ITR Search | International Tax Review

Switzerland delays revised VAT Act

Laurent Lattmann and Patrick Imgrüth of Tax Partner AG – Taxand Switzerland outline proposed changes to the Swiss VAT Act, assess developments in the aviation industry and look at why implementation of the revised Act has been delayed.

March 09 2016

Google defends UK tax practices in boisterous PAC hearing

Meg Hillier became chair of the PAC in 2015 Representatives of Google, and revenue authority HMRC, were questioned by members of parliament (MPs) in a typically aggressive meeting of the UK's Public Accounts Committee (PAC) today.

Joe Stanley-Smith, March 09 2016

India GST – Still alive despite lack of Budget prominence

While GST did not feature prominently in the February 29 Indian Budget, in a personal view Abhishek Shah explains why the prospects for GST have not diminished.

March 09 2016

Special features - March 2016

Read this month's special features for Intangibles and Switzerland

March 09 2016

Cyprus: Reduced withholding tax rate on dividends from Russia to Cyprus

Christiana Nicolaou On October 9 2015, the Russian Ministry of Finance (MoF) issued Letter No. 03-08-13/57909 to provide further clarification on the application of the reduced withholding tax rate on dividends in accordance with article 10 of the double tax treaty between Russia and Cyprus.

March 09 2016

State and local cooperation key to success of Chinese reform

The Chinese government published the long-awaited “Blueprint for Deepening the Reform of Collection and Administration Systems of State and Local Tax Administrations” on December 24 2015. In this article, Wang Jun, Commissioner of the State Administration of Taxation (SAT) explains how clarifying the roles and responsibilities of state and local tax administrations will help achieve a better tax system and make taxpayers happier.

March 09 2016

Canada: Canadian voluntary disclosure programme rises in popularity

Bill Maclagan Soraya Jamal In January 2016, the Canada Revenue Agency (CRA) released new statistics relating to Canada's voluntary disclosure programme (VDP).

March 09 2016

Indonesia: Indonesia updates Asian treaty network; issues foreign customers’ exchange of information for financial institutions

Freddy Karyadi Chaterine Tanuwijaya The Government of Indonesia, through Presidential Regulation No. 5 of 2016 effective January 12 2016, has ratified the 'Protocol to the Agreement for the Government of the Republic of Indonesia and the Government of the People's Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income' (Indonesia – China DTA).

March 09 2016

Switzerland on track with implementation of AEOI

Rolf Wüthrich and Noëmi Kunz-Schenk of burckhardt track transparency developments in Switzerland, focusing on the adoption and implementation of automatic exchange of information (AEOI).

March 09 2016

The Brockman brief: CbCR: Surrogate parent entity – good idea, but will it work?

The OECD’s BEPS Action 13: Country-by-Country Reporting Implementation Package introduced a ‘surrogate parent entity’ (surrogate) concept for the country-by-country (CbC) report.

March 09 2016

Search results for