December 2018 / January 2019

Main

DAC 6 reporting requirements pose numerous compliance problems

KPMG South Africa looks to rebuild trust with clients

How tax departments deal with uncertainty

Global Tax 20 2018

Uncertainty matters for journalists, too

Digital tax ball ‘back in the OECD court’

Businesses call for wider Japan tax reform after consumption tax rise

Facebook, Google and Kering Group questioned by EU MEPs

Paradise Papers fail to expedite tax changes a year after scandal

Countries disagree on advantages of MLI ‘synthesised texts’

UK CCO – an ‘opportunity’ for in-house tax functions

AEOI – the world delivers on the new global standard

Special features - December 2018 / January 2019

Brazil clarifies tax treatment of international charter leasing payments

Beware of Canadian withholding tax and the breadth of the restrictive covenant rules

Chile: A new concept of deductible expenses

China: Individual Income Tax (IIT) Law draft implementation guidance released

European Union: EU tax transparency is here to stay

Georgia announces new Customs Code

Germany: Profit-split considerations in TNMM solutions in a post-BEPS world

Hong Kong: Hong Kong’s new R&D regime is here

Ireland: ATAD implementation continues with the introduction of CFC rules and exit charge

Italy: Transfer pricing adjustments: VAT treatment

Kosovo: Kosovo ratifies tax treaty with Austria

EU Council agrees on ‘quick fixes’ for intra-community transactions on goods and domestic VAT fraud

Mexican court rules against taxpayer in transfer pricing case

New Zealand: New Zealand considers tax on digital services

Russia: Beneficial ownership concept in Russia: claiming treaty benefits becomes more complicated

Russia: Tax monitoring becomes popular in Russia

Serbia: Serbia-San Marino DTA enters into force

Should non-resident individuals pay taxes on their interest in non-resident companies owning real property in Spain?

Switzerland: New Swiss Principal Company and Swiss Finance Branch rulings to be phased out from January 1 2019

Peer company ETRs: Benchmarking complexity

Taxing rights are the tax community’s hot potato

Tax Relief

The Global Tax 20: Amazon

The Global Tax 20: Tomas Balco

The Global Tax 20: Piet Battiau

The Global Tax 20: Chris Jordan

The Global Tax 20: Mahathir Mohamad

The Global Tax 20: David Kautter

The Global Tax 20: Cyril Ramaphosa

The Global Tax 20: Akhilesh Ranjan

The Global Tax 20: Margrethe Vestager

The Global Tax 20: Wang Jun

International updates - December 2018 / January 2019

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored

Sponsored

Sponsored by KPMG Hong Kong

Hong Kong: Hong Kong’s new R&D regime is here

On November 2 2018, Hong Kong's new research and development (R&D) regime was enacted and applies to eligible expenditure incurred on or after April 1 2018.

Curtis Ng, December 12, 2018
Sponsored by PwC Brazil

Brazil clarifies tax treatment of international charter leasing payments

The Brazilian tax authorities have provided guidance on the application of the reduced 0% income withholding tax rate on international charter leasing payments.

Fernando Giacobbo, December 12, 2018
Sponsored by Deloitte Mexico

Mexican court rules against taxpayer in transfer pricing case

Mexico's First Circuit Court has recently ruled against a taxpayer in a case involving two transfer pricing adjustments that will make it tougher for companies to comply with their domestic tax obligations on time.

Francisco Ruiz, December 12, 2018

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