February 2019

Main

Tax chiefs pleased that Netherlands will publish tax rulings

The dangers of tax 'over-tooling'

Despite ‘panic’, Italian e-invoicing seems to have landed smoothly

UK’s profit diversion compliance facility shows emphasis on TP

Tax heads: A global standard is essential for blockchain adoption

Tax directors should change how they think about VAT in the GCC

Stronger tax competition predicted among Swiss cantons post-tax reform

The biggest US states are getting serious about Wayfair

Stop the press: Not another tax named after a multinational

Financial institutions adapt to tax transparency

Dutch court rules on deductibility acquisition and disposal costs

The battle for resources: Making the case for tax departments

2019: The eye of the storm

A practical guide for operational transfer pricing excellence

Special features - January 2019

Albania: Income tax implications following changes to gambling laws

ATO releases guidelines for inbound distributors, hybrid mismatch rules

Bosnia and Herzegovina: Law on Cash Registers in Brčko District amended

Bulgaria: Bulgaria’s new AML measures still require urgent action by companies

Canada confirms withholding tax can apply to the assumption of accrued interest

China: China introduces tax and regulatory measures to stimulate investment

Croatia: Agreement on double taxation avoidance signed with Japan

Germany: Digitisation trends and use of the profit split method

Greece rules that the special solidarity tax falls within the scope of double tax conventions

Hong Kong: Hong Kong concludes free trade agreement negotiations with Australia

India: Delhi’s High Court maintains that overseas GE entities have a PE in India

Indonesia: Indonesia releases tax regulations on food and beverage provisions to employees

Israel’s tax outlook for 2019 eyes exponential R&D investment

Italy: Italy implements the EU’s Anti-Tax Avoidance Directive

Luxembourg: Luxembourg transposes the EU’s interest limitation rule into domestic law

Macedonia: Macedonia introduces progressive personal income tax while increasing corporate tax rate

Malta’s tax framework surrounding an individual’s ownership of cryptoassets

New Zealand: New Zealand proceeds with reform of GST on low-value imported goods

Norway: Norway’s 2019 budget sees corporate income tax dip

Poland: Poland reforms income taxes for 2019

Russia: Russia amends concept of beneficial ownership

South Africa’s courts hand down judgment on Sasol and substance over form

The varied holding structures for Spanish residential properties

Switzerland: Swiss corporate tax reform to be subject to a referendum

Not another tax department transformation

Tax Relief

Tax departments frustrated by French DST as France settles Apple case

Womble Bond Dickinson hires tax consultant in London

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Indonesia: Indonesia releases tax regulations on food and beverage provisions to employees

On December 19 2018, Indonesia's Minister of Finance (MoF) issued regulation No. 167/PMK.03/2018 (PMK-167) regarding the provision of food and beverages to all employees, and compensation in the form of benefit in kind (BIK) in certain regions that can be deducted from gross income. PMK-167 replaces the previous regulation: MoF Regulation No. 83/PMK.03/2009 (PMK-83). The benefit in kind that can be deducted from the employer's gross income are as follows.

Benjamin P Simatupang, January 28, 2019
Sponsored by Garrigues Spain

The varied holding structures for Spanish residential properties

The mere holding of a Spanish residential property by a non-tax resident gives rise to tax on an annual basis, regardless of whether the property is held directly by the individual or through a corporate structure.

Alvaro Checa, January 28, 2019

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