Tag Archives: Ireland

Steuern International

World Tax Advisor 15 NOVEMBER 2019

15. November 2019 Marketing

The World Tax Advisor includes in particular:

OECD: OECD releases public consultation document on global anti-base erosion proposal
Brazil: President ratifies cooperation agreement with OECD
European Union: Belize removed from EU list of noncooperative jurisdictions
Hong Kong: Tax reduction measure passed by Legislative Council
India: ITAT rules AOP is taxable at rate applicable to foreign company
India: WTO recommends withdrawal of various export promotion measures
India: ITAT rules expenditure attributable to issue of bonus shares is revenue in nature
Ireland: Finance Bill 2019 overhauls transfer pricing regime
New Zealand: Inland Revenue releases Multinational Compliance Focus document
United States: IRS releases guidance on transition away from LIBOR
United States: Another stopgap spending bill looks likely as government funding deadline approaches

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World Tax Advisor 13 September 2019

13. September 2019 Marketing

The World Tax Advisor includes in particular:

Australia: Australian Federal Court agrees with taxpayer in transfer pricing case
Czech Republic: Eligibility for investment incentives limited
European Union: CJEU AG opines on refund of dividend WHT to nonresident FIIs
Ireland: Department of Finance issues draft transfer pricing legislation
Japan: Transfer pricing law amended and interpretative material issued
New Zealand: What’s in the Tax Policy Work Programme?
OECD: Tax policiy reforms 2019 report released
Sweden: Economic employer concept proposed to apply as from 1 January 2021
United States: IRS issues proposed regulations regarding income recognition and advance payments

Steuern International

World Tax Advisor 23 August 2019

23. August 2019 Marketing

The World Tax Advisor includes in particular:

Luxembourg: Draft law to implement ATAD 2 in Luxembourg released
Barbados: Policy notes give effect to certain tax measures from budget
Brazil: Deductibility of certain royalty payments to foreign shareholders clarified
European Union: Finland SAC refers case involving Luxembourg SICAV to CJEU
Hong Kong: IRD issues guidance on application of PE profit attribution rules
India: ITAT rules reimbursed salary costs of seconded employee are not FTS
Ireland: Feedback statement published on consultation on ATAD anti-hybrid provisions
Italy: Implementing measures issued for transmission of data by online marketplaces
Trinidad and Tobago: Tax amnesty available for various direct and indirect taxes
United States: Tax implications of US site or services PEs of Chinese companies
United States: Impact of foreign tax credits on base erosion minimum tax amount
Tax treaty round up

Steuern International

World Tax Advisor 26 April 2019

26. April 2019 Marketing

The World Tax Advisor 26 April includes in particular:

India: India’s High Court clarifies that APAs, MAP agreements may have persuasive value
Canada: Federal budget proposes change to treatment of employee stock options
China: New requirements relating to declaration of dutiable royalties
Cyprus: EU ATAD 1 transposed into domestic law
Greece: New incentives introduced for Greek branches of foreign and Greek entities
India: ITAT rules on taxability of commission earned by nonresident agents outside India
Ireland: VAT and RCT considerations for commercial lesses
New Zealand: What is next for the tax system?
Taiwan: Measures to reduce surtax on undistributed earnings passed by Executive Yuan
Tax treaty round up

Steuern International

World Tax Advisor 22 February 2019

22. February 2019 Marketing

The World Tax Advisor 22 February includes in particular:

Malaysia: Changes to Malysia’s incentive regimes include modifications in line with BEPS action 5
Costa Rica: First draft regulations to implement VAT released
European Union: EU General Court annuls excess profit rulings state aid decision
Germany: Guidance issued on application of trade tax rules following CJEU decision
Guatemala: Detail on suppliers to be reported in monthly VAT returns
Iceland: Ceiling for R&D tax credit increased
Ireland: Public consultation sought views on ATAD interest limitation and hybrid provisions
New Zealand: Interim digital services tax to be implemented ahead of OECD work
OECD: Peer review reports released on treaty shopping and tax dispute resolution
Saudi Arabia: GAZT issues final transfer pricing regulations
Taiwan: Legislation on FTZ activities qualifying for corporate income tax exemption amended
Tax treaty round up

Steuern International

World Tax Advisor 15 February 2019

15. February 2019 Marketing

The World Tax Advisor 15 February includes in particular:

Barbados: New and amended Barbados legislation includes introduction of economic substance test
Australia: R&D bill almost certain to lapse
Ireland: Tax impact of Brexit for UK asset managers and investment funds relocating to Ireland
Malaysia: 2018 finance bill and related legislation enacted
OECD: Consultation document released on tax challenges of digitalization

Steuern International

World Tax Advisor 25 January 2019

25. January 2019 Marketing

The World Tax Advisor 25 January includes in particular:

Mexico: Tax authorities issue rules for tax offsets and incentives for taxpayers in northern border region
Bulgaria: 2019 tax law changes include partial implementation of ATAD 1
Finland: Changes expected to tax treatment of certain fund types
Germany: New administrative quidance issued on deviations from arm’s length principle
Ireland: Guidance issued on VAT compensation for charities
Korea: 2019 tax reform includes rules to improve efficiency of tax law
Romania: New interest deduction limitation rules in effect
Switzerland: Referendum to be held on corporate tax reform bill
United States: Finland regulations released on transition tax
Tax treaty round up

Steuern International

World Tax Advisor 12 October 2018

12. October 2018 Marketing

The World Tax Advisor 12 October includes in particular:

Ireland budget 2019 includes measures to implement EU ATAD
Bahrain: VAT to be introduced as from 1 January 2019
Belgium: Cooperative tax compliance program pilot to launch at end of 2018
El Salvador: Changes made to information required in transfer pricing report form
European Union: EU council agrees on proposals to reform VAT system
France: Income tax withholding considerations regarding internationally mobile employees
Germany: MOF publishes first draft of Brexit Tax Implementation Act
Hong Kong: Overview of tax law changes under new BEPS law
Ireland: Taxpayers can be selected for “compliance interventions” based on risk factors
Thailand: BEPS-type transfer pricing documentation rules to be introduced
United Kingdom: MLI enters into force in respect of UK

Steuern International

World Tax Advisor 14 September 2018

14. September 2018 Marketing

The World Tax Advisor 14 September includes in particular:

Ireland publishes corporate tax roadmap
Cambodia: Guidance issued on related party loan transactions
China: Amendments to individual income tax law finalized
Czech Republic: Changes proposed to the investment incentives act
El Salvador: Period of tax and customs amnesty extended
Mexico: Members of congress present tax reform proposals
New Zealand: Recent developments on transfer pricing aspects of debt pricing
OECD: Tax policy reforms 2018 report released
Papua New Guinea: Budget 2019 could contain many changes affecting companies and individuals
Peru: Changes to VAT rules deem certain branches to be taxpayers for VAT purposes
Taiwan: Guidance on tax compliance obligations where POEM ceases to exist

Steuern International

World Tax Advisor 25 May 2018 – Connecting you globally

25. May 2018 Marketing

The World Tax Advisor 25 May 2018 includes in particular: Continue reading World Tax Advisor 25 May 2018 – Connecting you globally →