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Welcome to the world of secondary adjustments

Tirthesh Bagadiya of Bagadiya & Jain looks at what he sees as the beginning of a new era in Indian transfer pricing regulations

February 28 2017

Germany: Germany proposed limitations on tax deductibility of royalty payments

Alexander Linn Thorsten Braun The German government decided on January 25 to introduce a bill into the legislative process that would limit the deductibility of royalty payments between related parties for payments that become due after December 31 2017.

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

Italy: VAT group regime in Italy

Andrea Rottoli The 2017 Italian Finance Act implemented the VAT group regime in Italy, laid down by Article 11 of the VAT Directive. The provisions will enter into force from January 1 2018 and the regime will be effective as of 2019.

February 28 2017

Spain: New transfer pricing documentation requirements become applicable to MNEs

Mario Ortega Rocio Madero The Spanish Corporate Income Tax Regulations (CITR) approved in July 2015 introduced, among others, several amendments in the area of transfer pricing documentation. These changes are a result of the tax authority's efforts to align Spanish regulations with the guidelines established for the documentation of intragroup transactions by the OECD in Action 13 of the BEPS Action Plan.

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

EU: EU public country-by-country reporting

Bob van der Made The EU Parliament's members of the Economic and Monetary Affairs (ECON) Committee and the Legal Affairs Committee (JURI) published their joint draft legislative recommendations on the European Commission's public country-by-country reporting (public CbCR) proposal on February 9 2017.

February 28 2017

Inside M&A: Welcome to the Tax Transactional Survey 2017

International Tax Review’s flagship tax transactional feature looks at the global M&A market during 2016, explores the tax trends in major deals that may continue into 2017, and provides a breakdown of the leading firms in transactional advice across multiple jurisdictions.

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

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