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  • Deals of the month
    See who has done the tax work on this month’s biggest deals
    August 23 2016
  • Editorial
    The summer months have been full of treats and surprises when it comes to tax.
    Anjana Haines, August 23 2016
  • Secrecy large_
    OECD’s BEPS project failing to combat tax dodging
    Criticism against the OECD’s BEPS Action Plan to fight tax avoidance and evasion has widened the battle for tax transparency.
    Amelia Schwanke, August 23 2016
  • Tax competition race to the bottom
    UK expedites EU corporate tax race to the bottom
    Businesses must assess their next moves after the UK’s Brexit vote triggered plans in the UK to cut the corporation tax rate, which may have started a race to the bottom on rates among European countries.
    Amelia Schwanke, August 23 2016
  • Pokemon
    Pokémon GO could get caught in a tax bubble
    Mobile app sensation Pokémon GO has once again raised the debate on taxing digital services and in-app purchases. Joe Stanley-Smith and Amelia Schwanke compile a veritable Poké-montage of the best tax insights into the wildly popular app and the tax rules surrounding the growing market.
    August 23 2016
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    New Zealand: New Zealand releases overview of tax policy settings for inbound investment
    James Lester The New Zealand Inland Revenue and Treasury have released a draft report outlining the current policy framework for taxing income earned on inbound investment into New Zealand (New Zealand's taxation framework for inbound investment, June 2016).
    August 23 2016
  • Ndreka
    Albania: Albania changes VAT exemption rules
    Dorina Asllani Ndreka Albania's Ministry of Finance issued a Directive in May 2016 to change Directive No. 6, dated January 30 2015, 'On the value added tax in the Republic of Albania'. The Directive expands the range of financial transactions excluded and facilitates its implementation.
    August 23 2016
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    Bosnia and Herzegovina: Non-residents subject to capital gains tax
    Dajana Topic The amendments to the Corporate Income Tax Law of the Federation of Bosnia and Herzegovina (FBiH) entered into force on March 6 2016. The new updates are effective as of January 1 2016 and provide that non-resident companies are taxed on capital gains derived from the sale of shares, immovable property or interests in equity, unless otherwise provided by a tax treaty.
    August 23 2016
  • jakovljevic.jpg
    Croatia: Amendments to the Croatian Corporate Income Tax Act
    David Jakovljevic The Croatian Parliament approved the EU Parent-Subsidiary Directive (2011/96/EU) and subsequent amendments to it (2015/121/EU). It also passed amendments to the Croatian Corporate Income Tax Act (CIT Act) on May 13 2016, which was published in the Official Gazette no. 50/2016 and entered into force on June 9 2016.
    August 23 2016
  • yunan.jpg
    Australia: The aftermath of Australia’s federal election
    Michael Yunan After a close election result, the Federal government has indicated that it will present its Budget legislation to parliament before the end of the year.
    August 23 2016
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