ITR Search | International Tax Review

Understanding TP compliance for commencement tax returns

Companies beginning a new business venture in Nigeria face complex compliance rules on transfer pricing in the first three years. Victor Adegite and Adedayo Adebowale of KPMG Nigeria guide businesses through the possible hurdles.

February 28 2017

Special features - March 2017

Read this month's special feature on Mexico

February 28 2017

Luxembourg: Views on the Luxembourg tax reform

Raymond Krawczykowski Sustainability, justice, selectivity and competitiveness, were the hallmarks of Luxembourg's tax reform approved in December 2016. Amendments and targeted tax rate reductions, for both individuals and corporations, became effective on January 1 2017. The measures should help maintain Luxembourg's competitiveness as a location for companies to do business, but the government should continue to adopt additional tax reform measures to continue its progress.

February 28 2017

Ireland: Moscovici in Ireland to discuss CCCTB

Catherine O’Meara Olivia Long EU Commissioner Pierre Moscovici appeared before the Irish Government Committee on Finance (the committee) on January 24 2017 to answer questions on the re-launch of the common consolidated corporate tax base (the CCCTB).

February 28 2017

Netherlands: Revised Netherlands innovation box applied to software companies

Patrick T F Schrievers 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 regard to salaries paid to employees who carry on qualifying R&D activities and related capital expenditure.

February 28 2017

South Africa: The spectre of withholding tax on service fees finally laid to rest

Sean Gilmour With effect from January 1 2017, proposed legislation relating to a possible South African withholding tax on service fees was formally deleted and a long period of uncertainty around this issue finally came to an end.

February 28 2017

Russia: Russian MAP Profiles: A step forward in resolving treaty-related disputes

Alexander Grinko The BEPS Action 14 report "Making Dispute Resolution Mechanisms More Effective" (hereinafter, the 2015 Action 14 Report) contains a commitment by countries to implement a minimum standard to ensure that they resolve treaty-related disputes in a timely, effective and efficient manner by publishing their Mutual Agreement Procedure (MAP) profiles.

February 28 2017

Switzerland: Swiss voters reject Corporate Tax Reform III in its proposed form

Jacques Kistler Rene Zulauf In a referendum held on February 12 2017, the Swiss electorate voted to reject the Corporate Tax Reform III (CTR III), which had been approved by parliament.

February 28 2017

The Brockman brief: Tax haven blacklist: Talk of the town

As EU member states determine the criteria for what constitutes a tax haven, while at the same time lowering their tax rates, the debate over tax havens is growing. Keith Brockman considers the parameters of the ideas of ‘transparency’ and ‘tax haven blacklist’.

February 28 2017

China: Tax implications of China’s regulatory rules on cross-border leverage

Khoonming Ho Lewis Lu The People's Bank of China (PBOC) issued PBOC Circular 9 [2017] on January 12 2017. This makes important changes to the regulations determining how much leverage Chinese enterprises, including foreign invested enterprises (FIEs), can take on through cross-border borrowing into China.

February 28 2017

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