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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
  • Dubai 320 x 215
    Businesses rush to prepare for UAE VAT
    The United Arab Emirates is on target to implement its VAT regime on January 1 2018, but with the final VAT Law yet to be published, businesses face a tight deadline to make sure they have the tools to comply with the new system.
    Anjana Haines, October 26 2016
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    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
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    Chile: Tax treatment for cloud computing services provided without a license
    In June 2016, the Chilean tax authority (IRS) issued a private ruling for the first time regarding payments for the provision of cloud computing services that are not offered by granting a license.
    October 26 2016
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    Croatia: Croatian transfer pricing regulations
    Although Croatia is not an OECD member country, the provisions of the relevant Croatian tax legislation are generally based on the OECD Transfer Pricing (TP) Guidelines.
    October 26 2016
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    South Korea: Another taxpayer win at the Supreme Court on a beneficial ownership case
    The Supreme Court recently held that a UK holding company was the beneficial owner of dividends it received from a Korean taxpayer for purposes of the Korea-UK income tax treaty (the treaty). The court reached its decision despite the existence of certain facts that put the taxpayer at a disadvantage when looking at earlier beneficial ownership decisions that applied the substance-over-form doctrine in a treaty context.
    October 26 2016
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    Spain: Potential recovery of Spanish energy taxes
    Taxpayers may be able to recover several years of paid energy taxes under a long-awaited opinion from the Supreme Court on whether certain taxes are constitutional.
    October 26 2016
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    Serbia: Kazakhstan Senate approves DTA with Serbia
    The agreement for the avoidance of double taxation (DTA) between Serbia and Kazakhstan was signed on August 28 2015 in Astana, and has since been approved through diplomatic channels by both parties.
    October 26 2016
  • Brazil flag 320 x 215
    A new era for tax litigation in Brazil after Carf courts reform
    Advisers and taxpayers are feeling the effects on an overhaul of Brazil's administrative tax courts (the Carf courts) as they struggle to win tax cases.
    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
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