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    Special features - January 2019
    Read this month's special feature on Mexico
    January 28 2019
  • nokia.jpg
    Tax Relief
    Because tax doesn’t have to be taxing. A less-than-serious look back at some of the quirkier tax stories from the past month.
    January 28 2019
  • condo
    REITs on the rise under Trump’s tax cuts
    Advisors and fund managers expect more qualified opportunity funds (QOFs) to be organised as real estate investment trusts (REITs) to maintain key US tax benefits under the TCJA's qualified opportunity zone (QOZ) programme and avoid locking in investments.
    Danish Mehboob, January 28 2019
  • feb 19
    The dangers of tax 'over-tooling'
    In-house tax teams are implementing tailored software solutions due to the low cost of technology, but should beware of ‘over-tooling’ and employ a coherent purchasing strategy, writes Danish Mehboob.
    Danish Mehboob, January 28 2019
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    Sponsored by Deloitte Switzerland
    Switzerland: Swiss corporate tax reform to be subject to a referendum
    Switzerland's Tax Reform and AHV Financing Bill (TRAF, formerly known as Swiss Tax Reform 17 and Swiss Corporate Tax Reform III) will officially be subject to a referendum, as a largely left wing alliance made up of junior green and socialist parties has secured more than 50,000 signatures against the proposed law. The public vote is now scheduled for May 19 2019.
    Jacques Kistler, January 28 2019
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    Sponsored by Eurofast Croatia
    Croatia: Agreement on double taxation avoidance signed with Japan
    Croatia and Japan celebrated their 25th anniversary of diplomatic relations in 2018. This milestone was further marked with the signing of an agreement on double taxation avoidance (DTA) on October 19 2018. The official document was concluded in English and is yet to be ratified and enforced by the respective states.
    David Jakovljevic, January 28 2019
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    Sponsored by MDDP
    Poland: Poland reforms income taxes for 2019
    Poland has introduced a series of changes to income taxes from January 1 2019, cutting the corporate income tax (CIT) rate for small business and IP box cases, while addressing key areas of concern including the withholding tax (WHT) rate, exit tax, and the status of trusts and family-owned companies as controlled foreign companies.
    Monika Marta Dziedzic, January 28 2019
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    Sponsored by Russell McVeagh
    New Zealand: New Zealand proceeds with reform of GST on low-value imported goods
    New Zealand is changing the goods and services tax on low-value imported goods.
    Tim Stewart, January 28 2019
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    Sponsored by GNV Consulting
    Indonesia: Indonesia releases tax regulations on food and beverage provisions to employees
    On December 19 2018, Indonesia's Minister of Finance (MoF) issued regulation No. 167/PMK.03/2018 (PMK-167) regarding the provision of food and beverages to all employees, and compensation in the form of benefit in kind (BIK) in certain regions that can be deducted from gross income. PMK-167 replaces the previous regulation: MoF Regulation No. 83/PMK.03/2009 (PMK-83). The benefit in kind that can be deducted from the employer's gross income are as follows.
    Benjamin P Simatupang, January 28 2019
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    Sponsored by KPMG Russia
    Russia: Russia amends concept of beneficial ownership
    At the very end of 2018, Federal Law No. 424-FZ was passed, seeing several significant changes to Russian tax legislation regarding the beneficial ownership concept.
    Alexander Tokarev, January 28 2019
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