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  • Alexander Grinko Since 2012, clause 2 of Article 105.20 of the Tax Code of the Russian Federation (the RF Tax Code) has allowed taxpayers to conclude advance pricing agreements (APAs) on cross-border transactions with related parties.
  • 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.
  • Khoonming Ho Lewis Lu Key clarifications were made to China's transfer pricing (TP) guidance recently. This included both the finalisation of guidance "localising" the OECD's BEPS TP work for China and clarifications on TP documentation and reporting requirements.
  • Panayiotis Diallinas Moldova has recently clarified certain requirements relating to the taxation of dividends distributed during the period 2008-15 to residents of Bulgaria, in the context of the applicable double tax treaty concluded between the two countries in 1998.
  • Melissa Lim On April 6 2017, the Australian Treasurer announced the progress made so far of the Australian Taxation Office's (ATO) multinational tax crackdown.
  • Maria Nicolaou Zoe Kokoni The Cyprus tax authorities, taking into consideration the international developments (OECD/G20 initiative – BEPS), have decided to amend the tax regime in relation to profit margins on loans between related parties.
  • Lewis Lu Curtis Ng On March 10 2017, the Hong Kong government gazetted the Inland Revenue (Amendment) (No.2) Bill 2017, which formally introduces a concessionary tax regime for certain aircraft leasing activities. The law was introduced into the Legislative Council for consideration and is expected to apply from the 2017/18 year of assessment. The main features of the proposed regime are:
  • Dorina Asllani Ndreka By adopting Law No. 6/2017, the Albanian Parliament amended the 1993 Law on Hydrocarbons (Exploration and Production). These latest changes are intended to make the law more easily applicable and to bring it closer to the acquis of the EU. The amendments also focus on safeguarding these important public assets.
  • 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).
  • Tax planning is adapting to reflect a more transparent and technological world, bringing with it a change in attitudes and new challenges for taxpayers. The decisions made now should not be underestimated as they could have unexpected consequences later.