International updates - October 2017

International Tax Review is part of Legal Benchmarking Limited, 4 Bouverie Street, London, EC4Y 8AX

Copyright © Legal Benchmarking Limited and its affiliated companies 2024

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

International updates - October 2017

International Updates

The latest international updates from our correspondents around the world.

Argentina: Developments expected on payment mechanism of non-resident capital gains tax

Australia: The tax treatment of corporate collective investment vehicle regimes

Brazil: Developments impacting all businesses

Bulgaria: Guidance on publishing financial statements and sanctions for non-compliance released

Canada: Sweeping changes proposed to voluntary disclosure programme

Chile: New tax credit for income from employment, independent personal services and exportation services

China: New plans to promote foreign investment and manage outbound investment

Croatia: Tax authorities warn against European business number scam

European Union: European Parliament adopts legislative resolution on public CbCR

Germany: Change-in-ownership rules referred to the Federal Constitutional Court (again)

Hong Kong: Transfer pricing legislation expected by end of 2017

India: Delhi High Court restrains Vodafone’s international arbitration proceedings against India

Indonesia: Updates on DTAs with the Netherlands, Malaysia, and Armenia

Ireland: Reviewing the corporation tax regime

Italy: Italian branch exemption: operative guidelines from central revenue

Luxembourg: Guidance issued on the mutual agreement procedure

Malta: Recent developments regarding fringe benefits

Mexico: Update on capital repatriation initiative

Poland: Changes to income taxes coming in 2018

Portugal: Lights, camera, action - Portuguese tax incentive for film production

South Africa: Proposed income tax amendments and tax treaty developments

Spain: First experiences with the new rules on cassation appeals from a tax perspective

Switzerland: Federal Council issues draft legislation on Tax Reform Proposal 17

Turkey: Latest developments in the tax landscape

US Inbound: US court defers to competent authority’s judgment

more across site & bottom lb ros

More from across our site

ITR’s most interesting stories of the year covered ‘landmark’ legal battles, pillar two, AI’s relationship with transfer pricing and more
Chinwe Odimba-Chapman was announced as Michael Bates’ successor; in other news, a report has found a high level of BEPS compliance among OECD jurisdictions
The tool, which will automatically compute amount B returns, requires “only minimal data inputs”, according to the OECD
The rules are intended to implement the substance of an earlier OECD report in its entirety
While new technology won’t replace the human touch, it could help relieve companies’ staffing issues, EY’s David Helmer and Daren Campbell tell ITR
The firm said the financial growth came from increased demand for its AI services and global tax reform advice
Chrystia Freeland had also been the figurehead of Canada’s controversial digital services tax adoption, which stoked economic tensions with the US
Panama has no official position on pillar two so far and a move to implement in Costa Rica will face rejection, experts tell ITR
The KPMG partner tells ITR about Sri Lanka’s complex and evolving tax landscape, setting legal precedents through client work, and his vision for the future of tax
Overall turnover at the firm also reached a record £8 billion; in other news, Ashurst and Dentons announced senior tax partner hires
Gift this article