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  • The introduction of GST is seen as an eagerly awaited
    Sponsored by Dhruva Advisors
    India: Progress towards GST continues as dispute environment evolves
    India is gearing towards the introduction of a goods and services tax (GST), a destination-based consumption tax, replacing several central and state taxes.
    Hariharan Gangadharan, October 29 2015
  • Campos-K-German-100
    Chile: Limit between a reasonable choice to organise a business and the abuse of legal forms
    Germán Campos Gabriela Varas One of the major changes introduced by Law 20,780, published in the Chilean official gazette on September 29 2014, is the establishment of a general anti-avoidance rule (GAAR) in Article 4-bis of the Chilean tax code, which came into force on September 30 2015.
    October 29 2015
  • Chin-Michela-100
    Brazil: Changes concerning the capital gains tax rates for non-residents
    Michela Chin Mark Conomy Provisional measure 692/2015 (PM 692) was released by the executive branch of the Brazilian government on September 22 2015. Among other items, PM 692 amends the tax rates applicable to individuals and certain companies on the capital gain deriving from the sale of assets and rights of any nature.
    October 29 2015
  • Wong-Sabrina-100
    Canada: SCC upholds tax preparer penalties, says they are not criminal in nature
    Sabrina Wong Evan Schmid On July 31 2015 the Supreme Court of Canada (SCC) issued its decision in Guindon v Canada, 2015 SCC 41. The substantive legal issue before the SCC was whether the penalty under section 163.2(4) of the Canadian Income Tax Act (ITA) was a criminal sanction such that procedural protections in the Canadian Charter of Rights and Freedoms (Charter) should be engaged and the penalties vacated.
    October 29 2015
  • Chin-Michela-100
    Brazil: Changes to the calculation basis and withholding tax for interest on net equity payments
    Michela Chin Mark Conomy On September 30 2015, the executive branch of the Brazilian Government released Provisional Measure 694/2015 (PM 694). Among other items, PM 694 amends the relevant legislation concerning the withholding tax applicable to payments of interest on net equity (INE) as well as introducing a further limitation in relation to the calculation base for such payments.
    October 29 2015
  • Vujasinovic-Igor-100
    Bosnia & Herzegovina: Bosnia & Herzegovina-Poland tax treaty approved
    Igor Vujasinovic On October 14 2015, the House of Peoples of Bosnia and Herzegovina (Upper House of the Parliament) approved the tax treaty signed between Bosnia & Herzegovina and Poland. The treaty was signed in June 2014, and was ratified by Poland on April 8 this year.
    October 29 2015
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    Australia: Australia’s response to BEPS to date
    Melissa Lim In the context of the October 5 release of the final package of measures relating to the BEPS project, the Australian Government has signalled its commitment to the BEPS process as evident in the new Treasurer's October 6 media release. The Treasurer highlighted that "Australia is firmly on the right track" in supporting the BEPS measures and outlined Australia's responses to the BEPS action items to date.
    October 29 2015
  • Likaj-Drilona-100
    Albania: Albania updates its double taxation agreement with Switzerland
    Drilona Likaj In 1999, Albania and Switzerland signed an agreement, the main aim of which was the avoidance of double taxation. The general objective of this kind of agreement is to ensure individuals and companies operating and residing in both countries pay the relevant taxes only once, therefore reducing their fiscal burden and facilitating their economic activities.
    October 29 2015
  • Belgian tax official reveals details on new transfer pricing documentation requirements and BEPS plans
    In a BEPS seminar organised by the Federation of Enterprises in Belgium this week, with a special focus on the practical consequences for Belgian enterprises, a representative of the Belgian Ministry of Finance, Steven Van Elsuwé, provided more details on the new legislative proposals that have been prepared so far, and on the different options that are currently under review.
    October 28 2015
  • Susanne Schreiber made partner at Bär & Karrer
    Bär & Karrer has appointed Susanne Schreiber as partner and co-head of its tax practice group in Zurich, Switzerland.
    Amelia Schwanke, October 28 2015
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