIIs) and foreign portfolio investors (FPIs), the Indian government has accepted the recommendations of the AP Shah panel on India's minimum alternate tax (MAT).
  • Roberto Carlos Rivas and Josefina Casals of PwC Chile assess the Chilean Government’s progress in implementing the 2014 tax reform package, reflecting on how certain provisions are impacting foreign investors and looking ahead to see how these measures will sit alongside the implementation of base erosion and profit shifting (BEPS) related measures
  • Type of deal Value Acquirer Target Adviser to acquirer
  • Sponsored by Dhruva Advisors
    The controversial issue of applicability of MAT to both FIIs/FPIs may finally be resolved.
  • Taxand, the global network of more than 2,000 tax advisers in 50 countries, has announced a change in its membership in Germany.