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The Income-tax Act, 1961 was amended in 2012 such that non-resident taxpayers are not entitled to claim relief under a tax treaty unless they obtain a tax residency certificate (TRC) from their country of residence. But a recent court ruling has changed the situation.

On June 25 2018, an amendment to Directive 2011/16/EU (DAC6), came into force, which may have a significant impact on Swiss entities.

One of the key benefits of the Dutch tax system is the participation exemption regime, whereby benefits derived by Dutch corporate taxpayers from a qualifying shareholding (i.e. dividends, capital gains, and foreign exchange results) are fully exempt from Dutch corporate income tax (25%). This beneficial treatment of the participation exemption regime also applies to earn-out payments whereby the deferred instalment payments depend upon the performance of the company being sold.

During 2017 and 2018, Mexico’s President Enrique Peña Nieto issued diverse decrees designating the following Mexican regions (shown in the map below) as special economic zones (SEZs).

Vieira de Almeida's Tiago Marreiros Moreir and João Riscado Rapoula explore the new double taxation agreement between Portugal and Angola and what it could mean for companies doing business in the respective countries.

Machado Associados's Ricardo Marletti Debatin da Silveira and Rogério Gaspari Coelho look at Brazil's Route 2030 Programme and how it may affect the country’s automotive sector.

KPMG’s Khoonming Ho and Lewis Lu look at what the Year of the Pig is set to bring to the Chinese tax landscape.

The Irish Minister for Finance published a report entitled Ireland’s Corporation Tax Roadmap on September 5 2018.

Mexico’s tax system lacks clarity on the status of cryptocurrencies. Treating them as either property or currency each have their own specific implications, writes Omar Zuñiga, partner, and Eduardo Brandt, senior associate, at Creel García-Cuéllar Aiza y Enríquez.