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  • The Mexican government began its TP audit programme in 1999
    Sponsored by Garrigues Spain
    Should non-resident individuals pay taxes on their interest in non-resident companies owning real property in Spain?
    Spain levies a net wealth tax on the net assets of individuals for the purposes of which any individual owning assets located, or rights which can be exercised, in a Spanish territory is classed as a taxable person by virtue of an in rem obligation.
    Alberto García, December 12 2018
  • Sponsored by Eurofast Albania
    Kosovo: Kosovo ratifies tax treaty with Austria
    On June 8 2018, Kosovo and Austria signed the Convention for Elimination of Double Taxation with the purpose of developing their economic relationship and enhancing their co-operation in tax matters. On July 27 2018, Kosovo ratified the treaty; thus it will be effective from next year.
    December 12 2018
  • Sponsored by Hager & Partners
    Italy: Transfer pricing adjustments: VAT treatment
    A ruling issued on November 2 2018 by the Central Revenue has provided clarification regarding the application of the VAT regime to transfer pricing (TP) year-end adjustments occurring between related companies belonging to the same multinational group (group).
    Barbara Scampuddu, December 12 2018
  • Sponsored by Nera
    Germany: Profit-split considerations in TNMM solutions in a post-BEPS world
    The combined effect of the globalisation of entrepreneurial responsibilities within multinationals and the OECD's BEPS initiative puts traditional one-sided transfer pricing (TP) methods under increased pressure. NERA Managing Director Dr Yves Hervé and Associate Director Philip de Homont show how transactional net margin method (TNMM)-type TP solutions can be made sustainable for the future.
    Philip de Homont, December 12 2018
  • mag
    Tax and HR departments must collaborate to avoid costly IR35 non-compliance
    Corporate tax functions must work closely with HR departments immediately to ensure their businesses are ready to comply with the UK’s IR35 legislation, governing payroll taxes and employee contracts, by April 2020.
    Danish Mehboob, December 12 2018
  • container-ship-600x375
    ATO releases draft guidance on offshore shipping service hubs
    The Australian Taxation Office (ATO) has released a draft schedule that deals with offshore shipping service hubs.
    December 11 2018
  • bada-bagh-India 320 x 215
    Indian GAAR disputes to continue but there is hope, say tax directors
    Tax departments must be extra-vigilant to avoid costly litigation resulting from India’s recurrent and creative use of the general anti-avoidance rule, say tax directors – but even strong documentation may not be enough.
    Anjana Haines, December 10 2018
  • vat-fig1.jpg
    Pushing the digital frontiers of tax in China
    Drawing on China and international experience with the digitalisation of taxation, in particular as it relates to indirect taxation, Lachlan Wolfers, Vincent Pang, John Wang and Grace Luo chart out the possible future of tax rules, tax administration, and the tax profession itself.
    December 10 2018
  • iit-fig-1.jpg
    One giant step forward in Chinese IIT reform
    China’s individual income tax (IIT) reform has finally been implemented. While it has brought benefits for some, others await further clarity from the authorities on the implications. Michelle Zhou, Jason Jiang, Murray Sarelius and Sheila Zhang outline the impacts of this major tax reform and key considerations for taxpayers.
    December 10 2018
  • chang-sherry.jpg
    Taiwan’s forward-looking tax policies
    Taiwan refined its framework for taxing digital economy businesses in the past year, improved the tax rules for foreign enterprises operating regional logistics hubs, and updated transfer pricing (TP) provisions. Sherry Chang, Stephen Hsu, Hazel Chen, Ellen Ting, Lynn Chen and Betty Lee examine these important policy developments.
    December 10 2018
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