Archive: tax credit
Malta: new tax incentive to boost digital game industry
February 28, 2013. Tags: Malta, tax credit, tax incentives
On 19 February 2013, the Government announced the launch of a new tax incentive for the development of the digital game industry. The scheme consists of …
France: tax authorities open public consultation on tax credit for competitiveness and employment
February 13, 2013. Tags: finance law, France, tax credit
On 5 February 2013, the tax authorities launched a public consultation to ask individuals, companies and tax advisors for comments on the draft guidelines on …
France’s Parliament approves Third Amended Finance Bill for 2012 [TAX ALERT]
January 11, 2013. Tags: corporate tax, finance bill, France, tax amendments, tax credit
The French Parliament approved the Third Amended Finance Bill for 2012 on 19 December 2012. Except for the constitutionality review to be made by the French …
France: third Financial Amending Law for 2012 – adopted by Parliament
January 2, 2013. Tags: anti-avoidance, finance law, France, tax amendments, tax credit
On the 19 December 2012, Parliament adopted the Third Amending Financial Law for 2012 (Projet de loi de Finances rectificative pour 2012, PLFR). The law implements: The …
France: increase of VAT rates proposed by the Government
December 14, 2012. Tags: France, tax amendments, tax credit, tax revenues, VAT
On 28 November 2012, the Council of Ministers officially presented an amendment that would increase the rates of VAT. The expected tax revenue from this …
Hungary: Ministry submits amendments to the 2013 tax package
November 29, 2012. Tags: CFC, corporate tax, Hungary, tax credit
On 18 November 2012, the Ministry for National Economy submitted new amending proposals to the bill implementing the 2013 tax laws. The current amending provisions …
Uruguay: tourism tax incentives
November 9, 2012. Tags: GST, tax credit, tax incentives, Uruguay, VAT
On 12 October 2012, a draft bill introducing tourism tax incentives was discussed in the Parliament. Once approved, the tax incentives will apply by August …
Belgium: implementing Decree on tax on credit institutions published
August 17, 2012. Tags: Belgium, tax credit, VAT
In the Official Gazette of 13 August 2012, an implementing Decree of 3 August 2012 concerning the annual tax on credit institutions was published. This tax …
Taiwan: Industrial Development Bureau provides guidelines on R&D investment tax credit documentation
August 14, 2012. Tags: investment, research and development, Taiwan, tax credit
In order to claim investment tax credit of 15% of current year R&D expenditure, the Investment Development Bureau (IDB) has provided taxpayers with guidance on …
Australia: GST – all business records stolen, no input tax credits
August 1, 2012. Tags: Australia, GST, tax credit
The Administrative Appeals Tribunal on 25 July 2012 handed down a decision in Campbell and Commissioner of Taxation [2012] AATA 473 that deals with the …
New Zealand: budget 2012–13 – division of Taxation (Budget Measures) Bill
May 31, 2012. Tags: budget, income tax, New Zealand, tax credit, tax exemption
On 25 May 2012, a Supplementary Order Paper divided the legislation containing the budget measures into the Taxation (Budget Measures) Bill and the Student Loan …
Brazil: tax on financial transactions reduced for individual credit transactions
May 29, 2012. Tags: Brazil, tax amendments, tax credit, transaction tax
Decree 7,726, published in the Official Gazette of 22 May 2012 and in force as of 23 May 2012, introduced new amendments to the regulations …
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