ITR Search | International Tax Review

Montenegro: Montenegro’s tax treatment of foreign corporate executives

Ivan Petrovic Montenegro doesn't make much of a distinction between domestic and foreign investors, nor between domestic and foreign corporate executives of companies incorporated in Montenegro.

March 09 2016

Switzerland: Swiss securities transfer tax – No new treatment for Swiss fund managers

Markus Weber André Kuhn Recent statements made by experts from the Swiss Federal Tax Administration (SFTA) towards Swiss fund managers and banks appeared to suggest that there is a new practice in place.

March 09 2016

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

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

Turkey: Constitutionality of the Turkish withholding tax rules: new decision, old school approaches and still a lack of legality

Ezgi Türkmen The latest decision of the Turkish Constitutional Court (No 2015/122 dated December 30 2015) on withholding tax has reopened an old discussion on the limits of the Council of Ministers' delegation of authority to the Department of Finance.

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 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

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

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