December 2017 / January 2018

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Global Tax 50 2017

Global Tax 50 2017: Tomas Balco

Piet Battiau

Monica Bhatia

Global Tax 50 2017: Blockchain

Global Tax 50 2017: Rasmus Corlin Christensen

Global Tax 50 2017: Seamus Coffey

Global Tax 50 2017: Jeremy Corbyn

Global Tax 50 2017: Rufino de la Rosa

Global Tax 50 2017: Fabio De Masi

Global Tax 50 2017: The Estonian presidency of the Council of the European Union

Global Tax 50 2017: Maria Teresa Fabregas Fernandez

Global Tax 50 2017: The fat tax

Global Tax 50 2017: Maya Forstater

Babatunde Fowler

Global Tax 50 2017: The GE/PwC outsourcing deal

Global Tax 50 2017: The Gulf Cooperation Council (GCC)

Global Tax 50 2017: International Consortium of Investigative Journalists (ICIJ)

Global Tax 50 2017: Meg Hillier

Chris Jordan

Wang Jun

Global Tax 50 2017: James Karanja

Global Tax 50 2017: Bruno Le Maire

Global Tax 50 2017: John Pombe Joseph Magufuli

Global Tax 50 2017: Cecilia Malmström

Global Tax 50 2017: The Maltese presidency of the EU Council

Global Tax 50 2017: Theresa May

Global Tax 50 2017: Paige Marvel

Global Tax 50 2017: Angela Merkel

Global Tax 50 2017: Narendra Modi

Global Tax 50 2017: Pierre Moscovici

Global Tax 50 2017: The European Parliament Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion (PANA)

The Paris Agreement

Grace Perez-Navarro

Global Tax 50 2017: Alexandra Readhead

Global Tax 50 2017: Heather Self

TaxCOOP

Global Tax 50 2017: Tax Justice Network

Global Tax 50 2017: Donald Trump

Global Tax 50 2017: United Nations Committee of Experts on International Cooperation in Tax Matters

Global Tax 50 2017: WU Global Tax Policy Center

New beginnings

Debt interest: A disfavoured instrument

Deals of the month

EU plays it safe with tax blacklist

France puts business at ease over mergers

UK budget targets tech titans – or does it?

Big 4 come under scrutiny over tax havens

Indian Supreme Court tax ruling on PE creation calms concerns

Embracing tax certainty through improved dispute resolution

2018 to bring seismic VAT changes for EU and UK

International tax dispute resolution – the MLI conundrum

Special features - December 2017

Argentina: Comprehensive tax reform drafted

Australia: Hybrid mismatch rules

Bosnia and Herzegovina: Bosnia and Herzegovina ratifies updated treaty with Romania

Brazil: Congress approves amendment to DTA with Norway

Canada: Guidance on determination of taxable Canadian property status

Chile: Corporate migration

China: A busy year and more ahead

European Union: Debate on circumventing national vetoes on EU taxation policies gathers steam

Georgia: Georgian virtual zone entities offer new opportunities for IT companies

Germany: Legislative agenda for 2018

Greece: Separate tax residence status for spouses

Hong Kong: Rapid changes to tax policies to drive its competitive edge

India: Ending the year with several important tax rulings

Indonesia: New regulation provides opportunity for further tax amnesty

Iran: VAT exemption for hybrid and electric vehicles

Ireland: Revenue guidance on VAT treatment of payment services

Italy: Stability Law for 2018 introduces measures for businesses

Luxembourg: The importance of the terms of agreements in VAT and leasing

Macedonia: Double tax treaty between FYR Macedonia and Belgium enters into force

Malta: Notional interest deduction rules

Mexico: Controversy over applicability of 4.9% withholding tax rate on interest

Montenegro: Income tax treaty between Montenegro and Portugal

New Zealand: New Government’s tax priorities

Poland: Double deductions for R&D expenses become possible

South Africa: Taxation Laws Amendment Bill 2017

Switzerland: A year in review and an outlook on the tax landscape

Turkey: Is the wealth fund an opportunity or threat?

US Inbound: Tax Cuts and Jobs Act

Tax Relief

International updates - December 2017 / January 2018

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored

Sponsored

Sponsored by Dhruva Advisors

India: Ending the year with several important tax rulings

India has seen several important decisions on the tax front take place in 2017.

Hariharan Gangadharan, December 14, 2017
Sponsored by Deloitte Mexico

Mexico: Controversy over applicability of 4.9% withholding tax rate on interest

The SAT ruling now has expanded the situations where the 4.9% withholding tax rate is not applicable to include interest derived from certificates, loans and other financial transactions.

Ricardo Santoyo, December 14, 2017