June 2017

Main

Celebrating the wonders of tax and justice

The Brockman brief: Double taxation: Does it matter?

Deals of the month

Australia gets even tougher on tackling MNE tax avoidance

Compliance burdens rise despite lower tax rates and more incentives

Diageo first to fall foul of UK DPT

UK losing billions from leaky online VAT laws

Chevron’s landmark loss against ATO sets a precedent

UK parties split over taxes

Asia forum shows there is more to tax than BEPS

Talking to the OECD: Tech disruption in tax administration

Transforming tax – under pressure

GST in India: Learning from the Malaysian experience

Special features - June 2017

Using blockchain for transparent beneficial ownership registers

The economics behind EU tax probes: What it means for you

Asia Tax Awards 2017

Brazil: Tax authorities issue guidance on the treatment of software as a service

Canada: Broadening the de facto control test could impact cross-border transactions

Chile: Concept of beneficiary of a double tax treaty

China: First tax case decision by Chinese Supreme Court

Germany: Finance Ministry issues guidance on the use of a brand name within a multinational group

Greece: Administrative guidelines published on tax benefits of cross-border restructurings

India: Important Supreme Court decisions on tax

Indonesia: Will the amendments to the Income Tax Law simplify the rules?

Ireland: Ireland’s cooperative compliance framework

Italy: New revision of the Italian Transfer pricing provisions on arm’s length principle

Malta: Incentives for Malta’s capital markets

New Zealand: Courts consider challenge to information requests issued at request of foreign tax authority

Norway: Proposed interest limitation rules may impact inbound investments

Poland: The benefits of operating in a special economic zone

Romania: Tax Incentives for companies performing research and development activities

Russia: Bilateral APAs offer new opportunities

South Africa: SARS confirms zero dividends tax rate in Swedish-South Africa DTA

Spain: Would EU law preclude Spanish inheritance and gift tax legislation in relation to cases involving parties resident in third states?

Switzerland: The impact of currency fluctuations on the CbCR threshold

Turkey: New tax amnesty to be introduced

US Inbound: New IRS APA report shows significant decrease in APA requests

Tax Relief

International updates - June 2017

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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India: Important Supreme Court decisions on tax

Two important judgments on tax matters have been pronounced recently by the Supreme Court.

Hariharan Gangadharan, May 30, 2017