February 2016

Main

BEPS and its influence on TP audit processes in Nigeria

International tax dispute resolution: Breaking the impasse

BEPS: Everything asset managers need to know

UK: Changes for fund managers and new anti-hybrid rules

50 recognised while 30+ move forward on BEPS

The Cunningham column: Asian Budgets to focus on national over international tax

The Brockman brief: Audit and risk transparency: Why it matters

Deals of the month

Belgian excess profits tax scheme illegal, says Vestager

Renewable energy tax credits extended in US

Australia-Germany ink post-BEPS double tax agreement

The Global Tax 50 2015: The leaders creating an impact around the world

Special features - February 2016

Why international tax treaty networks are an Animal Farm

The new FIRPTA exemption for foreign pension funds

Albania: Albania abolishes taxes for small businesses

Argentina: Argentina: Exchange control and foreign trade news

Australia: ‘Significant global entities’ in Australia contending with new anti-avoidance laws

Bosnia and Herzegovina: Changes to Property Tax Law in the Bosnian Republic of Srpska

Brazil: Brazil issues new interpretative law on taxes covered under double tax treaties

Canada: Canada clarifies foreign currency conversions for thin-cap ratio

Chile: Chilean government sends new tax reform Bill to the Congress

China: China’s VAT zero-rating concession for exported service scope expanded

Cyprus: Is your company eligible for a Cyprus tax residency certificate?

EU: 2016: The year of EU corporate tax reform and fiscal transparency?

Georgia: Treaty analysis: Georgia-Belarus double tax treaty enters into force

Germany: German Ministry of Finance set to join case on RETT intra-group exception

Greece: Tick the box for a shifting Greek PE landscape

India: India releases draft report on Income Tax Act simplification

Indonesia: Indonesia to optimise tax revenue and separate tax authority from the Ministry of Finance

Luxembourg: Luxembourg tax amnesty – an unmissable opportunity

New Zealand: New Zealand Court of Appeal rules on residency test for individuals

Norway: Herkules Capital wins carried interest tax dispute in the Norwegian Supreme Court

Poland: Poland set to introduce new tax on financial sector

Russia: Russia announces legislation to register foreign suppliers of e-services for VAT

Spain: Spanish tax lease system does not constitute state aid

Switzerland: VAT and e-invoicing: Switzerland back on track

Ukraine: Ukraine tax code changes taking effect from January 1 2016

Tax Relief

Global Tax 50 2015: Wang Jun

Global Tax 50 2015: Arun Jaitley

Global Tax 50 2015: Pascal Saint-Amans

Global Tax 50 2015: Marissa Mayer

Global Tax 50 2015: Will Morris

Global Tax 50 2015: Ian Read

Global Tax 50 2015: Pierre Moscovici

Global Tax 50 2015: Donato Raponi

Global Tax 50 2015: Global Alliance for Tax Justice

Global Tax 50 2015: Brigitte Alepin

Global Tax 50 2015: Andrus Ansip

Global Tax 50 2015: Tamara Ashford

Global Tax 50 2015: Mohammed Amine Baina

Global Tax 50 2015: Piet Battiau

Global Tax 50 2015: Elise Bean

Global Tax 50 2015: Monica Bhatia

Global Tax 50 2015: David Bradbury

Global Tax 50 2015: Winnie Byanyima

Global Tax 50 2015: Mauricio Cardenas

Global Tax 50 2015: Allison Christians

Global Tax 50 2015: Rita de la Feria

Global Tax 50 2015: Marlies de Ruiter

Global Tax 50 2015: Judith Freedman

Global Tax 50 2015: Meg Hillier

Global Tax 50 2015: Vanessa Houlder

Global Tax 50 2015: Kim Jacinto-Henares

Global Tax 50 2015: Eva Joly

Global Tax 50 2015: Chris Jordan

Global Tax 50 2015: Jean-Claude Juncker

Global Tax 50 2015: Alain Lamassoure

Global Tax 50 2015: Juliane Kokott

Global Tax 50 2015: Armando Lara Yaffar

Global Tax 50 2015: Liao Tizhong

Global Tax 50 2015: Paige Marvel

Global Tax 50 2015: Angela Merkel

Global Tax 50 2015: Zach Mider

Global Tax 50 2015: Richard Murphy

Global Tax 50 2015: George Osborne

Global Tax 50 2015: Achim Pross

Global Tax 50 2015: Akhilesh Ranjan

Global Tax 50 2015: Alan Robertson

Global Tax 50 2015: Paul Ryan

Global Tax 50 2015: Tove Maria Ryding

Global Tax 50 2015: Magdalena Sepulveda Carmona

Global Tax 50 2015: Lee Sheppard

Global Tax 50 2015: Parthasarathi Shome

Global Tax 50 2015: Robert Stack

Global Tax 50 2015: Mike Williams

Global Tax 50 2015: Ya-wen Yang

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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India: India releases draft report on Income Tax Act simplification

The government has released proposals for public comments in which it has set out the manner in which exemptions and deductions will be phased out.

Hariharan Gangadharan, February 01, 2016