February 2019
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International Correspondents
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New Analysis
Tax Relief
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Sponsored
Sponsored
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Sponsored by Deloitte NorwayNorway's Parliament passed legislative changes for the 2019 budget on December 20 2018, seeing notable changes to inbound investments, particularly a reduced corporate income tax (CIT) rate and stricter interest limitation rules (ILR).
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Sponsored by Hager & PartnersOn 28 December 2018, the Italian government published Legislative Decree No. 142, transposing the European Union's Anti-Tax Avoidance Directive (2016/1164) into Italian legislation. The new set of provisions will be effective from the fiscal year following December 31 2018. The decree will aim to tackle tax avoidance practices related to interest deduction, exit tax, rules on foreign controlled companies, a definition of financial intermediaries, and hybrid mismatches, all of which are explored below.
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Sponsored by Russell McVeaghNew Zealand is changing the goods and services tax on low-value imported goods.