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  • taiwan taipei skyline
    Taiwan to introduce VAT for online foreign retailers
    Taiwan is to become the latest country to levy a VAT on online foreign retailers, following similar OECD-inspired laws introduced by the EU and countries including Japan, Russia, South Korea, Australia and New Zealand.
    Joe Stanley-Smith, October 26 2016
  • intl-updates-small.jpg
    Hong Kong: New guidance for corporate treasury centres in Hong Kong
    The Hong Kong government gazetted the Inland Revenue (Amendment) (No. 2) Ordinance 2016 (the Ordinance) on June 3 2016, bringing into law a concessionary profits tax rate for qualifying corporate treasury centres (QCTCs). The new rules deem certain interest income and other gains as sourced and taxable in Hong Kong. Amendments to the earlier interest deduction provisions were also made to allow deductions for interest incurred on certain intra-group lending transactions.
    October 26 2016
  • intl-updates-small.jpg
    Poland planning significant VAT changes in 2017
    Serious amendments to Poland's VAT Law are likely to be implemented on January 1 2017. The modifications are mostly aimed at preventing tax fraud and increasing tax collection.
    October 26 2016
  • Social security
    Sponsored by Dhruva Advisors
    India: Tax amortisation of goodwill
    In India, intangibles that qualify for depreciation under the Income-tax Act, 1961 (Act) are defined to include "know-how, patents, copyrights, trademarks, licenses, franchises and any other business or commercial rights of similar nature". Since "goodwill" does not expressly find a mention in the list of intangible assets that qualify for depreciation, claims of depreciation on goodwill have been a matter of debate for a considerable time with decisions on both sides of the spectrum.
    Hariharan Gangadharan, October 26 2016
  • intl-updates-small.jpg
    Sponsored by Russell McVeagh
    New Zealand Inland Revenue expands monitoring of large taxpayers
    The New Zealand Inland Revenue has announced that it will be increasing the number of large taxpayers that it monitors as part of its Basic Compliance Package (BCP). Inland Revenue's announcement comes at a time of increased media and political attention on the tax affairs of foreign-owned multinational groups.
    October 26 2016
  • EUcourt large
    Sponsored by Deloitte Mexico
    Mexican court rules against taxpayers on deduction limits and e-accounting
    By a majority vote, the Second Chamber of Mexico's Supreme Court of Justice ruled on the constitutional trials filed against the Income Tax Law that only allow employers to deduct certain payments.
    Mauricio Martínez D´Meza Violante, October 26 2016
  • Tax technology screenshot_320x192
    Video: The tax function of tomorrow
    Utilising technology has become a vital aspect of any businesses tax function, but without international standardised regulations corporations face uncertainty.
    Amelia Schwanke, October 25 2016
  • Apple Santander
    Santander state aid case may prove crucial to Apple’s appeal
    Apple’s €13 billion ($14.8 billion) tax battle could hinge on a little-known Spanish case involving Santander and Autogrill España that has been knocking around the European Commission and courts for a decade. A final decision is expected in months.
    Caroline Byrne, October 25 2016
  • Ireland casitle in dublin 320 x 215
    Ireland’s 2016 Finance Bill: Impact on real estate transactions
    Ireland’s ongoing process of budget reform has ensured the timely publishing of the Finance Bill 2016 (the bill), which includes noteworthy tax developments for international investors in real estate transactions.
    October 24 2016
  • Signing OECD
    Five new jurisdictions sign the MCAA
    Brazil, Guernsey, Jersey, the Isle of Man and Latvia signed the OECD's Multilateral Competent Authority Agreement (MCAA) for the automatic exchange of country-by-country reports bringing the total to 85.
    October 24 2016
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