May 2016

Main

Batman vs Superman and other comic face-offs

Tax function of tomorrow: Automation and digitisation

Deals of the month

EC to force companies to publish offshore data post-Panama

Malaysia: GST anniversary ignites protests

Indian SC decision in Kotak provides clarity on ‘fees for technical services’

Unpicking Belgium’s new voluntary disclosure legislation

Making plans: How tax planning is changing

Post-Panama reflections: Black, white and grey lists

What the US presidential hopefuls are saying on tax reform

Albania: IMF requests amendments to Albanian property tax

Australia: Australian BEPS update pre-election

Brazil: Brazil’s Senate approves Convention on Mutual Administrative Assistance in Tax Matters

Canada: Federal Court of Appeal agrees with TDL on scope of Canadian interest deductibility purpose test

Chile: Change of scenery: Chilean tax assistance and transparency

China: China’s new VAT rates and rules across all industries

Croatia: Treaty analysis: Croatia-Luxembourg DTA enters into force

Cyprus: Recent developments in Cypriot IP taxation: Are you prepared?

EU: EU Commission proposes public CbCR

Germany: EGC rules German exception to change-in-ownership rule qualifies as unlawful state aid

India: Taxing digital transactions in India

Indonesia: Indonesia targeting cross-border and online transactions

Ireland: New Irish tax appeals system

Italy: Italian Revenue Agency issues guidelines on LBOs

Luxembourg: Luxembourg VAT: CJEU delivers important decision regarding real estate investment funds

Poland: Incoming reporting changes in Poland

Russia: Transfer pricing audits in Russia: Initial results and trends

Serbia: Treaty analysis: Serbia ratifies DTA with South Korea

South Korea: Tax Tribunal rules Korean tax authority had no basis to disregard the existence of domestic holding companies established to facilitate LBO

Spain: Spanish Supreme Court confirms that Brazilian ‘juros sobre o capital próprio’ can benefit from Spanish participation exemption regime

Switzerland: Swiss perspective: Standardised electronic format for the exchange of CbC reports released by the OECD

US Inbound: US proposes new debt-equity regulations regarding interest in a corporation

Tax Relief

International updates - May 2016

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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India: Taxing digital transactions in India

The digital age has given rise to significant tax policy challenges in terms of nexus, characterisation of income and other consequential issues.

Hariharan Gangadharan, April 27, 2016