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Freddy Karyadi Nina Cornelia Santoso In preparation for the first exchange of information (EOI) by September 2018, the Indonesian government has enacted several implementing regulations, despite the ongoing discussions to issue a Government Regulation in Lieu of Law (Peraturan Pemerintah Pengganti Undang-undang, or Perppu) as the legal basis for EOI in Indonesia. The said Perppu is currently being proposed to the President and is expected to be signed in the near future. Upon its enactment, the Perppu shall become effective, despite the initial plan to implement the first EOI by 2018. Subsequently, the Indonesian tax authority may immediately access both foreign or local customer information data from banking, capital market, insurance, and other financial sectors.

Soraya M Jamal Bill S Maclagan Canada's 2017 budget gives a clear indication of the Canadian government's commitment to "continue to work with its international partners to ensure a coherent and consistent response to fight tax avoidance".

Burçin Gözlüklü Ramazan Biçer Turkey's wealthiest individuals have historically registered their private vessels in the countries where a tax exemption is available. There are also a plenty of private vessels used in Turkish coastal waters that carry a foreign country's flag.

Jim Fuller David Forst The US Tax Court decision in Amazon.com Inc. v. Commissioner, 148 T.C. No. 8 (2017), is another in a line of cases where the court applied US transfer pricing law in a straightforward manner and rejected the Internal Revenue Service's (IRS) aggressive and unfounded interpretations of the very law that it wrote. It has important ramifications for both outbound and inbound taxpayers, with the focus here being inbound.

Daniel Herde Trond Eivind Johnsen The Norwegian Ministry of Finance has proposed new rules regulating the tax residency for companies that have been opened to public consultation.

Shaun Connolly Tim Stewart The Taxation (Annual Rates for 2017-18, Employment and Investment Income, and Remedial Matters) Bill was introduced in New Zealand's Parliament on April 6 2017.

Kevin Smith Turlough Galvin The Irish Revenue Commissioners (Revenue) have updated the section 110 form (Form S110) that must be filed by companies that qualify under section 110 of the Taxes Consolidation Act 1997 (TCA).

Monika Marta Dziedzic Aleksandra Tylenda The new easier application and higher amount of tax relief for research and development (R&D) is now available under the Polish tax system.

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.

More than 100 chief financial officers (CFOs) in Switzerland have said they want to see a comprehensive solution be developed when preparing the new Corporate Tax Reform III (CTR III).