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  • ndreka.jpg
    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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    Bosnia and Herzegovina: Bosnia and Herzegovina amends rulebook on indirect tax control
    Dajana Topic Pursuant to Article 14 of the Law on the Indirect Taxation System in Bosnia and Herzegovina (BiH) (Official Gazette No. 44/03, 52/04, 34/07, 4/08, 49/09 and 32/13), the governing board of the Indirect Taxation Authority (ITA) adopted amendments to the Rulebook on the Limited Control of Indirect Taxes at the 12th session held on September 2 2016.
    January 25 2017
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    Italy’s tax regime for individuals transferring their residence
    Individuals transferring their tax residence to Italy may benefit from new tax regimes being introduced. Nicola Saccardo, a partner at Maisto e Associati, explains the changes that apply to high-net worth individuals and skilled employees.
    January 25 2017
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    Canada: CbCR rules implemented in Canada
    Dan Jankovic Consistent with the recommendations of Article 13 of the BEPS Project, Canada passed, on December 15 2016, legislation implementing country-by-country reporting (CbCR).
    January 25 2017
  • special-features-red3.jpg
    Special features - February 2017
    Read this month's special feature on Italy
    January 25 2017
  • gozluklu.jpg
    Turkey: Turkey offers tax free repatriation of foreign assets
    Burçin Gözlüklü Ramazan Biçer Turkey has declared several tax amnesties over the last decade to collect more revenues. In August 2016, Turkey again introduced another tax amnesty law that principally restructured defined tax debts and certain public receivables.
    January 25 2017
  • Fuller-James
    US Inbound: Domestic disregarded entities: New reporting rules
    Jim Fuller David Forst Changes to reporting rules in the US are intended to provide the Internal Revenue Service (IRS) with improved access to information that it needs to satisfy its obligations under US tax treaties, tax information exchange agreements (TIEAs) and similar international conventions, as well as to strengthen the enforcement of US tax laws.
    January 25 2017
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    Brazil: Brazil introduces several new tax measures
    Fernando Giacobbo Ruben Gottberg Brazil has recently issued a series of measures that intend to encourage greater taxpayer compliance and ensure domestic rules align with international tax initiatives. Legislation published applies the concept of significant economic activity to Austrian holding companies, amends the rules on the service tax regime, implements CbCR and CRS rules, and introduces a tax regularisation programme.
    January 25 2017
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    President Trump: A new era of taxation
    US tax reform is high on the agenda As Donald Trump takes on the top job in US politics, his promise to overhaul business taxation is already making an impact. But what is planned and will it work as intended?
    Anjana Haines, January 25 2017
  • singapore 320 x 215 free copyright
    Sponsored by Dhruva Advisors
    Revision of India-Singapore Tax treaty; De-notification of Cyprus as a ‘notified jurisdictional area’
    The changes brought about by the Protocol are largely similar to the revised India-Mauritius tax treaty.
    Hariharan Gangadharan, January 25 2017
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