September 2018

Main

Wayfair: Foreign-based companies at risk of US state taxes

Domino’s Pizza case ‘encouraging’ for MNEs expanding into India

UK’s planned 17% corporate tax rate may not happen

US Treasury sets the record straight on Section 965

How Shell manages its Dutch dividend withholding tax

Investors in Spanish tax lease system at risk of state aid reclaims

The end of the US inversion boom

Even ITR has a soft side

Dispute resolution: OECD collaboration

The importance of working together

How leaders communicate tax to the non-tax world

TP: Employees trigger value creation within MNEs

The new tax function: Building a culture of no surprises

Cryptocurrency taxes to soar amid tighter rules

Special features - September 2018

Albania changes law on building tax

Tax treaty developments in Argentina

Australia: Changes to corporate residency guidelines and other international tax developments

Bosnia and Herzegovina: BH’s Republic of Srpska issues rulebook on tax adviser licence

Canada: Québec sales tax amendments targeting digital supplies

Chile: Update on preferential tax regimes

China: Details of personal income tax reform released; VAT and corporate income tax support for innovation activities

Cyprus: New alternative investment funds legislation

European Union: Public country-by-country reporting in the EU off the tracks, for now

Germany: DEMPE analysis for CUP studies

Hong Kong: Hong Kong introduces new transfer pricing regime

Indian Authority for Advance Rulings rules on PE and income characterisation

Indonesia: New taxation rules for certain mineral mining companies

Italy: Mid-term update on direct and indirect taxation topics

Luxembourg: Luxembourg releases bill to implement ATAD I

FYR Macedonia re-extends period for preferential VAT rate applications on first sale of residential buildings

Malta: Extension to Malta’s tax treaty network

New Zealand: Beneficial ownership public register under discussion

Poland: Tax exemption for new investments

Serbia: Serbian arm’s-length interest rates for 2018

South Africa: Proposed international tax amendments

Inheritance agreements under Spanish inheritance tax: Worth anticipating the taxable event?

New guidelines that allow for deducting equity incentive programme expenses in Swiss statutory accounting

Turkey introduces new exceptions on FX loans

New York State Bar Association report on BEAT

Taxation of the digital economy – is it even worth it?

Tax Relief

International updates - September 2018

Euromoney Legal Media Group Asia Women in Business Law Awards 2018: Shortlist announced

Euromoney Legal Media Group Americas Rising Star Awards – winners announced

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

Sponsored

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Sponsored by Webber Wentzel

South Africa: Proposed international tax amendments

Proposed changes to the Income Tax Act, contained in the 2018 draft Taxation Laws Amendment Bill (DTLAB), were released for comment on July 16 2018. This update focuses on certain international tax-related proposals.

Anne Bennett, August 24, 2018
Sponsored by Hager & Partners

Italy: Mid-term update on direct and indirect taxation topics

By replying to a request for advance ruling the Italian Revenue Agency has clarified some tax aspects on virtual currencies, and more specifically on the so-called bitcoins held by individuals outside their business activity.

Barbara Scampuddu, August 24, 2018
Sponsored by Garrigues Spain

Inheritance agreements under Spanish inheritance tax: Worth anticipating the taxable event?

Within the law of succession there are mainly two different systems for the devolution of the estate.

Alvaro Checa, August 24, 2018

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