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    Canada: Canadian 2017 budget provides update on BEPS
    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".
    April 26 2017
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    Turkey: Tax exemption introduced for private vessels
    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.
    April 26 2017
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    US Inbound: The impact of Amazon’s win against the IRS
    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.
    April 26 2017
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    Norway: Public consultation on expansion of tax residency rules
    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.
    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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    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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    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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    Switzerland: Swiss CFOs want to see increased tax competition by the cantons
    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).
    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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