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  • oecd
    Turning tax policy into reality – Global tax transparency goes live
    Tax transparency is a cornerstone of the global tax agenda and it is now at a critical moment as the universal policy consensus moves to global implementation. Achim Pross, Philip Kerfs, Paul Hondius of the OECD and Radhanath Housden of the Global Forum take stock of the progress made so far on offshore tax evasion, country-by-country reporting (CbCR) and the exchange of information on tax rulings and provide insights into the steps ahead.
    December 15 2016
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    European Commission unveils VAT rules for e-commerce businesses
    European Commission aims to standardise VAT levied on e-commerce transactions It may become easier for e-commerce businesses to sell their goods and services online if the European Commission's latest proposals are enacted.
    Anjana Haines, December 15 2016
  • Deals of the month
    See who has done the tax work on this month’s biggest deals
    December 15 2016
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    Upcoming German tax law changes beyond transfer pricing
    On June 1 2016, the German Ministry of Finance published proposals for change of the German tax laws to implement certain BEPS-related aspects. Claus Jochimsen and Christoph Imschweiler of DLA Piper explore the implications.
    December 15 2016
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    Malta: Malta concludes tax treaty with Vietnam
    Mark Galea Salomone Kirsten Cassar Malta and Vietnam have recently concluded an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (the DTA). The DTA will apply to income tax in Malta and to personal and business income tax in Vietnam.
    December 15 2016
  • singapore
    Assessing the tax impact of Brexit on Asia
    An economic partnership now lies in shambles following the UK’s unilateral decision to separate from the European Union. The impact of this split will be felt by Asian businesses that need to prepare for this unprecedented change. Lam Kok Shang, head of indirect tax, and Angelia Chew, Asia Pacific trade and customs leader, of KPMG in Singapore, explore what may lie ahead.
    December 15 2016
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    Special features - December 2016
    Read this month's special features on Germany, Brexit and Mexico
    December 15 2016
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    Bulgaria: Bulgaria introduces VAT rules on food donations
    Petar Varbanov The new Bulgarian VAT system applicable to free food donations was published in the Official Gazette on November 8 2016 and will apply from January 1 2017. It will result in the VAT-free supply of food donations to food banks, under certain conditions.
    December 15 2016
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    Australia: Australia proposes several legislative changes
    James Newnham Recent updates to Australian tax law have included significant court rulings, the release of several proposals and draft guidance for public consultation, and the submission of legislation in parliament.
    December 15 2016
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    Montenegro: Electronic submission of tax returns becomes mandatory in Montenegro
    Ivan Petrovic According to the amendments to the Law on Corporate Income Tax Law, which will be applicable as of January 1 2017, taxpayers will be obliged to submit their annual tax declaration and tax returns electronically through the tax administration portal.
    December 15 2016
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