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Simplifying Singapore’s tax code

April 11, 2014. Tags: ,

Amid increasing tax controversy, now is the time to tackle Singapore’s tax code by challenging each sec-tion’s relevance and streamlining where appropriate.

Israel: bill on exchange of information under international agreements

Israel: bill on exchange of information under international agreements

April 11, 2014. Tags: , ,

On 29 January 2014, a bill amending the Income Tax Ordinance of 1961 (ITO) was filed as Amendment 200. The bill would add a new section …

Estonia: new Government sets new tax agenda

Estonia: new Government sets new tax agenda

April 11, 2014. Tags: , , ,

In connection with the replacement of one of the coalition partners and considering that the next regular parliamentary elections will be held on 1 March …

United Kingdom: limited liability partnerships – Salaried Member Rules introduced by Finance Bill 2014

United Kingdom: limited liability partnerships – Salaried Member Rules introduced by Finance Bill 2014

April 11, 2014. Tags: , ,

The Finance Bill 2014 contains measures affecting the tax treatment of certain members (i.e., partners) of limited liability partnerships (LLPs). LLPs are treated as transparent for …

Special Bench of Mumbai Tribunal rules on approach to selection of comparable data [TAX ALERT]

Special Bench of Mumbai Tribunal rules on approach to selection of comparable data [TAX ALERT]

April 9, 2014. Tags: , , ,

This Tax Alert summarizes a recent decision of the Special Bench of the Mumbai Income-tax Appellate Tribunal (SB) in the case of Maersk Global Centres …

EU Advocate General holds Danish recapture of taxes losses in conflict with freedom of establishment [TAX ALERT]

EU Advocate General holds Danish recapture of taxes losses in conflict with freedom of establishment [TAX ALERT]

April 9, 2014. Tags: , , ,

On 13 March 2014, the Advocate General (AG) Kokott issued her opinion in Case C-48/13, Nordea Bank Denmark. The case concerns the compatibility of a …

China relaxes company registration formalities [TAX ALERT]

China relaxes company registration formalities [TAX ALERT]

April 9, 2014. Tags: , ,

China has amended the Company Law (New Company Law), effective 1 March 2014 in an effort to streamline the registration formalities and relax the minimum …

United States: guidance issued on jurisdictions treated as having FATCA IGAs in effect and on FATCA financial institution registration

United States: guidance issued on jurisdictions treated as having FATCA IGAs in effect and on FATCA financial institution registration

April 9, 2014. Tags: , ,

The US Treasury Department and the US Internal Revenue Service (IRS) have announced that jurisdictions that have reached agreements in substance with the United States …

Treaty between France and Switzerland – French Supreme Administrative Court rules on “center of vital interest” criterion for treaty residence

Treaty between France and Switzerland – French Supreme Administrative Court rules on “center of vital interest” criterion for treaty residence

April 9, 2014. Tags: , , , ,

On 26 March 2014, the French Supreme Administrative Court (Conseil d’Etat) gave its decision in case No. 355324 on the concept of fiscal residence. Details of …

European Union: European Commission publishes guidelines on the change to e-services rules

European Union: European Commission publishes guidelines on the change to e-services rules

April 9, 2014. Tags: , , ,

On 3 April 2014, the European Commission published explanatory notes for the new VAT rules for telecommunications, broadcasting and electronic services that enter into force …

Securing taxable deductions for Chinese corporate income tax return purposes [TAX ALERT]

Securing taxable deductions for Chinese corporate income tax return purposes [TAX ALERT]

April 8, 2014. Tags: , ,

The deadline to file a 2013 Chinese corporate income tax return is 31 May 2014. Certain deductions and/or favorable tax treatments, however, require proper advance …

Chile issues instructions on modifications included in Law 20.630 on international taxation [TAX ALERT]

Chile issues instructions on modifications included in Law 20.630 on international taxation [TAX ALERT]

April 8, 2014. Tags: , ,

On 11 March 2014, the Chilean Internal Revenue service (IRS) issued Circular N° 14 (Circular), which contains instructions on the modifications included in Law 20.630 …

Brazilian Federal Tax Authorities issue Normative Instruction dealing with withholding tax on transactions between Brazilian residents and nonresidents [TAX ALERT]

Brazilian Federal Tax Authorities issue Normative Instruction dealing with withholding tax on transactions between Brazilian residents and nonresidents [TAX ALERT]

April 8, 2014. Tags: , ,

Brazilian Federal Tax Authorities (RFB) published Normative Instruction 1,455 (NI 1,455) on 7 March 2014, dealing with withholding tax (WHT) on different types of income …

EY Taxinsight Managing indirect tax data in a digital era featured

Managing indirect tax data in a digital era

April 8, 2014. Tags: ,

Having accurate global indirect tax data has never been more important. Use our hands on approaches and tools to help you deal with the data.

France: carbon tax on household consumption effective

France: carbon tax on household consumption effective

April 8, 2014. Tags: , ,

On 1 April 2014, the carbon tax (contribution climat-énergie – CEE) became effective. Article 32 I D of the Finance Bill for 2014 extended the …

Switzerland: Parliament approves changes to Tax Administrative Assistance Act

Switzerland: Parliament approves changes to Tax Administrative Assistance Act

April 8, 2014. Tags: , ,

On 21 March 2014, the Parliament approved a partial revision of the Tax Administrative Assistance Act. The changes to the Tax Administrative Assistance Act are necessary …

European Union: European Parliament backs amendments to Parent-Subsidiary Directive

European Union: European Parliament backs amendments to Parent-Subsidiary Directive

April 8, 2014. Tags: , ,

According to a press release from the European Commission, on 2 April 2014, the European Parliament voted on the amendments to the Parent-Subsidiary Directive (recast) …

US: IRS and Treasury issue proposed and temporary regulations under FATCA, as well as “conforming regulations” under chapters 3 and 61 [TAX ALERT]

US: IRS and Treasury issue proposed and temporary regulations under FATCA, as well as “conforming regulations” under chapters 3 and 61 [TAX ALERT]

April 7, 2014. Tags: ,

On 20 February 2014, the IRS and Treasury released proposed and temporary regulations (TD 9657 and TD 9658) providing further guidance under the Foreign Account …

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