July/August 2017

Main

European Tax Awards 2017: Winners announced

Taxing into the wind

Deals of the month

China’s TP documentation policy: The first year in review

India GST: The mechanics of compliance

The economics behind EU tax investigations: The way forward

Q&A: Indranee Rajah comes out to bat for Singapore’s reputation

Tax director 2.0

Philippines tax reform to raise costly challenges for companies

Special features - July/August 2017

Argentina: Argentine Tax Authorities accepts Supreme Court jurisprudence against Minimum Notional Income Tax constitutionality

Australia: ATO wins appeal on landmark Chevron transfer pricing decision

Bosnia and Herzegovina: Law on financial operations

Brazil: Senate ratifies DTA with Russia and Protocol to India DTA; Official request to join the OECD; New federal tax debt settlement programme

Canada: Guidance relating to Canadian tax treaties and foreign limited partners

Chile: Commission services as exports

Chile: Chile’s new DTAs in force: Argentina again

China: Account due diligence measures to support automatic exchange of tax information

China: Multilateral Instrument signed to update tax treaty network for BEPS

Cyprus: Permanent residency and citizenship rules boost investment

European Union: Update on public CbCR

Germany: Federal Constitutional Court finds change-in-ownership rules partially unconstitutional

Hong Kong: Aircraft leasing tax regime adjusted to comply with BEPS

India: MLI provisional list of reservations and notifications released

Indonesia: Update on tax audit regulations

Ireland: MLI signed

Italy: Enhanced relationships with the tax authorities

Luxembourg: Implementation of IGP exemption in VAT Directive too broad

Macedonia: Germany ratifies protocol amending Macedonia-Germany DTA

Malta: CRS developments

Netherlands: Implementation of master and local filing

New Zealand: High Court considers DTA tax sparing provisions

Norway: Alterations of the Norwegian tonnage tax regime

Poland: Fundamental change to Polish VAT due January 1 2018

Romania: Tax inspections and justifying documentation for service expenses

Russia: Russia signs up to MLI: key changes adopted

South Africa: Non-resident non-executive directors: VAT registration ruling

Spain: Potential recovery of Spanish energy taxes

Switzerland: Swiss Tax Reform Proposal 17 on track as first round of hearings are completed

Turkey: Introducing OECD’s common reporting standard

US Inbound: Partnership audit regime raises complexities

US Outbound: IRS Issues APA Statistics for 2016

Tax Relief

International updates - July/August 2017

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored

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Sponsored by Dhruva Advisors

India: MLI provisional list of reservations and notifications released

India has provisionally notified its treaties with 93 countries (virtually all of its comprehensive tax treaties) as covered tax agreements for the purposes of the MLI.

Hariharan Gangadharan, July 11, 2017