April 2017

Main

The future is now

The Brockman brief: EU CbCR: What is the vision?

Deals of the month

Sugar tax: The winners and losers

Brexit: Knowing the unknowns for taxation

Bridging the digital gap: How tax fits into cryptocurrencies and blockchain development

Technology solutions in a post-BEPS world

Inter-group financing by MNEs faces imminent change in the US

Special features - April 2017

Albania: DTA between Albania and Iceland becomes effective

Australia: Recent cross-border developments

Bosnia and Herzegovina: Amendments to the Profit Tax Law in Republic of Srpska of Bosnia and Herzegovina

Brazil’s tax authority provides clarity on business tax matters

Bulgaria: Bulgaria amends VAT Law

Canada: Canadian government reaffirms commitment to combatting domestic and offshore tax avoidance and evasion

China: China’s tax policy priorities are set for 2017

Cyprus: Cyprus adopts start-up visa for third country nationals

European Union: EU targets 92 non-EU jurisdictions as potential tax havens

Georgia: Free industrial zones

Germany: German rules for restructuring relief

India GST: The final leg of the journey

Indonesia’s road to 2018 and the AEOI

Iran: Double tax treaty between Iran and Hungary enters into force

Italy: Non-resident individuals who transfer their place of residence to Italy

Luxembourg: Income threshold for non-residents to gain residency benefits to be put to the test

Mexico: General rules governing Mexico’s R&D tax credit

Poland: Reverse-charge on domestic construction services

South Africa: South African Budget 2017

Spain: Spanish corporate income tax hike: New measures

Switzerland: Swiss Federal Council to introduce revised CTR III legislation quickly

Turkey: New tax incentives introduced

US Inbound: BEPS transfer pricing rules may conflict with US TP rules

Tax Relief

Chile: Tax consequences on international mergers

International updates - April 2017

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored

Sponsored

Sponsored by Dhruva Advisors

India GST: The final leg of the journey

After several twists and turns over the past decade, the introduction of goods and services tax (GST) in India is in the final leg of its journey.

Niraj Bagri, March 23, 2017
Sponsored by Deloitte Mexico

Mexico: General rules governing Mexico’s R&D tax credit

Taxpayers must comply with the rules to qualify for the credit.

Ricardo Gonzales Orta, March 23, 2017