Archive: tax law
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Finland revises tax law amendments regarding dividends [TAX ALERT]
May 17, 2013. Tags: dividends, Finland, tax law
The Finnish Government announced on 4 April 2013 revised amendments to the country’s tax law with respect to the previously announced dividend amendments. The revised amendments …
US Senate Committee on Finance issues paper on international tax reform options
May 16, 2013. Tags: international tax, tax law, tax reform, United States of America
The US Senate Committee on Finance has released a paper compiling tax reform options that the committee may wish to consider in working towards reforming …
Confédération Fiscale Européenne: Model Taxpayer Charter developed by AOTCA, CFE and STEP
May 16, 2013. Tags: Asia, Europe, tax law
On 13 May 2013, it was announced that the Asia-Oceania Tax Consultants Association (AOTCA), the Confédération Fiscale Européenne (CFE) and the Society of Trust and …
Finland announces tax law amendments [TAX ALERT]
May 7, 2013. Tags: Finland, tax law, tax policy
The Finnish Government announced on 21 March 2013 amendments to the country’s tax law. The announced amendments are considered binding political action taken by the Government. However, …
United States: Tax Court reclassifies loan structure as dividend payments
April 26, 2013. Tags: dividends, Singapore, tax law, United States of America
The US Tax Court has held that a complex finance structure was, in substance, dividend payments taxable under the US tax law (Barnes Group, Inc. …
New opportunities for crossborder company migration [TAX ALERT]
April 10, 2013. Tags: CJEU, corporate migration, Hungary, tax law
On 12 July 2012, the Court of Justice of the European Union (CJEU) issued a ruling on the interpretation of freedom of establishment of companies, …
German legislative developments: Taxation of portfolio dividends – 2013 Annual Tax Act [TAX ALERT]
March 22, 2013. Tags: dividends, Germany, tax law
There are several important German tax legislative developments in various stages that may be of interest to multinationals. One measure under consideration would result in the …
Costa Rican taxpayers no longer required to legalize accounting books [TAX ALERT]
March 21, 2013. Tags: Costa Rica, income tax, tax law
On 4 February 2013, Ruling N° DGT-R-001-2013 was published in the Official Gazette. Following several amendments to the Code of Commerce included in the recently …
Korea: arm’s length calculation for intercompany guaranty transactions clarified
March 19, 2013. Tags: Korea, tax law, transfer pricing
In response to a growing number of disputes involving companies receiving guarantee fees from their foreign subsidiaries, the Ministry of Strategy and Finance (MOSF) has …
Delhi Tribunal rules on royalty secondary source rule in domestic tax law [TAX ALERT]
March 5, 2013. Tags: income tax, India, tax law
This Tax Alert summarizes a recent ruling of the Delhi Income-tax Appellate Tribunal (Delhi Tribunal) in the case of Qualcomm Inc.1 (Taxpayer), on taxation of …
Indian Government comments on Final recommendations by Expert Committee on GAAR [TAX ALERT]
February 15, 2013. Tags: GAAR, India, tax law
India’s Finance Act, 2012 contains a number of proposals to amend the Indian Tax Laws (ITL), including a proposal to fast track the General Anti-avoidance …
United States: IRS issues updated Publication 514 – Foreign Tax Credit for Individuals
February 13, 2013. Tags: foreign tax credit, income tax, IRS, tax law, tax returns, United States of America
The US Internal Revenue Service (IRS) has released the 2013 revision of Publication 514 (Foreign Tax Credit for Individuals). The publication is dated 29 January 2013 …
UK’s general anti-avoidance rule process on schedule
February 7, 2013. Tags: direct tax, GAAR, tax avoidance, tax law, United Kingdom
In June 2012, the Government launched a formal consultation on a new general anti-avoidance rule (GAAR) to tackle artificial and abusive tax avoidance schemes. Learn more.
A review of Poland’s recent tax law changes [TAX ALERT]
February 6, 2013. Tags: Poland, tax law, tax returns
The following Alert summarizes recent tax law changes in Poland. It highlights 2012 changes that may impact tax liabilities to be reported in the 2012 annual …
Lithuania: amendments to VAT Law enter into force
February 5, 2013. Tags: Lithuania, tax law, VAT
With effect from 1 January 2013, the following amendments to the VAT Law entered into force. Reduced VAT rates As previously reported, a reduced VAT rate of …
Indian Government comments on Final recommendations by Expert Committee on GAAR [TAX ALERT]
February 1, 2013. Tags: GAAR, India, tax law
India’s Finance Act, 2012 contains a number of proposals to amend the Indian Tax Laws (ITL), including a proposal to fast track the General Anti-avoidance …
United States: US Senate Committee on Finance releases summary of American Taxpayer Relief Act
January 30, 2013. Tags: tax cuts, tax law, United States of America
The US Senate Committee on Finance has released a summary of the provisions in the American Taxpayer Relief Act of 2012 (ATRA; H.R. 8) that …
Congo: new tax measures enacted
January 29, 2013. Tags: Congo, direct tax, income tax, indirect tax, interest, Mining & Metals, tax law, VAT
The Democratic Republic of Congo (DRC) recently introduced major changes to its tax legislation through a series of ordinance laws enacted by the President. The main …
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