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Romania: Taxation of worldwide income: new rules and interpretation issues

Claudia Sofianu Amendments brought to the Romanian Tax Code in September 2011 have introduced new rules on taxation of worldwide income for foreign individuals residing in Romania, in force from last month.

February 01 2012
Indonesia: Income tax treatment of shariah-based banking and financial Institutions

Suryohadi, PB Taxand Like in Malaysia and in many European countries, many private conventional banks and financial institutions in Indonesia have opened a business unit based on the shariah law (Islamic law). This trend to open shariah-related business activities is taking place to serve the increasing number of customers interested in the services of Islamic banking and financial institutions.

February 01 2012
Luxembourg: Russia and Luxembourg amend double tax treaty

Paul Chambers

February 01 2012
Canada: Canadian Supreme Court confirms GAAR test

Edward Rowe

February 01 2012
Switzerland: Tightening of the Swiss withholding tax practice

As a result of the decision of the Federal Court of Switzerland (BGE 2C_756/2010) the Federal Tax Administration has recently tightened the practice as to the withholding tax notification procedure on Swiss dividends.

February 01 2012
Australia: Government winds back tax consolidation opportunities

The Australian government has announced significant changes to the way the tax consolidation rules work for company groups.

February 01 2012
French FTT will only benefit UK, says Financial Secretary

Banks will leave France and relocate their financial transaction branches to the UK and other jurisdictions if President Nicolas Sarkozy goes ahead with the financial transactions tax (FTT), according to UK Financial Secretary to the Treasury Mark Hoban.

Joe Dalton, February 01 2012
Sullivan & Worcester promotes one to partnership

David Kaplan has become a partner of Sullivan & Worcester in Boston. He advises on the structuring of M&A and real estate transactions, including those relating to real estate investment trusts (REIT), as well as international tax planning for multinational clients and other tax planning for business entities.

February 01 2012
Switzerland: Tightening of the Swiss withholding tax practice

Katya Federspiel As a result of the decision of the Federal Court of Switzerland (BGE 2C_756/2010) the Federal Tax Administration has recently tightened the practice as to the withholding tax notification procedure on Swiss dividends.

February 01 2012
Mexico: 2012 Mexican tax package update

David Cuellar

February 01 2012

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