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European Union: European Commission issues memo on taxation of savings income

European Union: European Commission issues memo on taxation of savings income

March 14, 2014. Tags: , , ,

On 10 March 2014, the European Commission issued MEMO/14/172 about the frequently asked questions on EU savings taxation rules and savings agreements with third countries. The …

Tax treaty between Peru and Mexico enters into force [TAX ALERT]

Tax treaty between Peru and Mexico enters into force [TAX ALERT]

March 14, 2014. Tags: , ,

The tax treaty between Peru and Mexico entered into force on 19 February 2014 after Peru completed its ratification and notification process. Further details are available …

Panama repeals recently enacted law adopting worldwide income taxation system [TAX ALERT]

Panama repeals recently enacted law adopting worldwide income taxation system [TAX ALERT]

March 14, 2014. Tags: ,

On 10 January 2014, Law N° 1, repealing on a retroactive basis the highly controversial Law N° 120 enacted at the end of 2013 to …

G20 reiterates support for OECD BEPS project, endorses OECD Common Reporting Standard for exchange of financial account information [TAX ALERT]

G20 reiterates support for OECD BEPS project, endorses OECD Common Reporting Standard for exchange of financial account information [TAX ALERT]

March 14, 2014. Tags: , ,

On 23 February 2014, the Finance Ministers and Central Bank Governors of the G20 issued a communiqué expressing continued full support for the OECD and …

United States: 2015 Budget – President submits Administration’s proposals to Congress

United States: 2015 Budget – President submits Administration’s proposals to Congress

March 13, 2014. Tags: , ,

President Obama has submitted his Administration’s Budget for the 2015 fiscal year to the US Congress. The proposals are summarized in a Budget in Brief pamphlet …

United Kingdom: tax treatment of activities involving bitcoin and other similar cryptocurrencies: HMRC guidance published

United Kingdom: tax treatment of activities involving bitcoin and other similar cryptocurrencies: HMRC guidance published

March 13, 2014. Tags: , , ,

HMRC has published Business Brief 09/14 that gives guidance on how HMRC will treat activities involving bitcoin and other similar cryptocurrencies. The guidance relates to …

Africa: reform of Africa Uniform Act on commercial companies law enacted

Africa: reform of Africa Uniform Act on commercial companies law enacted

March 13, 2014. Tags: , ,

On 30 January 2014, the Council of Ministers of the Organization for Business Law Harmonization in Africa (Organisation pour l’Harmonisation en Afrique du Droit des …

Namibia presents 2014 Budget [TAX ALERT]

Namibia presents 2014 Budget [TAX ALERT]

March 13, 2014. Tags: , , , ,

On 19 February 2014, Namibia’s Minister of Finance, the Honorable Ms Saara Kuugongelwa-Amadhila, presented her budget speech. She announced that the following amendments will be …

EU Advocate General holds Dutch fiscal unity regime contrary to EU law [TAX ALERT]

EU Advocate General holds Dutch fiscal unity regime contrary to EU law [TAX ALERT]

March 13, 2014. Tags: , , ,

On 27 February 2014, Advocate General (AG) Kokott issued her opinion on the compatibility of the Dutch fiscal unity regime in the light of the …

El Salvador introduces changes in transfer pricing information return [TAX ALERT]

El Salvador introduces changes in transfer pricing information return [TAX ALERT]

March 13, 2014. Tags: ,

Effective 5 February 2014, El Salvador modified its transfer pricing information return (F-982 V3). The return includes a new section in which the taxpayer must …

EY Tax insight The impact of Poland’s VAT law changes featured

The impact of Poland’s VAT law changes

March 13, 2014. Tags: ,

Polish VAT changes may have a major impact on international supply chains. We explore the new rules and their significance for businesses.

Isle of Man: Budget 2014-2015 enacted

Isle of Man: Budget 2014-2015 enacted

March 12, 2014. Tags: , ,

The measures approved by Tynwald (Parliament) in the Budget 2014-2015 were enacted in the: Income Tax (Resident Individuals) (Income Tax Cap) (Temporary Taxation) Order 2014 Social Security …

Italy: taxation of digital economy services – new rules partially repealed

Italy: taxation of digital economy services – new rules partially repealed

March 12, 2014. Tags: , ,

On 6 March 2014, Law Decree No. 16/2014 was published in the Official Gazette No. 54. The decree entered into force on 6 March 2014 …

Finland: option to apply for ruling on cross-border VAT transactions

Finland: option to apply for ruling on cross-border VAT transactions

March 12, 2014. Tags: , ,

On 5 March 2014, the Tax Administration published a newsletter informing businesses about an option to apply for a cross-border advance ruling on the VAT …

Russia: tax treatment of interest when interest rates are decreased or loan agreements are terminated with retroactive effect – Ministry of Finance clarifications

Russia: tax treatment of interest when interest rates are decreased or loan agreements are terminated with retroactive effect – Ministry of Finance clarifications

March 11, 2014. Tags: , ,

On 20 January 2014, the Ministry of Finance issued Letter No. 03-03-06/2/1393 regarding the tax treatment of interest if either the interest rate decreased or …

United States: IRS publishes annual statistics on foreign tax credits claimed by corporations

United States: IRS publishes annual statistics on foreign tax credits claimed by corporations

March 11, 2014. Tags: , ,

The US Internal Revenue Service (IRS) has published a statistical report with data of corporations that claim the US foreign tax credit (FTC). The report was …

United States: 2015 Budget – international tax changes included in Administration’s 2015 proposals to Congress

United States: 2015 Budget – international tax changes included in Administration’s 2015 proposals to Congress

March 11, 2014. Tags: , ,

President Obama has submitted his Administration’s fiscal year 2015 Budget to the US Congress with proposals for international tax changes under the applicable provisions of …

Canada’s federal budget introduces new international tax measures [TAX ALERT]

Canada’s federal budget introduces new international tax measures [TAX ALERT]

March 11, 2014. Tags: ,

Canada’s federal budget tabled on 11 February 2014 includes a number of measures targeting certain specific elements of Canada’s international tax system including insurance, offshore …

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