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    Poland: R&D tax deduction in Poland
    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.
    April 26 2017
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    Malta: Malta amends tax rules on qualifying employment in aviation
    Mark Galea Salomone Donald Vella The Maltese legislator has continuously sought to attract high-net worth individuals and highly qualified individuals to Malta's shores, especially in the financial services, gaming and aviation industries.
    April 26 2017
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    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.
    April 26 2017
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    Spain: Unconstitutionality of municipal capital gains
    The Spanish Constitutional Court (SCC) has reviewed the constitutionality of the different tax provisions at both national and foral region levels, regulating the tax on the increase in urban land value (IIVTNU).
    April 26 2017
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    Germany: CFC rules regarding third countries referred to CJEU
    Germany's Federal Tax Court (BFH) has doubts that the German controlled foreign company (CFC) regime applicable to passive income with an investment character is in line with EU law and, therefore, the BFH referred a case (C-135/17) to the Court of Justice of the European Union (CJEU).
    April 26 2017
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    Luxembourg: The latest weapon in the fight against BEPS: The MLI
    The signing ceremony for the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting (MLI) is due to take place on June 7 2017. What will this treaty mean for you?
    April 26 2017
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    Netherlands: Extended scope of the innovation box
    Patrick T F Schrievers Gert-Jan Hop The Netherlands government is promoting engagement in research and development (R&D) activities through a preferential corporate income tax regime and specific R&D tax incentives granted to employers with regards to salaries paid to employees who carry out qualifying R&D activities and related capital expenditures. There are a number of extensions to the new innovation box legislation, which applies from January 1 2017, but has retroactive effect from July 1 2016.
    April 26 2017
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    Indirect Tax Forum: Highlights
    On March 30, International Tax Review hosted its Indirect Tax Forum at the Hyatt Regency Hotel in Düsseldorf, Germany, in association with WTS. The day was a great success, with open dialogue from in-house tax professionals, tax advisers and campaigners. Here, conference host Joe Stanley-Smith presents some of the highlights from the day.
    Joe Stanley-Smith, April 26 2017
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    New Zealand: Employee share scheme changes
    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.
    April 26 2017
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    Ireland: New administrative requirements for section 110 companies
    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).
    April 26 2017
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