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  • Ignacio Rodríguez The Minimum Notional Income Tax (MNIT) is a sort of alternative minimum income tax and is payable by, among others, companies, partnerships and other business entities organised or established in Argentina (including branches of foreign companies, certain trusts, closed mutual funds, and so on).
  • Tax work is being transformed by technology, and the role of the tax director is changing with it. Joe Stanley-Smith looks at the new tools on offer to businesses, the skills needed to use them properly, and why companies need to jump on the bandwagon sooner rather than later.
  • The Tax Act of 2015 set forth a new centralised partnership audit regime that goes into effect for partnership tax years beginning on and after January 1 2018. A number of issues raised by the new partnership rules affect foreign partners.
  • Although not legally binding, the Canada Revenue Agency (CRA) recently answered three questions about the entitlement of UK minority limited partners (Partners), under the Canada-UK income tax convention (Treaty), to a reduction of the Canadian 25% withholding rate on certain dividend and interest payments.
  • Luxembourg will have to adjust its rules for determining the application of the "independent group of persons" (IGP) exemption in the EU VAT Directive following an EU court ruling
  • See who has done the tax work on this month’s biggest deals
  • Maggie Zhuang, tax manager at Chevron China Energy Company, shares her experience and lessons in complying with China’s transfer pricing (TP) policy under Public Notice No. 42, which required the information to be submitted for the first time.
  • Read this month's special features on Ireland and the US
  • Ireland is in a position that allows it to adapt well to external issues. Fintan Clancy and Ciara Fagan of Arthur Cox highlight global and European trends and discuss how they impact transactions carried out in Ireland, sometimes with unexpected and curious side effects.
  • Dajana Topic The Law on financial business activities in Bosnia and Herzegovina (FBiH) was published in the Official Gazette of FBiH No. 48/16 in June 2016, while it became effective as of December 30 2016.