Taxand Brazil provides recent highlights regarding legislation from August 2016. Decree 8.842/2016, which promulgates the text of the Convention on Mutual Assistance in Tax Matters, was published in the Federal Gazette (Diário Oficial da União) on 30 August 2016.
The Davis Tax Committee’s (DTC) first interim report was released in July 2015 (the First Report) and made various significant recommendations to the Minister of Finance regarding (among other topics) the taxation of trusts in South Africa. Taxand South Africa provides an update on t
Taxand Canada explains and advises on the new country-by-country rules. Canada released draft legislative proposals for public comment on 29 July 2016 that would implement the country-by-country reporting requirements for large multinational enterprises.
Taxand USA outlines the background of the Apple case, the potential impact of this case on multinationals, and considerations that in-house tax teams should take into account.
Taxand is delighted to announce it has won the Latin America Indirect Tax Firm of the Year Award at the International Tax Review (ITR) Americas Awards.
Taxand UK provides an overview of the new rules which will apply to in-scope entities for accounting periods commencing on or after the date of royal assent to the Finance Bill 2016 (expected to be in September 2016).
Taxand USA examines the Shea Homes decision, now that the US Court of Appeals has weighed in. On 24 August 2016, the US Court of Appeals affirmed the Tax Court decision in Shea Homes Inc. v. Commissioner, 142 T.C. No. 3 (12 Feb 2014).
First published in BNA Bloomberg Tax Planning International, 31 August 2016. Under EU law, State Aid is defined as an advantage granted by a State and with State resources to some selective companies and leading to a distortion of competition and EU trade.
On 2 August 2016, Treasury released proposed regulations that made Section 2704 considerably more restrictive. Taxand USA presents an overview of this update.
Taxand South Africa explores proposed amendments to the rules dealing with the taxation of employee-based incentive plans. The Draft Taxation Laws Amendment Bill of 2016 was released for public comment on Friday 8 July (the “2016 TLAB”).
On 30 August 2016, Apple was the subject of the European Commission’s most forceful blow in it’s confrontation with multinational enterprises over corporate taxation.
Taxand Poland provides an overview of key tax topics in August 2016. Draft regulation on e – receipts published for consultation Another attempt at supporting innovative activities General reverse charge – a new way of tackling VAT frauds?
First published in Global Tax Weekly, 18 August 2016 The Belgian Parliament has enacted a series of new rules on transfer pricing (TP) documentation, which will have a substantial impact on the substance and format of TP documentation (Program Law of July 1, 2016, published in the Belgian
On 10 July 2015, the Dutch Supreme Court rendered an important verdict regarding the comparability of foreign investment companies with Dutch fiscal investment companies (“fiscale beleggingsinstellingen, or fbi’s”).
Taxand USA outlines the impact of the introduction of CbC into US regulations, and details essential steps that in-house tax teams should be taking now to prepare for the mandatory CbC filing requirements.
After months of discussions, the new General Anti-Avoidance Rule (hereinafter: “GAAR”) came into force on July 15, 2016. Taxand Poland provides an overview.
Taxand UK discuses the new guidance in the Country-by-Country reporting programme.
Taxand, the world's largest global organisation of tax advisors to multinational businesses, has been shortlisted for 11 International Tax Review (ITR) Americas Tax Awards for 2016, across 10 categories.
First published in BNA Bloomberg Tax Planning International, 30 July 2016. Under BEPS, the global tax landscape for multinational companies is subject to fundamental reform, the principles of which have been substantially agreed by over 60 OECD Member States.
Taxand South Africa explores the possibility of paying VAT on delivered goods. It is common practice for suppliers to deliver the goods that they supply at the premises of their customers on the customer’s request.
Taxand USA presents an update on the IRS proposed regulations under Section 385. On 25 July 2016, the IRS posted a revised version of a previously issued Chief Counsel Notice making it clear that any case in exam or litigation raising an issue under Internal Revenue Code Section 385 must
Taxand Greece highlights recent changes to Greek laws on: Investment incentives – A new law on investment incentives intended to promote regional economic growth and compatible with EU regulations Intra-group services – Amendments to the cost-plus regime applicable in respect of int
Taxand Argentina outlines treatment of recently issued US dollar denominated Argentine sovereign debt.
Taxand USA provides examples of how tax can integrate with other company business functions to drive value. Every organisational event has a tax impact, yet tax is rarely integrated with other business functions within a company.
The much-awaited Goods and Services Tax (GST) is closer to becoming a reality as the Constitution (122nd Amendment) Bill, 2014 (the Bill) has received its unanimous nod from the Upper House of the Parliament. Taxand India investigates further. The Bill paves the way for a uniform tax
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