November 2015

Main

Mind your own business: The importance of knowing what we really do

The CRS and its impact on the financial services industry

Indian tax clarity key to attracting investment

BEPS implementation: The role of a multilateral instrument

Albania: Albania updates its double taxation agreement with Switzerland

Australia: Australia’s response to BEPS to date

Bosnia & Herzegovina: Bosnia & Herzegovina-Poland tax treaty approved

Brazil: Changes to the calculation basis and withholding tax for interest on net equity payments

Brazil: Changes concerning the capital gains tax rates for non-residents

Canada: SCC upholds tax preparer penalties, says they are not criminal in nature

Chile: Limit between a reasonable choice to organise a business and the abuse of legal forms

Cyprus: Cyprus and Georgia sign tax treaty protocol

Germany: German Federal Tax Court rules disallowance of write-down for related-party debt violates OECD model treaty

Greece: First APA concluded in Greece

India: Progress towards GST continues as dispute environment evolves

Luxembourg: Luxembourg tax changes to be introduced in 2015 and 2016

Malta: Malta Budget 2016: New and revised tax measures

New Zealand: New Zealand considers reforms to GST treatment of land-related services

Norway: Norwegian Budget 2016: Corporate tax cut and transfer pricing changes post-BEPS

Poland: Poland executes FATCA provisions

Russia: Special investment contracts as part of Russia’s industrial policy

Serbia: Serbian VAT Act amended

Spain: Retrospective application of Spanish horizontal and indirect tax consolidation? Food for thought

Switzerland: How Switzerland intends to implement BEPS

Turkey: Electronic transformation in Turkey

US Inbound: Sale of partnership interest

‘False endings’, not false dawns

The Cunningham Column: Every little helps in international tax reform

The Brockman brief: Tax transparency: Is it a one-way street?

Deals of the month

Pascal Saint-Amans and Raffaele Russo discuss part 2 of BEPS

Castleton controversy over MAT concluded

German banks sweat over cum-ex trades after Maple raided

Starbucks and Fiat hit with €30m state aid bill

Voluntary disclosure in LatAm: A win-win game

M&A and ‘tax cursors’: Will they make or break your deal?

Deducing BEPS Action 4: Interest deductions and other financial payments

Tax transparency and the Swiss financial centre

Tax relief

Special features - November 2015

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored

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India: Progress towards GST continues as dispute environment evolves

India is gearing towards the introduction of a goods and services tax (GST), a destination-based consumption tax, replacing several central and state taxes.

Hariharan Gangadharan, October 29, 2015