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Ruling impacts collective investment undertakings from third-party countries

Sponsored by EY Mexico

Depreciation of Mexican peso vs US dollar - income tax considerations

EY Mexico analyse income tax considerations related to the foreign exchange effect of the Mexican Peso versus the US Dollar, looking at non-monetary assets, deferred taxes and the impact in the effective tax rate under US-GAAP, IFRS or Mexican Financial Reporting Standards.

March 10 2016

Key takeaways from the revised US tax treaty model

The revised US tax treaty model, which is the baseline text used by the US for treaty negotiations, places special consideration on bilateral treaties, as well as adding a number of benefits for cross-border transactions.

Amelia Schwanke, March 09 2016

Global agreement expands international tax cooperation

The Convention is a joint initiative by the Council of Europe and the OECD Since June 1 2011, the amended Multilateral Convention on Mutual Administration Assistance in Tax Matters has been open for signatories from all over the world to adopt the most comprehensive multilateral instrument for all forms of tax cooperation to tackle tax evasion and avoidance.

Amelia Schwanke, March 09 2016

PoEM – Changing the Indian tax landscape

Pinky Mehta, CFO of Aditya Birla Nuvo Limited and Rajeshree Sabnavis, partner at BMR & Associates, analyse recent developments around the constitution of a place of effective management (PoEM) in India, looking at how these developments tie in with global discussions on the theme of substance-over-form.

March 09 2016

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

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