ITR Search | International Tax Review

Cyprus: Cyprus immovable property tax reform

Zoe Kokoni Nicholas Karastergios The Cyprus Council of Ministers has approved the reduction of immovable property tax rates by 50% from 1 per thousand (that had been initially proposed) to 0.5 per thousand.

July 12 2016

Chile: Understanding the new employee stock option plans

César Agliati Ignacio Núñez The tax treatment of Employee Stock Options (ESOPS) will change from January 1 2017 when the Tax Reform Law No. 20.780 of September 2014, included in Article 17 No. 8 of the Chilean Income tax law, incorporates new rules in order to apply taxes to the different stages of an ESOP.

July 12 2016

Canada: Important Deadline Approaching under Canada’s “upstream loan” Rules

Ian Caines August 19 2016 will be an important deadline under Canada's "upstream loan" rules for foreign affiliates. After that date, the rules will begin to apply to certain historical intra-group indebtedness that was previously exempt due to a limited period of transitional relief.

July 12 2016

Italy: Advance ruling for new investments in light of the recent clarifications provided by tax authorities

Michele Vannucci Aurelio Massimiano Circular No. 25/E, issued by the Italian tax authorities, has provided further clarifications on the advance ruling on new investments introduced by Legislative Decree No. 147 provided on September 14 2015, confirming its remarkable appeal for Italian and foreign investors.

July 12 2016

Serbia: Serbia clarifies registration of foreign entities for VAT purposes

Aleksandra Rafailovic On May 23, 2016, the Serbian Ministry of Finance announced its clarifying opinion on the tax representation of a non-resident entity for the purpose of implementing the Law on Value Added Tax and the obligation to register for VAT.

July 12 2016

Separating intangible value by surveys

In the ninth in a series of articles on intangibles and finance, Philip de Homont and Alexander Voegele of NERA Frankfurt show how to handle surveys for intangibles and transfer pricing.

July 12 2016

Tax Bill to have significant impact on financing transactions

As New Zealand proposes to revise its non-resident withholding tax rules and how they apply to interest, Shaun Connolly and Chris Harker of Russell McVeagh examine the implications for foreign and domestic parties to financing transactions.

July 12 2016

South Korea: Recent ruling clarifies whether foreign limited partnership can be looked through for purposes of treaty application

John Kwak Sang Jin Park The South Korean tax authority, along with the Supreme Court, have not always been in agreement on the way certain foreign pass-through entities are treated in foreign jurisdictions.

July 12 2016

Editorial

I join as the new editor of International Tax Review at a very exciting time.

Anjana Haines, July 12 2016

Russia: Companies must comply with new waste rules or face environmental tax

Andrey Ermolaev Many companies this year have fallen within the scope of new regulations on the disposal of consumer products and packaging waste.

July 12 2016

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