April 2016

Main

ANALYSIS: Osborne perpetuates UK core conflict on tax with Budget 2016

Deals of the month

The Brockman brief: The (post-BEPS) tax function of tomorrow

How prepared are taxpayers and authorities in GCC countries for VAT?

Stack says US will withdraw CbC information if made public

Analysing Facebook’s tax fiasco

EC suggests ambitious anti-carousel fraud VAT measures

Q&A: Rosen Group: Talking tax in turbulent times for the oil sector

Brexit: What would it really mean for tax?

Special features - April 2016

How patent boxes became the new normal

Treaty shopping and BEPS Action 6: An Indian perspective

FATCA and CRS: The end of an era

Australia: Capital gains tax withholding

Bosnia and Herzegovina: Instruction on indirect tax exemption under Instrument for Pre-Accession Assistance Programme II

Brazil: Amendments to interest on net equity not passed

Bulgaria: Exchange of tax and financial information in Bulgaria

Canada: Tax Court of Canada: Foreign rectification orders not binding on CRA unless properly recognised by Canadian courts

Chile: Voluntary income tax payment opportunity

Cyprus: Treaty analysis: Cyprus – Ethiopia double tax agreement

EU: Member states agree to implement BEPS Action 13 CbCR by EU-wide Directive

Georgia: Georgia to amend corporate tax rules

Germany: Treaty override declared constitutional

Indonesia: Analysing facilities in the special economic zones

New Zealand: Implementation of the global standard on automatic exchange of information

Norway: New proposal for a statutory GAAR in Norway

Poland: New TP regulations on the way

Switzerland: Swiss House of Representatives makes the CTR III package even more attractive

US Inbound: US Tax Court upholds IRS authority to make aggregated TP adjustments

Relief from the bizarre taxes; Part two

Canada’s 2016 Budget to be paid for by the US*

Canada: Tax Court of Canada: Foreign rectification orders not binding on CRA unless properly recognised by Canadian courts

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored

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Sponsored by Deloitte Norway

Norway: New proposal for a statutory GAAR in Norway

The evaluation of the GAAR is following up on one of the recommendations put forward by the Scheel tax commission.

Daniel M H Herde, March 30, 2016