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Croatia: Croatia publishes new bylaw on the automatic exchange of information

David

October 03 2016
Malta: Malta and securitisation cell companies

Mark Galea

October 03 2016
New Zealand: New Zealand government releases discussion document on tackling hybrid mismatches

Brendan Brown Tim Stewart The New Zealand government released a discussion document on September 6 2016, proposing reforms to address so-called hybrid mismatch arrangements.

October 03 2016
Russia: Russia amends tax laws to involve taxpayers in audits with higher tax authorities

Alexander Grinko In order to improve the examination of tax audit materials and tax control procedures, amendments to the Tax Code of the Russian Federation have been adopted.

October 03 2016
Tax Relief

Fans stream Nelly’s hottest tunes to help his tax debts Fans of US rapper Nelly have started a campaign to help settle his $2.4 million tax debt by streaming his 2002 hit "Hot in Herre" on masse.

October 03 2016
Mexican FIBRA-E: An update on the investment opportunities

As a follow-on from the energy reform, the infrastructure and energy sector has witnessed a new-found interest from participants who want to invest in publicly traded securities. Ricardo Rendón and Carlos Enrique Naime from law firm Chévez, Ruiz, Zamarripa look at the developments.

October 03 2016
Chile: Chilean investors should check their tax residence

Taxpayers will be subject to an Attributed Income System or a Partially Integrated System from 2017 and onwards, changing the way corporate income tax is paid in Chile.

October 03 2016
Italy: The new Italian ‘White List’ – tax opportunities for foreign investors

The Italian government updated the so-called "White List" to include a number of jurisdictions that were previously deemed uncooperative.

October 03 2016
Poland: International assignments – new labour law and standpoint of tax authorities

The Act on the posting of workers in the territory of Poland entered into force on June 18 2016.

October 03 2016
Spain: New tax regime applicable to capital gains due to change of residence

One of the most significant changes introduced in the latest reform of the Spanish Personal Income Tax Law (PIT Law) was the establishment of an exit tax, which is levied on certain unrealised capital gains on shares and other financial assets when a taxpayer transfers his residence outside Spain.

October 03 2016

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