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  • intl-updates
    Malta: Malta Budget Measures Implementation Act 2018
    On March 29 2018, the Budget Measures Implementation Act (Act) was passed, whereby several of the 2018 budget proposed measures were implemented. At the core of the Act are various interesting fiscal measures and incentives for both businesses and households.
    May 29 2018
  • intl-updates
    New commercial property tax in Poland
    Besides general income tax, since January 1 2018, owners of commercial real estate have been additionally burdened with the obligation to pay the tax on commercial real estate (also called the minimum tax).
    May 29 2018
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    BEPS Actions 8 to 10: National interpretations of TP guidance
    Annika Lindström and Maria Andersson of KPMG discuss how BEPS Actions 8 to 10 are being interpreted in relation to transfer pricing (TP) in Sweden.
    May 29 2018
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    ATO prepares for Australia’s low-value goods GST change
    Joe Stanley-Smith talks to Timothy Dyce, deputy commissioner of indirect tax at the Australian Tax Office (ATO), ahead of the imposition of goods and services tax (GST) on low-value goods from July 1.
    Joe Stanley-Smith, May 29 2018
  • intl-updates
    Argentina: Regulations on certain tax reform aspects
    Through General Resolution 4227, published in the Official Gazette on April 12 2018, the Argentine tax authorities established the long-awaited mechanism to withhold and remit the capital gains tax on transactions involving Argentine securities (i.e. shares, quotas, interest in a local mutual fund, central bank notes, sovereign bonds, etc.), when the seller is a non-resident of Argentina and no exemption prevails.
    May 29 2018
  • intl-updates
    Canada: Selected international tax measures from the 2018 Canadian budget
    The 2018 Canadian federal budget (budget 2018) was introduced on February 27 2018. A major theme of budget 2018 is the Canadian government's commitment to combating what it perceives to be aggressive international tax avoidance.
    May 29 2018
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    Special features - June 2018
    Read this month's special features on Transfer Pricing and Mexico
    May 29 2018
  • intl-updates
    Spain: Participation exemption for real estate rental entities
    According to the Spanish Corporate Income Tax Act, an entity that carries out real estate rental activities must have at least one employee with a full-time labour contract to be deemed an entity performing a 'business activity' (i.e. its income is substantially derived from activities other than passive investment).
    May 29 2018
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    Asia Tax Awards 2018
    Firms, individuals and companies across the Asia-Pacific region shared prizes at the Asia Tax Awards in Singapore on May 3 2018.
    Anjana Haines, May 29 2018
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    MNEs hit by Australia’s R&D tax measures in 2018 budget
    Morrison promises a stronger economy as he deliver his budget in Parliament Companies may begin to look elsewhere to invest in research and development after Australia's Treasurer Scott Morrison said he will be cracking down on the use of R&D tax incentives.
    Anjana Haines, May 29 2018
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