July/August 2016

Main

EU VAT Action Plan: Heavier burden for businesses?

Editorial

Board accountability: A new era

Deals of the month

OECD calls for sound tax policy to trigger economic growth

New Zealand to get tough on foreign trust tax disclosure rules

Ambitious call to rewrite EU tax system

US corporate tax cuts possible as Republicans propose tax reform

Special features - July/August 2016

Brexit: Navigating the tax minefield

European Tax Awards 2016

Key takeaways from India’s GST Bill for multinationals

Argentina: Tax amnesty and developments sent to Congress

Brazil: Computer software included in the concept of copyrights for the purposes of the double tax convention between Brazil and Finland

Canada: Important Deadline Approaching under Canada’s “upstream loan” Rules

Chile: Entry into force regime for Chile’s General Anti-Avoidance Rule

Chile: Understanding the new employee stock option plans

Cyprus: Cyprus immovable property tax reform

EU: Commission publishes working paper on state aid and tax rulings

Germany: Draft tax law includes BEPS measures including CbCR requirements

Greece: Treaty analysis: Greece-Cyprus DTT tax credit mechanism relating to dividend payments

India: Renegotiation of tax treaties by India

Indonesia: New tax amnesty law and real estate investment funds in Indonesia

Ireland: Guidance published on secondary reporting mechanism for CbC reporting

Italy: Advance ruling for new investments in light of the recent clarifications provided by tax authorities

Luxembourg: Crowdfunding in the EU: VAT consequences

New Zealand: Changes coming for employee share schemes

Norway: Foreign shareholders face 10-year withholding tax reassessments after Supreme Court ruling

Poland: GAAR comes into force in Poland

Russia: Companies must comply with new waste rules or face environmental tax

Serbia: Serbia clarifies registration of foreign entities for VAT purposes

South Korea: Recent ruling clarifies whether foreign limited partnership can be looked through for purposes of treaty application

Spain: Participation exemption in ‘pure holding companies’

Switzerland: Swiss parliament approves Corporate Tax Reform III

US Inbound: Medtronic wins US transfer pricing case

Tax Relief

International updates - July/August 2016

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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India: Renegotiation of tax treaties by India

With a view to examining consequential issues arising out of amendments to the India-Mauritius tax treaty and related issues, a Working Group has been set up.

Hariharan Gangadharan, July 12, 2016