Archive: corporate tax
![Brazilian government widens the scope of qualifying entities under presumed profit method [TAX ALERT]](http://tmagazine.ey.com/wp-content/uploads/2010/06/Search-NewsPicture.jpg "Brazilian government widens the scope of qualifying entities under presumed profit method [TAX ALERT]")
Brazilian government widens the scope of qualifying entities under presumed profit method [TAX ALERT]
May 17, 2013. Tags: Brazil, corporate tax, income tax
On 4 April 2013, the Brazilian government enacted Provisional Measure 612/2013, which extends the thresholds for companies to be eligible for the presumed profit method. A …
New Zealand: officials’ update report on taxation of multinationals
April 23, 2013. Tags: Australia, base erosion, corporate tax, New Zeeland, OECD, profit shifting, thin capitalization, withholding tax
On 18 April 2013, the Minister of Revenue released an officials’ report giving an update on the actions being undertaken to combat multinational companies paying …
Netherlands: decree on non-deductible interest published
April 10, 2013. Tags: corporate tax, income tax, interest, The Netherlands
In the Official Gazette of 3 April 2013, a decree of 25 March 2013 (BLKB2013/110M) on the non-deductibility of certain interest expenses was published (the …
Vietnam issues detailed guidance on deferred payment of 2013 Corporate Income Tax [TAX ALERT]
March 28, 2013. Tags: corporate tax, income tax, Vietnam
On 8 February 2013 the Ministry of Finance issued Circular16/2013/TT-BTC (Circular 16) providing guidance for the implementation of Resolution 02//NQ-CP dated 7 January 2013 regarding …
Finland: tax plans for 2014–17 – corporate income tax rate reduced to 20%
March 26, 2013. Tags: corporate tax, Finland, income tax
On 21 March 2013, the Government announced that it had reached an agreement on its tax plans for the tax years between 2014 and 2017. One …
India issues Finance Bill 2013 [TAX ALERT]
March 26, 2013. Tags: budget, corporate tax, India, international tax
The Finance Bill (FB) 2013 was presented as part of the Union Budget for 2013-14 by the Finance Minister on 28 February 2013. This alert summarizes …
United Kingdom: Budget for 2013–14 – Chancellor’s Statement
March 22, 2013. Tags: budget, corporate tax, United Kingdom
The Budget for 2013–14 was presented to Parliament by the Chancellor of the Exchequer on 20 March 2013, and is available on HM Treasury website …
Spain: measures to support entrepreneurship approved
March 11, 2013. Tags: corporate tax, income tax, personal tax, Spain
On 23 February 2013, the Official Gazette published Royal Decree-Law 4/2013, of 22 February 2013, which approved measures to support new entrepreneurs, stimulate growth and …
Japan’s 2013 tax reform proposal released [TAX ALERT]
March 6, 2013. Tags: corporate tax, investment, Japan, tax reform
On 24 January 2013, the 2013 tax reform proposal (Proposal) was released. The Proposal reflects the Japanese government’s new approach in addressing Japan’s economic problems. The Proposal …
Hong Kong: Budget for 2013–14 – details
March 5, 2013. Tags: budget, corporate tax, Hong Kong, indirect tax, personal tax
The Budget for 2013–14 was presented to the Legislative Council by the Financial Secretary on 27 February 2013. Details of the tax-related proposals, which unless …
Romania: European Commission request to amend tax rules on foreign businesses
February 27, 2013. Tags: CJEU, corporate tax, European Commission, Romania
On 21 February 2013, the European Commission announced it had sent Romania a reasoned opinion (second stage of the infringement procedure under article 258 of …
US tax update for businesses operating in Asia [WEBCAST]
February 21, 2013. Tags: Asia, corporate tax, tax policy, tax reform, United States of America
The US dangled over the edge of its “fiscal cliff” before adopting legislation that resolves a number of pressing tax issues but leaves other issues …
Netherlands joins the interest limitation trend
February 21, 2013. Tags: corporate tax, interest, tax benefits, The Netherlands
In an effort to raise revenue, decrease the deficit and repair any “mismatching” of the Dutch tax benefit system, the proposal for fiscal year 2013 proposes important changes.
OECD: study on base erosion and profit shifting published
February 20, 2013. Tags: base erosion, corporate tax, OECD, profit shifting, tax revenues, transfer pricing
In a press release issued on 12 February 2013, the OECD announced the issue of the study Addressing Base Erosion and Profit Shifting (BEPS), commissioned …
Brazil: Federal Tax Authority issues ruling regarding treatment of interest on overpaid taxes
February 13, 2013. Tags: Brazil, corporate tax, income tax, interest, social security
On 29 January 2013, the Federal Tax Authority (Receita Federal do Brasil, RFB) issued Ruling No. 10/2013 (Solução de Consulta No. 10-2013, published in the …
Australia: tax paid by multinationals to be publicly disclosed
February 11, 2013. Tags: Australia, corporate tax, tax compliance
The Assistant Treasurer announced today, on 4 February 2013, that the Government will commence consultations to require large and multinational businesses that operate in Australia …
France’s new proposals to limit financial expense deductions
February 11, 2013. Tags: corporate tax, European Union, France, income tax
France’s recent Bill for 2013 firmly illustrates its attempt at staving off further deterioration to their deficit. Learn about its immediate effects.
Norway: committee of experts to be appointed to evaluate corporate income tax system
February 7, 2013. Tags: corporate tax, income tax, Norway
On 25 January 2013, the Ministry of Finance announced that the Government wishes to sustain a good tax system. With more mobile tax bases due to …
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