November 2017

Main

RIP: Freedom to expose the truth

Deals of the month

Austria’s next coalition spells tax cuts

Hong Kong to encourage MNE innovation with tax plan

UK and Ireland brace for customs chaos as ‘no-deal’ Brexit looms

What should businesses do with their taxes in Catalonia?

Business costs to fall as EU agree on MAP

Amazon and eBay profiting from VAT evaders

Harmful tax incentives critically curtailed: BEPS Action 5 in action

Breaking down borders: Liberating EU commerce through VAT reform

The EU’s misguided tax war on US companies

Special features - November 2017

Australia: Stapled structures

Brazil: Changes to the oil and gas tax framework; guidance on capital gains; TIEA between Brazil and Switzerland approved

Bulgaria: Bulgaria implements CbCR

Canada: Finance Canada releases proposed investment limited partnership rules

China: Modernised industry regulation, greater oversight, and a strengthened DTA network

Croatia: Croatian local taxes: what’s new in 2017?

Cyprus: Introducing the new VAT appeal procedure

European Union: Public CbCR impasse in EU’s Council and possible impact of President Tusk’s EU reform plans

Germany: Possible tightening of RETT provisions

Greece: GAAR rising: First administrative rulings in the spotlight

India: Draft notification on CbC reporting guidance released

Indonesia: Taxation on e-commerce transactions

Ireland: Budget 2018 maps route for tax modernisation

Italy: First round of CbCR implementation takes place

Malta: Budget 2018

Mexico: The “business reason” in the Mexican tax law

Montenegro: Montenegro hikes VAT rate and amends excise duties

New Zealand: New Zealand to restate and reform trust law

Poland: Debt push down no longer tax deductible from 2018

Portugal: Portuguese budget bill for 2018 brings few tax changes

South Africa: Constitutional validity of retrospective legislation

Spain: Tax implications of ‘malus’ and ‘clawback’ clauses in variable compensation schemes

Switzerland: VAT rate reductions effective from 2018

Turkey: New taxes on the table

US Inbound: US permanent establishment issue

Tax Relief

International updates - November 2017

No. 1: The Big Six

No. 2: The dawn of the robots

No. 4: The fifth estate

No. 5: Margrethe Vestager

No. 6: Arun Jaitley

No. 7: Sri Mulyani Indrawati

No. 8: Pascal Saint-Amans and Achim Pross

No. 9: Richard Murphy

No. 10: Cristiano Ronaldo and Lionel Messi

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored

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Sponsored by Dhruva Advisors

India: Draft notification on CbC reporting guidance released

The OECD guidelines, which were updated in July 2017 to incorporate Action Plan 13 of the BEPS project, provide a minimum requirement of maintaining a three-tiered documentation system.

Ajay Rotti, October 26, 2017
Sponsored by Deloitte Mexico

Mexico: The “business reason” in the Mexican tax law

In order to provide legal and tax treaty certainty, such a concept should be included and described in legislation because, the mere use of it has a clear negative impact on such resolutions.

October 26, 2017