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  • makati.jpg
    Tech companies rush to the Philippines ahead of tax cuts
    The Philippines is implementing a five-step tax cut package The Philippines is set to implement corporate tax cuts in its drive to become a leading tech hub in Southeast Asia. The Philippine government hopes its bid to overhaul the tax regime will attract more businesses in the long term.
    Josh White, March 21 2018
  • intl-updates
    More tax exemptions in Poland but only for innovators and good employers
    Poland's special economic zones (SEZs) represent one of the driving elements of the country's economic success. For 20 years the SEZs have been attracting large, medium and small new investors, both locally and internationally.
    March 21 2018
  • intl-updates
    Are losses obtained on intra-group transactions deductible under Spain's participation exemption regime?
    For many years the Spanish 'participation exemption' regime had the particular characteristic that whereas the capital gains and dividends obtained by Spanish companies from foreign shares were exempt from corporate income tax (subject to given minimum investment and taxation requirements), any losses deriving from the transfer of those shares were deductible for corporate income tax purposes.
    March 21 2018
  • intl-updates
    Important changes in the Turkish VAT system
    The Turkish government has introduced a draft law amending the Turkish VAT Law. This is the most comprehensive amendment to the Turkish tax system since the VAT Law was first introduced in 1986.
    March 21 2018
  • intl-updates
    Maltese tonnage tax regime receives formal approval
    Malta's maritime industry is undeniably one of the island's economic pillars, with the shipping register being the sixth largest in the world and the largest in Europe.
    March 21 2018
  • intl-updates
    New income tax treaty between Georgia and Moldova
    A tax treaty between Georgia and Moldova is the first of its kind concluded between the two countries, and will enter into force after the ratification instruments are exchanged.
    March 21 2018
  • intl-updates
    Russia: VAT on e-services broadens to cover B2B supplies in Russia from 2019
    Federal Law No 335-FZ of November 27 2017 (the Law) has made a number of changes to the VAT rules on e-services, also known in Russia as the 'Google tax'. The first version of these VAT rules, announced in 2017, was quite similar to EU legislation, with only minimal differences, as they were based on the OECD's BEPS Action 1.
    March 21 2018
  • intl-updates
    Indonesia: New regulation on calculation of gross turnover
    On February 13 2018, the Minister of Finance (MoF) issued new Regulation No 15/PMK03/2018 concerning Alternative Methods for Calculating Gross Turnover (MoF Regulation No 15/2018). As the title suggests, the regulation provides several other methods for calculating the gross turnover of an Indonesian taxpayer, and further implements provisions under the Indonesian Income Tax Law.
    March 21 2018
  • intl-updates
    Belarus makes a leap forward: legalises cryptocurrency and provides incentives for related income
    On December 21 2017, the President of Belarus signed the Law on 'The Development of a Digital Economy' (Law). After its entry into force on March 22 2018, businesses based on blockchain technology will become legally regulated in Belarus.
    March 21 2018
  • cows.jpg
    Tax Relief
    The safer end to stand? In line with its commitments to reduce greenhouse gas emissions by 40% by 2020, Denmark is considering introducing a tax on cows – and their farts.
    March 21 2018
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