October 2015

Main

Belgium introduces ‘Cayman tax’

BEPS: A developing country perspective

On the precipice: 21st century tax

The Brockman brief: Performance review: The OECD’s reputation

Deals of the month

UK financial sector pushes back against punitive tax policy

New Zealand to introduce distance-selling regime for GST

Investors cheer India’s endorsement of AP Shah MAT recommendations

Danish companies’ names used in major tax fraud

Talking tax and telecoms with Telefônica in Brazil

Americas Tax Awards 2015

DSM to be enhanced during destination principle expansion

Anson: Practical implications for investment managers and funds

Tax and investment: UNCTAD’s contribution to the BEPS debate

Special features - October 2015

Moscovici calls for action as EU VAT gap rises again

Albania: New tax incentives for operating in free zones in Albania

Australia: Multinational entity (MNE) anti-avoidance Bill introduced

Bosnia and Herzegovina: Bosnia and Herzegovina’s Corporate Income Tax Bill under review

Brazil: Provisional Measure 685/2015 extended for another 60-day period

Canada: Filing deadline approaching for Canadian foreign affiliate dumping rules

Chile: Withholding tax, treaties and provision of PE certificates

Cyprus: Ship management companies in Cyprus: An option worth considering

Germany: Retroactive changes to RETT rules to apply from 2009

India: Applicability of MAT to foreign investors

Ireland: Irish Revenue Commissioners issue guidance on the VAT treatment of portfolio management services in wake of Deutsche Bank

Luxembourg: Luxembourg amends participation exemption regime

FYR Macedonia: FYR Macedonia extends application of preferential VAT rate to first sale of residential buildings

Malta: Amendment to the highly qualified persons rules

Middle East: PE formation in KSA: Operating across borders

New Zealand: New Zealand proposes new GST rules for supplies of cross-border services

Serbia: Amendments to the Serbian Excise Duties Act

South Korea: Proposed tax law amendments in 2015

Spain: Spain takes the lead as tax changes reflect economic upturn

Switzerland: Spontaneous exchange of tax rulings

Turkey: Transfer pricing of intra-group services with a special focus on recharacterisation as know-how

US Inbound: IRS international practice units

Tax Relief

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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India: Applicability of MAT to foreign investors

The controversial issue of applicability of MAT to both FIIs/FPIs may finally be resolved.

Hariharan Gangadharan, September 28, 2015