February 2018

Main

Q&A: Margaret Hodge on the Paradise Papers and responsible tax

US tax reform: The changes and the next steps

China gets competitive with foreign investor tax incentive in wake of US tax reform

VAT implementation in Saudi Arabia and UAE has teething problems

Italy leads the way with trend-setting digital sales tax

India bans PwC over the Satyam case

Hold on to your hats…

The Brockman brief: Tax subjectivity and complexity: road to nowhere

Deals of the month

Q&A: EC’s Stephen Quest talks about the EU’s digital tax future

2018: The busiest tax year yet

Towards taxation of robots or their use?

Special features - February 2018

Albania: Albanian government reduces VAT rate for tourist accommodation services

Australia: Corporate collective investment vehicles tax regime

Bosnia and Herzegovina: Indirect Taxation Authority of Bosnia and Herzegovina introduces electronic services

Brazil: Withholding tax rules on license to distribute or commercialise software

Canada: Revised CRA circular softens new restrictions on voluntary disclosure submissions

Chile: New concept of permanent establishment

China: Inbound and outbound investment incentives kick off

Cyprus: Important tax updates in Cyprus at the end of 2017

Georgia: Georgia signs free trade agreement with China

Greece: Moving towards a tax audit rationalisation?

Hong Kong: Hong Kong see new tax reforms to kick start 2018

India moves to revamp its direct tax law

Indonesia: Taxation related to oil and gas gross split PSCs and update on new transfer pricing implementing rule

Italy and CbCR: recent developments and filing regulations for Swiss and US groups

Luxembourg: VAT-free zone regime offers favourable conditions for transactions in high-value goods

Malta: Alternative trading platforms – taxation of capital gains update

New Zealand: High Court invalidates information request issued at request of foreign tax authority

Poland: Amendment to CIT Act – transfer pricing modifications

Recent Portuguese rulings shed light on taxation of foreign trusts

Russia: Russia adopts OECD BEPS 13 rules on three-tiered approach for transfer pricing documentation

Control of lawfulness in the European courts and national recovery of state aid: the example of the Spanish goodwill

Switzerland: Federal Government provides an update on the timeline for Corporate Tax Reform 17

Turkey: New VAT liability for non-resident electronic service providers

Tax Relief

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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Sponsored by Garrigues Portugal

Recent Portuguese rulings shed light on taxation of foreign trusts

The Portuguese tax authorities recently published three rulings covering taxation of income derived from foreign fiduciary structures by resident individuals.

Tiago Cassiano Neves, January 30 2018
Sponsored by PwC Brazil

Brazil: Withholding tax rules on license to distribute or commercialise software

The federal Brazilian tax authorities (RFB) published a declaratory act regarding the withholding tax on payments abroad for a license to distribute or commercialise software.

Fernando Giacobbo, January 30 2018
Sponsored by KPMG China

China: Inbound and outbound investment incentives kick off

In the final days of 2017, the Chinese authorities set out a series of new incentives and improved tax treatments with a view to fostering both greater inbound and outbound investment in 2018. The Chinese Finance Minister, Mr Xiao Jie, also set out his plan of broader reforms for the medium term.

Khoonming Ho, January 30 2018

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