ITR Search | International Tax Review

Italy: Non-resident individuals who transfer their place of residence to Italy

Barbara Scampuddu Gian Luca Nieddu Starting from 2017, non-resident individuals who transfer their place of residence to Italy may opt for a preferential tax regime with regard to foreign source income.

March 23 2017

Poland: Reverse-charge on domestic construction services

Janina Fornalik The amendments to the Polish VAT Act, binding since January 1 2017, introduced new regulations regarding the reverse charge mechanism applicable to domestic supplies between two VAT payers consisting of construction works. However, additional specific conditions should be met, which in practice create a number of interpretation problems.

March 23 2017

Inter-group financing by MNEs faces imminent change in the US

The US tax system is on the brink of change as upcoming discussions centre on tax policy (including regulations related to inversion transactions) that will ultimately reshape the US tax treatment of inter-company financing within MNEs. In the second half of 2016, a stream of new regulations and law changes, both actual and proposed, in and outside of the US, created new issues for inter-group financing by multinationals. Stuart Chessman, director at Vivendi, discusses the salient points.

March 23 2017

Businesses will increasingly look to innovate

Sponsored by Dhruva Advisors

India GST: The final leg of the journey

After several twists and turns over the past decade, the introduction of goods and services tax (GST) in India is in the final leg of its journey.

Niraj Bagri, March 23 2017

Canadian budget targets Uber drivers with sales tax

Canada’s Finance Minister William Morneau plans to make drivers using ride-sharing apps, such as Uber, register and charge sales taxes on their taxi services as part of his fairer tax measures announced in the federal budget that target commercial activities.

Anjana Haines, March 23 2017

EU could sue the US over Trump’s border tax

The EU could sue the US over its planned border adjustment tax, as it would likely violate World Trade Organisation rules, Germany’s economy minister Brigitte Zypries said on Friday.

Lena Angvik, March 21 2017

Country-by-country reporting finally arrives in Italy

In February 2017, the Italian Ministry for Finance issued the long-awaited ministerial decree for the implementation of country-by-country reporting (CbCR) in Italy – Ministerial Decree No. 23 of February 23 2017. Antonella Della Rovere and Filipa Correia of Valente Associati GEB Partners discuss the implications.

March 20 2017

Luxembourg appoints new director of taxation

Carlo Fassbinder has become the new Director of Taxation at Luxembourg’s Ministry of Finance.

Anjana Haines, March 17 2017

Editorial: The Ed Sheeran of transfer pricing

It used to be when one talked about country-by-country reporting (CbCR) and tax transparency, people would look at you like you were some kind of beret-wearing, fist-raising, Trotskyist from Tooting shouting "power to the people!"

March 17 2017

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