July/August 2018

Main

European Tax Awards 2018: Winners announced

Why McDonald’s has restructured its tax affairs

Carbon taxation revenue rose by 50% in 2017 – or did it?

How Amazon and eBay will comply with Australia’s GST changes

European Court’s Hornbach-Baumarkt ruling gives clarity on arm’s-length principle

Wall Street waits for US tax reform 2.0

What can Malaysia’s new SST learn from GST?

June was an early Christmas for indirect tax geeks

Statutory construction: A lost art?

How reform in the US affects Microsoft’s tax structure

Vestager, today and tomorrow: The EU’s main woman on her state aid fight and future

Chilean IRS continues developing cross-border merger position

SAT: Latest developments in China’s VAT reform

Embracing Tax Technology – The Full Perspective Part II

Special features - July/August 2018

Australia: Developments affecting offshore investors’ inbound investments

Canada: Of royalties, restrictive covenants and the revenue

Bosnia: Republic of Srpska introduces new law on the deadlines for settlement of financial obligations in commercial transactions

New Chilean regulations on the common reporting standard

China: China tax incentives – easier access and increased scope

Germany: TNMM in a post-BEPS world – new transfer pricing solution requirements

Hong Kong’s OFC regime to commence on July 30 2018

India: Tribunal rules on agency permanent establishment and profit attribution

Indonesia: Tax holidays for corporate taxpayers and tax facilities for venture capital companies

Ireland’s position on the EU’s digital tax proposal

Italy: Transfer pricing: new rules for unilateral corresponding adjustments

Luxembourg: VAT group regime sees light in Luxembourg

Malta: New legislation introducing VAT grouping in Malta

New Zealand: New Zealand’s BEPS-related reforms to proceed

Poland: Split payment in Poland is about to be launched

Evolution of Russia's beneficial ownership concept understanding

South Africa: REITs investing offshore

Spain: Subrogation to tax rights and obligations in mergers

Switzerland: Swiss corporate tax reform 2017: Swiss Senate approves revised version of the reform

Turkey: New tax opportunities through the revaluation of immovables

The GP surgery: Transparency is on the rise – but nobody has told the public

Tax Relief

Euromoney Legal Media Group Americas Rising Stars Awards – inaugural shortlist announced

International updates - July/August 2018

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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Sponsored by Garrigues Spain

Spain: Subrogation to tax rights and obligations in mergers

Subrogation to the tax rights and obligations in mergers, spinoffs and asset contributions, remains unaltered.

July 12 2018
Sponsored by Hager & Partners

Italy: Transfer pricing: new rules for unilateral corresponding adjustments

Following a public consultation on draft regulations designed to provide operational guidance on transfer pricing in line with the international evolution that has occurred at OECD level (the BEPS project), the Italian Ministry of Economy and Finance issued the Decree of May 14 2018 on the application of the arm's-length principle based on international best practices (published in the Official Gazette number 118 of May 23 2018).

Barbara Scampuddu, July 12 2018
Sponsored by Deloitte Luxembourg

Luxembourg: VAT group regime sees light in Luxembourg

On April 16 2018, the draft Bill introducing a VAT group regime in Luxembourg was made public.

Michel Lambion, July 12 2018

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