October 2017

Main

Deus tax machina

Deals of the month

World Tax showcases the world’s top tax firms

EU to redesign tax net to catch online giants

Australia left behind as MNEs chase competitive tax regimes

Merkel’s win in German election points to tax reform

Swedish budget offers tax cuts ahead of elections

Vietnam’s tax reforms spell headaches for business

France confirms lower corporate tax rate in 2018 budget

Companies set aside billions as risk of UK tax disputes rise

Challenging asymmetric data, leveraging public data

Austria’s Hans Jörg Schelling eyes EU digital tax rules

Americas Tax Awards 2017

Mexico’s mandatory disclosure rule

Aggregation v consolidation: Getting CCCTB’s accounting right

Argentina looks to tackle inflation by revaluing assets

Argentina: Developments expected on payment mechanism of non-resident capital gains tax

Australia: The tax treatment of corporate collective investment vehicle regimes

Brazil: Developments impacting all businesses

Bulgaria: Guidance on publishing financial statements and sanctions for non-compliance released

Canada: Sweeping changes proposed to voluntary disclosure programme

Chile: New tax credit for income from employment, independent personal services and exportation services

China: New plans to promote foreign investment and manage outbound investment

Croatia: Tax authorities warn against European business number scam

European Union: European Parliament adopts legislative resolution on public CbCR

Germany: Change-in-ownership rules referred to the Federal Constitutional Court (again)

Hong Kong: Transfer pricing legislation expected by end of 2017

India: Delhi High Court restrains Vodafone’s international arbitration proceedings against India

Indonesia: Updates on DTAs with the Netherlands, Malaysia, and Armenia

Ireland: Reviewing the corporation tax regime

Italy: Italian branch exemption: operative guidelines from central revenue

Luxembourg: Guidance issued on the mutual agreement procedure

Malta: Recent developments regarding fringe benefits

Mexico: Update on capital repatriation initiative

Poland: Changes to income taxes coming in 2018

Portugal: Lights, camera, action – Portuguese tax incentive for film production

South Africa: Proposed income tax amendments and tax treaty developments

Spain: First experiences with the new rules on cassation appeals from a tax perspective

Switzerland: Federal Council issues draft legislation on Tax Reform Proposal 17

Turkey: Latest developments in the tax landscape

US Inbound: US court defers to competent authority’s judgment

Tax Relief

International updates - October 2017

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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India: Delhi High Court restrains Vodafone’s international arbitration proceedings against India

In an ex-parte interim order, the Delhi High Court restrained Vodafone from initiating or continuing arbitration proceedings under the India-UK investment treaty.

Hariharan Gangadharan, October 02, 2017
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Poland: Changes to income taxes coming in 2018

Monika M Dziedzic In July 2017, Polish authorities published a draft of revolutionary amendments to Polish income taxes, which are expected to come into force from January 1 2018 once officially issued. The key measures are:

Monika Marta Dziedzic, October 02, 2017
Sponsored by Deloitte Mexico

Mexico: Update on capital repatriation initiative

Sol

October 02, 2017