ITR Search | International Tax Review

Brazil: Withholding tax obligation on the substitution of shares; New rules on documentation for Brazilian non-resident capital gains taxation

Fernando Giacobbo Ruben Gottberg Brazilian Federal Revenue (RFB, by its Portuguese acronym) issued Normative Instruction (NI) 1.664, establishing the responsible party for withholding income taxes on non-resident capital gains arising from the substitution of shares (incorporação de ações).

December 15 2016

Cyprus: The amended Cyprus IP box regime

Zoe Kokoni The Cyprus House of Representatives approve legislative proposals for a revised intellectual property (IP) box regime on October 14 2016.

December 15 2016

New Zealand: New Zealand Inland Revenue releases MNE compliance focus document

Hamish Journeaux The New Zealand Inland Revenue has released a document setting out its compliance focus in respect of multinational enterprises (MNEs).

December 15 2016

Brexit – signed, sealed, and delivered?

When it comes to Brexit, the answers to whether the UK’s departure from the EU is signed, sealed, and delivered are no, no and most definitely not – but that doesn’t mean that businesses are sitting back and waiting for direction. Tim Sarson, tax partner, and Sarah Beeraje, senior manager of international tax, of KPMG UK discuss how businesses have reacted to the UK’s vote to leave the EU.

December 15 2016

Tax Relief

Here we go again. Barely an issue of ITR passes by without poor old Tax Relief being asked to write something funny about a footballer or football agent who is accused of somehow avoiding or evading tax. Hopefully, footballers will start to clean up their affairs soon or we will run out of puns – the back of the net is almost empty!

December 15 2016

EU CCCTB: The potential successes and challenges

The European Commission re-launched its proposal to introduce a common consolidated corporate tax base (CCCTB) on October 25 2016, with the aim of creating a level playing field for multinationals in Europe and creating a simple and pro-business tax environment. Sandy Bhogal, head of tax in London, and Kitty Swanson, associate, of law firm Mayer Brown give their opinion on the plan and whether this attempt may succeed.

December 15 2016

Demonetisation seeks to abolish black money

Sponsored by Dhruva Advisors

India: Demonetisation of high currency notes in India

With almost INR 14 million ($205,000) worth of INR 500 and INR 1,000 notes in circulation, this is so far probably the single biggest effort to root out black money and to curb fake currency and corruption.

Hariharan Gangadharan, December 15 2016

Global Tax 50 2016: Lou Jiwei

Former Chinese minister of finance and G20 chair

December 13 2016

Global Tax 50 2016: The Gulf Cooperation Council (GCC)

The Cooperation Council for the Arab States of the Gulf

December 13 2016

Global Tax 50 2016: Meg Hillier

UK member of parliament; chair of the public accounts committee

December 13 2016

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