ITR Search | International Tax Review

Chile: Concept of beneficiary of a double tax treaty

Gregorio Martínez Ignacio Núñez Chilean domestic law provides a withholding mechanism that requires the Chilean resident who pays a non-domicile or non-resident to withhold the amount of tax due and revert it to the tax authorities.

May 30 2017

Malta: Incentives for Malta’s capital markets

Mark Galea Salomone Donald Vella In the budget speech for 2017, the Minister for Finance announced a number of fiscal incentives and measures targeted towards attracting local and foreign investment on the Malta Stock Exchange (MSE). These measures were implemented into Maltese law via the Budget Measures Implementation Act, 2017.

May 30 2017

Poland: The benefits of operating in a special economic zone

Monika Dziedzic Until 2027, most of businesses operating in Polish special economic zones (SEZs) may be exempt from profits tax and real estate tax. There are 14 SEZs located all around Poland, but the SEZ status may be also given to nearly any appointed location.

May 30 2017

Spain: Would EU law preclude Spanish inheritance and gift tax legislation in relation to cases involving parties resident in third states?

Rafael Calvo Salvador Pastoriza The EU institutions have emphasised in the past that European law precludes the Spanish inheritance and gift tax legislation. As a result, the European Commission commenced an infringement procedure against Spain to put an end to the discrimination being suffered by some EU citizens as a result of the wording of the Spanish (central and autonomous community government) legislation in force at that time, applicable to inheritances.

May 30 2017

Australia gets even tougher on tackling MNE tax avoidance

Businesses will see their nest eggs hit as the ATO gets tough Australian Treasurer Scott Morrison says the government will continue its crackdown on multinationals not paying their 'fair share' of tax and announced more targeted measures in his 2017-18 budget speech. He also announced a major levy that will hit the country's biggest banks.

Anjana Haines, May 30 2017

The economics behind EU tax probes: What it means for you

Understanding competition economics can help multinationals and national authorities restore and maintain the legal certainty of tax rulings. In the first of a two-part series of articles, Carina Lange, senior consultant at CEG Global in the Netherlands, explains the approach the Commission is taking to assess whether tax rulings or systems distort competition and how it fits into the general economic assessment of state aid cases.

May 30 2017

The introduction of GST is seen as an eagerly awaited

GST in India: Learning from the Malaysian experience

India is about to embark on a landmark change to its indirect tax system by implementing a goods and services tax (GST) regime. Yvonne Beh, partner at Wong & Partners (a member firm of Baker McKenzie International) and Nishant Shah, partner at Economic Laws Practice, explore how India can learn from Malaysia’s implementation experience.

May 30 2017

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.

May 30 2017

Asia forum shows there is more to tax than BEPS

BEPS may have been first among the topics for discussion at International Tax Review’s Asia Tax Forum, but it was not the only subject on the list. As Ralph Cunningham reports, panellists and delegates were also keen to discuss issues such as anti-avoidance, dispute resolution and tax incentives in their own countries and elsewhere.

Ralph Cunningham, May 30 2017

Special features - June 2017

Read this month's special features on Technology, Mexico and China

May 30 2017

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