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  • intl-updates-small.jpg
    Indonesia’s road to 2018 and the AEOI
    Indonesia's plans to exchange tax information with tax authorities worldwide from September 2018 could push taxpayers to repatriate their assets.
    March 23 2017
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    Bosnia and Herzegovina: Amendments to the Profit Tax Law in Republic of Srpska of Bosnia and Herzegovina
    Dajana Topic The National Assembly of the Republic of Srpska (RS) adopted amendments to the Profit Tax Law on December 28 2016. The main changes entered into force on January 1 2017.
    March 23 2017
  • audit
    Technology solutions in a post-BEPS world
    There has been a complete paradigm shift in global taxation with the rise in audit risks caused by new global initiatives like the OECD’s BEPS Project. JD Choi, CEO at Tax Technologies, explores the technology solutions that should be administered to mitigate these audit risks in a post-BEPS world.
    March 23 2017
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    Bulgaria: Bulgaria amends VAT Law
    Panayiotis Diallinas Recent important amendments to the Bulgarian Law on VAT became effective on January 1 2017. The amendments are related to mixed supplies of assets and immovable property, the tour operator margin scheme, the obligation for VAT registration in cases of inheritance, and changes in the rules for supplies made by a person acting in his own name but for the account of another person.
    March 23 2017
  • Asllani-Ndreka-Dorina
    Albania: DTA between Albania and Iceland becomes effective
    Dorina Asllani Ndreka Albania and Iceland signed an agreement for the avoidance of double taxation and the prevention of tax evasion regarding income tax (DTA) on September 26 2014, which was ratified by both countries and entered into force on January 6 2016. Under the treaty provisions, its general implementation has begun as of January 1 2017.
    March 23 2017
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    Special features - April 2017
    Read this month's special feature on New Zealand
    March 23 2017
  • lim.jpg
    Australia: Recent cross-border developments
    Melissa Lim There have been several developments in Australia over that past month that affect businesses, including changes to the goods and services tax (GST) rules, more transparency on the beneficial owners of companies, and amendments to transfer pricing provisions. All of these recent changes are discussed below.
    March 23 2017
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    Luxembourg: Income threshold for non-residents to gain residency benefits to be put to the test
    Pierre Jean Estagerie Vincent Reynvoet A decision issued by the Court of Justice of the European Union (CJEU) on February 9 2017 ("X" case) indicates that the rules for a non-resident working in Luxembourg to be treated as a tax resident could be subject to change.
    March 23 2017
  • risk
    Brexit: Knowing the unknowns for taxation
    Dealing with the known unknowns is all any business can seek to do in the uncertain environment, whether it stems from the US or the UK. Cormac Kelleher, international tax partner at Mazars in Dublin discusses the plethora of unknowns and how companies can navigate through it all.
    March 23 2017
  • cover
    Bridging the digital gap: How tax fits into cryptocurrencies and blockchain development
    The world is on the cusp of a major tax revolution as cryptocurrencies and online distributed ledger technologies, such as blockchain, push financial systems from the physical world to online. Amelia Schwanke speaks to the experts in a roundtable discussion about the tax implications and usage of digital currencies and blockchain.
    Amelia Schwanke, March 23 2017
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