Serbia is trying to attract increased levels of foreign investment by offering new tax incentives including a 10 year corporate tax exemption for companies satisfying certain criteria.
More than 300 senior tax officials from more than 100 jurisdictions and international organisations met in Paris on September 26 and 27 to discuss solutions to unintended double non-taxation caused by base erosion and profit shifting (BEPS).
International taxation is keeping G20 leaders busy G20 leaders met in St. Petersburg last month, with international taxation once again high on the agenda.
The tax landscape in Brazil is notoriously difficult to navigate. Whether it is the number of tax obligations that must be met, the number of tax returns that must be filed, or the commonplace deviance from international norms, corporate taxpayers have a lot to contend with. The manner in which tax authorities interact with taxpayers is therefore important in either facilitating or further hindering taxpayers in their efforts to comply. Matthew Gilleard talks to taxpayers from various industries to assess their existing relationships with the tax authorities and hear their ideas for how these can be improved.
France’s 2014 draft Finance Bill has been released. With revenue-raising a clear objective, anti-abuse measures dominate, and companies face a higher tax bill.
India’s Central Board of Direct Taxes (CBDT) has issued a notification regarding the general anti-avoidance rule (GAAR), set to apply from fiscal year 2016 to 17, including clarifications over the scope of the anti-avoidance tool.