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Swiss voters approved the Swiss tax reform and AHV Financing Bill. With headline tax rates of 12%-14% in most cantons, which can be reduced to as low as 9% with instruments such as the patent box, Switzerland will remain attractive to foreign investors.

The US Treasury and the Internal Revenue Service (IRS) have proposed withholding tax regulations regarding the Tax Cuts and Jobs Act (TCJA) provisions, addressing sales of interests in partnerships engaged in the conduct of a US trade or business.

In a wide-ranging interview, ITR speaks to Terri LaRae, partner and leader of the global operations transformation tax team at Deloitte, about the factors driving tax transformation and how tax departments can get the best out of it.

Multinationals in Argentina may want to rethink the way they operate in the country to take advantage of tax benefits available from 2020 under the new tax promotional regime for the so-called knowledge-based economy.

On August 23 2018, the Chilean government presented a tax modernisation bill, which aims to introduce a series of modifications seeking to simplify the Chilean income tax system and incorporate new tax regulations.

Germany has been an early indicator of how the OECD’s rules on so-called ‘hard-to-value intangibles’ may look when implemented at the national level.

In April 2019, Greece transposed the EU Council Directive 2016/1164, laying down rules against tax avoidance practices that directly affect the functioning of the internal market (Anti-Tax Avoidance Directive I, or ATAD I), into the domestic law through Law 4607/2019.

The Bombay High Court (the High Court) has delivered a landmark precedent while disposing the writ petition filed by a Mauritian company (the petitioner).

The government has issued Director General of Tax Decision No. KEP-440/PJ/2019, concerning the exemption from administrative penalties for the late submission of tax returns (SPT) that were due on April 30 2019.