September 2017

Main

Luxembourg: New BEPS-compliant IP regime to open up opportunities

The disaster of Donald Trump

Deals of the month

Tax risk pendulum: Collaboration vs. uncertainty

Businesses relieved as US scraps border adjustment tax proposal

The Netherlands and UK sit at the heart of the global tax haven industry

Google not out of woods after $1.25 billion French court victory

Belgium ‘compensates’ MNEs as it revises tax rules

Long battle ahead as IRS challenges US Medtronic verdict

UK Criminal Finance Act imposes corporate tax evasion controls

How Spanish SII is impacting companies: Duracell case study

Special features - September 2017

Bringing tax accounting into the 21st century

Meet the young tax professionals of the year

Tax havens: An unnecessary evil?

TaxCOOP: A vision for inclusivity in global tax governance

Q&A: Gig economy taxation – Is it all about to change?

EU holding company structure in treaty shopping cases

Avinash Persaud: The banker who designed FTT to tame City

Albania: Law on remission of unpaid tax and custom duties approved

Argentina: Protocol drastically changes tax treaty with Brazil

Australia: Recent developments

Brazil: Obligation to file CbC report when there is no effective competent authority agreement in place for its automatic exchange clarified; Double tax treaty with Russia now in force

Canada: Conservative approach taken to BEPS Multilateral Instrument

Chile: Life insurances with savings are subject to taxation

China: New rules promote foreign investment while tightening regulatory enforcement

Croatia: Advance pricing agreements implemented

Cyprus: Long-awaited transfer pricing guidelines on intra-group financing released

Egypt: VAT increased to 14%

Georgia: Kyrgyzstan ratifies double tax treaty with Georgia

Germany: German anti-treaty shopping rules under scrutiny

Greece: Clarifications on the tax treatment of foreign trusts and foundations

Hong Kong: Courts rule on taxability of property investments

India: Bombay High Court upholds availability of benefits under the India-Mauritius tax treaty

Indonesia: New CFC rule and new anti treaty abuse rule

Ireland: Briefing paper gives insight into Ireland’s international tax policy

Italy: Moving towards the fourth industrial revolution

Malta: Updates to the CRS guidelines

Mexico: Substance-only tax litigation proceedings introduced

Montenegro: Montenegro and US sign intergovernmental agreement to implement FATCA

New Zealand: MLI positions

Poland: Proposals will not allow investment cost deductions from operational revenue

Portugal: New VAT payment regime on import of goods

Portugal: Ruling on toll manufacturing and distribution activities and permanent establishment

Russia: The latest trends in the beneficial ownership concept

South Africa: Proposed international tax amendments

Spain: Should medics be taxed on invitations to medical seminars?

Switzerland: Swiss VAT consequences for distance selling businesses as of 2019

Turkey: A new audit mechanism: Call for justification

US Inbound: Tax court rules against IRS on tax treatment of disposition of partnership interest

US Outbound: Cancellation of APAs by IRS, abuse of discretion

Tax Relief

International updates - September 2017

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored

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Sponsored by Deloitte Mexico

Mexico: Substance-only tax litigation proceedings introduced

Mexico's Federal Administrative Trial Law and the Federal Fiscal Code were amended on January 27 2017

Mauricio Martínez D´Meza Violante, August 23, 2017
Sponsored by Dhruva Advisors

India: Bombay High Court upholds availability of benefits under the India-Mauritius tax treaty

In a recent decision of the Bombay High Court, the availability of the capital gains exemption in India under the India-Mauritius tax treaty was upheld.

Hariharan Gangadharan, August 23, 2017