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The tax transactional survey 2016

International Tax Review analyses global M&A trends from the past year and highlights the leading firms for tax transactional advice by jurisdiction.

March 09 2016

Hopping mad Methodists boycott Cadbury for Easter

Have you been burying your profits using dubious accounting methods, Mr Bunny? A new campaign has been launched asking people to boycott British confectionary company Cadbury for Lent and Easter – one of the most profitable times of year for any company making sweet foods.

March 09 2016

Serbia: Serbia signs 66th double tax treaty

Aleksandra Rafailovic On December 15 2015, the Republic of Serbia and the Grand Duchy of Luxembourg signed an agreement on avoidance of double taxation, which is in the process of ratification in the parliaments of both countries.

March 09 2016

Luxembourg: Luxembourg and the new face of the Russian tax realm

Henri Prijot Anastasia Pakhomova The Russian 'de-offshorisation' campaign entered into action on January 1, 2015 and the increased focus on bringing capital back home has already resulted in an increased administrative and compliance burden for taxpayers, and additional tax liabilities are to follow.

March 09 2016

Malta: Malta publishes Common Reporting Standard guidelines

Donald Vella Mark Galea Salomone On December 29 2015, the Maltese Inland Revenue Department published guidelines (the Guidelines) for the implementation of EU Council Directive 2014/107/EU of December 9 2014 amending Directive 2011/16/EU as regards the mandatory automatic exchange of information in the field of taxation in Malta and the Common Reporting Standard (CRS).

March 09 2016

New Zealand: New Zealand continues tax administration reform

Tim Stewart The New Zealand Government has continued its consultation on the simplification and modernisation of New Zealand's tax administration system by releasing the discussion document 'Making Tax Simpler – Towards a New Tax Administration Act' (discussion document (DD)).

March 09 2016

Poland: Poland introduces new R&D tax incentives

Monika Marta Dziedzic From January 1 2016, Polish tax resident companies can make an extra deduction from their tax base for expenditure incurred on research and development (R&D).

March 09 2016

US Outbound: US issues proposed CbCR regulations

Sean Foley Cameron Taheri On December 21 2015, the US Treasury Department and Internal Revenue Service (IRS) released proposed regulations that are designed to coordinate with the model country-by-country reporting (CbCR) template and instructions set forth in Action 13 of the OECD/G20 BEPS Project.

March 09 2016

Spain: Control of state aid in Canary Islands investments

Antonio Viñuela Llanos César Acosta Criado The Canary Islands economic and tax regime (REF), which we have mentioned in past collaborations in reference to the tax advantages of investing into, and from, the Canary Islands, has been recognised in the Spanish Constitution and by the European Union (EU), which has authorised the REF in accordance with Community Law, considering the tax incentives of the REF as state aid.

March 09 2016

US Inbound: US revises treaty model

Jim Fuller David Forst The US Treasury has released its revised 2016 Model Income Tax Treaty, which is the baseline text Treasury will use when it negotiates future tax treaties.

March 09 2016

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