Archive: corporate tax

Filter

Singapore: income tax treatment of limited partnerships

Singapore: income tax treatment of limited partnerships

March 21, 2014. Tags: , ,

The Inland Revenue Authority of Singapore (IRAS) issued an e-tax guide that provides details on the income tax treatment of limited partnerships (LPs) on 1 …

Spain: budget for 2014 – submitted to Parliament

Spain: budget for 2014 – submitted to Parliament

October 17, 2013. Tags: , , , , ,

On 27 September 2013, the Government approved the submission to Parliament of the budget bill for 2014. According to the Government, there will not be any …

The case for corporate simplification

The case for corporate simplification

October 7, 2013. Tags: , ,

Simplifying the structure of a business can help address tax controversy in a number of important ways.

Russia: taxes, levies, duties and other mandatory charges paid abroad are tax deductible – Ministry of Finance clarifications

Russia: taxes, levies, duties and other mandatory charges paid abroad are tax deductible – Ministry of Finance clarifications

September 17, 2013. Tags: , ,

On 28 August 2013, the Ministry of Finance published Letter No. 03-03-10/32521, issued on 12 August 2013, clarifying that a legal entity may deduct taxes, …

Belgian administrative circular letter reinforces secret commissions tax as the exception and not the rule [TAX ALERT]

Belgian administrative circular letter reinforces secret commissions tax as the exception and not the rule [TAX ALERT]

September 11, 2013. Tags: , ,

On 22 July 2013, Belgium’s Finance Minister and tax authorities issued a new administrative circular letter relating to the secret commissions tax. The law of 17 …

Spanish Government announces extension of limitations to use NOLs and other tax measures and abolishes worthless stock deduction regime [TAX ALERT]

Spanish Government announces extension of limitations to use NOLs and other tax measures and abolishes worthless stock deduction regime [TAX ALERT]

August 21, 2013. Tags: , ,

On 28 June 2013, the Spanish Government announced that it will extend the application of certain temporary measures to increase the collection of taxes through …

Spanish Government announces extension of limitations to use NOLs and other tax measures and abolishes worthless stock deduction regime [TAX ALERT]

Spanish Government announces extension of limitations to use NOLs and other tax measures and abolishes worthless stock deduction regime [TAX ALERT]

August 20, 2013. Tags: , ,

On 28 June 2013, the Spanish Government announced that it will extend the application of certain temporary measures to increase the collection of taxes through …

Singapore announces changes to corporate income tax objection and appeal process [TAX ALERT]

Singapore announces changes to corporate income tax objection and appeal process [TAX ALERT]

August 20, 2013. Tags: , ,

Effective 1 January 2014, the Inland Revenue Authority of Singapore (IRAS) will implement certain administrative changes to the corporate income tax objection and appeal process, …

Finland: budget 2014 – Ministry of Finance proposal

Finland: budget 2014 – Ministry of Finance proposal

August 15, 2013. Tags: , , , , , ,

On 8 August 2013, the Ministry of Finance published its budget proposal for 2014, whereas the other ministries are expected to release their proposals shortly …

Indonesia issues regulation on 1% tax rate on gross revenue applicable to small and medium taxpayers [TAX ALERT]

Indonesia issues regulation on 1% tax rate on gross revenue applicable to small and medium taxpayers [TAX ALERT]

August 15, 2013. Tags: , , ,

On 12 June 2013, Government Regulation No 46 Year 2013 (PP 46) was issued. PP 46 introduces a final tax regime on business income of certain …

Portugal: corporate income tax reform

Portugal: corporate income tax reform

August 9, 2013. Tags: ,

With the goal of enhancing the competitiveness of the Portuguese economy, the Portuguese Government appointed a special commission (Reform Commission) to study and prepare a …

Israel: budget for 2013–14 adopted by Parliament

Israel: budget for 2013–14 adopted by Parliament

August 8, 2013. Tags: , , , , ,

On 30 July 2013, the Parliament adopted the budget law 2013-2014 and the Economic Arrangements law. The most important features, which will generally apply from 1 …

United States: White House issues proposals for simplifying tax code and creating jobs and economic growth

United States: White House issues proposals for simplifying tax code and creating jobs and economic growth

August 8, 2013. Tags: , , ,

The White House has released a fact sheet that includes the US President’s proposals for simplifying the tax code for businesses and creating jobs and …

United Kingdom: review of corporate tax regime, House of Lords Economic Affairs Committee report

United Kingdom: review of corporate tax regime, House of Lords Economic Affairs Committee report

August 7, 2013. Tags: , , , ,

On 31 July 2013, the House of Lords Economic Affairs Committee issued a report to urge the Treasury to undertake a fundamental review of the …

Dutch Supreme Court provides new guidance on shareholder loan doctrine [TAX ALERT]

Dutch Supreme Court provides new guidance on shareholder loan doctrine [TAX ALERT]

July 15, 2013. Tags: , ,

In a new ruling issued on 3 May 2013, the Dutch Supreme Court provided further guidance on its shareholder loan doctrine. The doctrine was originally set …

Spain: bill on measures regarding corporate income and environmental taxes sent to Parliament

Spain: bill on measures regarding corporate income and environmental taxes sent to Parliament

July 8, 2013. Tags: , , ,

In its meeting of 28 June 2013, the cabinet approved the bill that introduces measures regarding environmental and corporate taxes, among other financial issues. The Government …

Vietnam’s National Assembly proposes corporate tax reductions [TAX ALERT]

Vietnam’s National Assembly proposes corporate tax reductions [TAX ALERT]

June 27, 2013. Tags: ,

Vietnam’s National Assembly Standing Committee has been working on the tax reduction schedule which will be implemented step by step through the year 2020 in …

France: modification of transfer pricing legislation – official report published

France: modification of transfer pricing legislation – official report published

June 17, 2013. Tags: , ,

On 5 June 2013, the Minister of Economy and Finance published an official report on transfer pricing legislation. The report is available on the website of …

Page 1 of 612345...Last »
EY refers to one or more of the member firms of Ernst & Young Global Limited (EYG), a UK private company limited by guarantee. EYG is the principal governance entity of the global EY organization and does not provide any service to clients. Services are provided by EYG member firms. Each of EYG and its member firms is a separate legal entity and has no liability for another such entity's acts or omissions. Certain content on this site may have been prepared by one or more EYG member firms.