March 2017

Main

Editorial

The Brockman brief: Tax haven blacklist: Talk of the town

Deals of the month

GE/PwC deal advances trend to outsource tax functions

Inside M&A: Welcome to the Tax Transactional Survey 2017

Welcome to the world of secondary adjustments

Understanding TP compliance for commencement tax returns

Special features - March 2017

Australia: Australian government submits DPT Bill to parliament

Brazil: Brazil releases guidance on applying withholding tax on payments for software licences

Canada: Canadian committee report recommends tighter Canadian voluntary disclosure programme

Chile: First consultation on the applicability of the Chilean GAAR

China: Tax implications of China’s regulatory rules on cross-border leverage

Cyprus: Circular in Cyprus sheds light on transfer pricing adjustments

Egypt to issue Executive Regulations on VAT Law

EU: EU public country-by-country reporting

Georgia: Georgia and Liechtenstein DTA enters into force

Germany: Germany proposed limitations on tax deductibility of royalty payments

Greece: When is it the right time for fiscal stimulus?

Hong Kong: Hong Kong plans new tax regime for aircraft leasing

India: India budget’s key tax proposals

Indonesia: New policy to allow tax authorities to access banks’ taxpayer data

Ireland: Moscovici in Ireland to discuss CCCTB

Italy: VAT group regime in Italy

Luxembourg: Views on the Luxembourg tax reform

Mexico: Decree on capital repatriation

Montenegro: Tax debt payment plan introduced in Montenegro

Netherlands: Revised Netherlands innovation box applied to software companies

New Zealand: New Zealand releases discussion document on modernising tax administration

Norway: Breach of EEA law rejected and plans to change interest cap rules announced

Poland: Poland overhauls structure of fiscal administration

Russia: Russian MAP Profiles: A step forward in resolving treaty-related disputes

Serbia: Serbia adopts amendments to VAT Law

South Africa: The spectre of withholding tax on service fees finally laid to rest

Spain: New transfer pricing documentation requirements become applicable to MNEs

Switzerland: Swiss voters reject Corporate Tax Reform III in its proposed form

Turkey: Turkey introduces a new scheme to boost investment in underdeveloped areas

US Inbound: Executive Order could displace recent tax regulations

Tax Relief

International updates - March 2017

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored

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Sponsored by Dhruva Advisors

India: India budget’s key tax proposals

India's annual budget for 2017-18 was announced on February 1 2017.

Hariharan Gangadharan, February 28, 2017
Sponsored by Deloitte Mexico

Mexico: Decree on capital repatriation

The Mexican tax authorities may issue rules for implementing the decree.

Ricardo Gonzales Orta, February 28, 2017