February 2017

Main

Editorial

The Brockman brief: Leadership attributes: developing relationships

Deals of the month

EU to take ‘nuclear option’ on VAT fraud with reverse charge systems

No more secret tax rulings in the EU?

EC delves deeper into Engie’s tax affairs

India’s stalled GST regime

President Trump: A new era of taxation

Malta committed to EU presidency despite tax haven accusations

France urged to make bigger corporate tax cuts

Q&A: China’s changing tax landscape

Constitutions: Could paying a ‘fair share’ of tax already be enshrined in law?

M&A considerations for 2017: Don’t let tax derail the deal

The post-BEPS advantages of the Netherlands

India’s renegotiated DTAs creating investment diversions

Special features - February 2017

Albania: Albanian parliament amends Law on Tax Procedures

Argentina and UAE sign double tax treaty

Australia’s initial approach to the OECD BEPS Multilateral Instrument

Bosnia and Herzegovina: Bosnia and Herzegovina amends rulebook on indirect tax control

Brazil: Brazil introduces several new tax measures

Canada: CbCR rules implemented in Canada

China’s environmental protection tax

Croatia’s tax reform measures enter into force

Cyprus: Cyprus’ commitment to the MCAA on CbCR

Georgia: Georgia and South Korea DTA applies from 2017

Hong Kong: Shenzhen-Hong Kong Stock Connect opens

Revision of India-Singapore Tax treaty; De-notification of Cyprus as a ‘notified jurisdictional area’

Indonesia: New transfer pricing requirements in Indonesia

Ireland’s tax regime for real estate funds

Malta issues MAP guidelines

Montenegro: Montenegro and Portugal sign DTA

More BEPS reforms to come in New Zealand

Poland: Poland’s major tax changes for 2017

South Africa: South Africa tax amendments become effective in 2017

Spanish Supreme Court anticipates the effects of the BEPS Project

Swiss Court upholds CHF 100 million import VAT adjustment

Turkey: Turkey offers tax free repatriation of foreign assets

US Inbound: Domestic disregarded entities: New reporting rules

Tax Relief

US Outbound: US final regulations - goodwill, going-concern value transferred to foreign corporations

International updates - February 2017

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored

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Sponsored by Dhruva Advisors

Revision of India-Singapore Tax treaty; De-notification of Cyprus as a ‘notified jurisdictional area’

The changes brought about by the Protocol are largely similar to the revised India-Mauritius tax treaty.

Hariharan Gangadharan, January 25, 2017