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Tax Relief

After the failed tax, politicians will be hoping to gloss over the incident A proposed 'vanity tax' in the Philippines has been slapped down after an online campaign urged lawmakers: "#DontTaxMyBeauty".

January 25 2017

Constitutions: Could paying a ‘fair share’ of tax already be enshrined in law?

Politicians and campaigners are fond of saying that companies should pay their ‘fair share’ of tax, but the phrase is over-used and lacks legal meaning and backing, becoming little more than a cliché. However, new research has identified clauses in the Constitutions of 15 countries – including two of the G7 member states – which identify an obligation to contribute to the public purse. Joe Stanley-Smith explores how this could force companies to take more notice of the fair-share debate.

Joe Stanley-Smith, January 25 2017

The post-BEPS advantages of the Netherlands

Roelof Gerritsen and Ivo Kuipers, both partners at Atlas Tax Lawyers in the Netherlands, look at why the country will remain a prime location for multinationals and foreign investors as governments worldwide transition towards more harmonised tax rules in line with the OECD’s BEPS Project.

January 25 2017

China’s environmental protection tax

China’s environmental protection tax introduces a new administrative framework that may change the tax burden for polluting enterprises.

January 25 2017

Argentina and UAE sign double tax treaty

The tax treatment of transactions between Argentina and the UAE will change after the two nations signed a new agreement for the avoidance of double taxation (DTA).

January 25 2017

Hong Kong: Shenzhen-Hong Kong Stock Connect opens

Khoonming Ho Ayesha Macpherson Lau The Shenzhen-Hong Kong Stock Connect cross-border share trading mechanism commenced operation on December 5 2016.

January 25 2017

Malta issues MAP guidelines

The conclusion of double tax treaties has grown to become one of Malta's key international tax policies, but its experience with mutual agreement procedures (MAP) and alternative dispute resolution mechanisms is in its infancy.

January 25 2017

Georgia: Georgia and South Korea DTA applies from 2017

Lopatina Irina The provisions of the double tax treaty between Georgia and South Korea apply from January 1 2017.

January 25 2017

Malta committed to EU presidency despite tax haven accusations

Malta will push ahead with its EU presidency agenda despite criticisms Malta is focusing on its presidency of the EU Council, despite claims that the country would not be able to pass the EU's tax haven criteria if it were assessed – an accusation the country's finance minister has dismissed.

Anjana Haines, January 25 2017

Albania: Albanian parliament amends Law on Tax Procedures

Dorina Asllani Ndreka In November 2016, the Albanian parliament approved a large number of changes in one of the main laws regulating the activity of the tax authorities in the country, the Law on Tax Procedures.

January 25 2017

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