Tag Archives: Peru

World Tax Advisor 15 May 2020

World Tax Advisor 8 May 2020

World Tax Advisor 1 May 2020

The World Tax Advisor includes in particular a special COVID-19 section:

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World Tax Advisor 24 April 2020

The World Tax Advisor includes in particular a special COVID-19 section:

World Tax Advisor 10 April 2020

The World Tax Advisor includes in particular a special COVID-19 section:

World Tax Advisor 27 March 2020

The World Tax Advisor includes in particular a special COVID-19 section:

World Tax Advisor 20 March 2020

The World Tax Advisor includes in particular a special COVID-19 section:

World Tax Advisor 21 February 2020

The World Tax Advisor includes in particular:

  • OECD: OECD report on transfer pricing of financial transactions released
  • India: India introduces bill to implement new direct tax dispute resolution scheme
  • China: Emergency tax measures implemented to address novel coronavirus outbreak
  • European Union: EU expands list of noncooperative jurisdictions
  • India: Rules on debt investment by foreign portfolio investors relaxed, VRR reopened
  • Peru: First version of catalog of “aggressive tax planning schemes” published
  • Singapore: New tax treaty signed with Indonesia
  • United Arab Emirates: Guidance issued on free zone economic substance regulations

World Tax Advisor 11 October 2019

World Tax Advisor 9 August 2019

World Tax Advisor 8 February 2019

The World Tax Advisor 8 February includes in particular:

  • Peru: Income tax regulations updated to implement significant tax changes in Peru
  • Belgium: ATAD interest deduction limitation rules apply as from 1 January 2019
  • Botswana: Transfer pricing, interest deductibility regimes enacted, IFSC regime amended
  • Denmark: Guidance issued on extension of interest exemption under thin cap rules
  • European Union: European Commission requests Germany to revise exit tax rules
  • France: Digital services tax proposal to be presented to parliament
  • Portugal: 2019 budget law contains corporate, individual and indirect tax changes
  • South Africa: VAT e-services regulations amended
  • Thailand: International Business Center regime enacted

World Tax Advisor 16 November 2018

The World Tax Advisor 16 November  includes in particular

  • Finland proposes changes to CFC rules based on EU ATAD
  • Egypt: Updated transfer pricing guidelines issued
  • European Union: Directive allowing reduced VAT rates adopted
  • European Union: Namibia removed from EU list of
    noncooperative jurisdictions
  • Guernsey: Draft regulations on company economic
    substance published
  • Hong Kong: Discussion paper released on proposed
    tax exemption for investment funds
  • Italy: Tax authorities clarify VAT grouping
    rules and VAT treatment of transfer
    pricing adjustments
  • Peru: Due date extended for filing CbC report
    for FY 2017
  • South Africa: SARS proposes penalty for failure to
    file income tax returns
  • United Kingdom: Public consultation on proposed digital
    services tax launched
  • United States: Deadlines to request competent
    authority assistance in transfer pricing
    disputes

 

World Tax Advisor 28 September 2018

The World Tax Advisor 28 September includes in particular:

  • French 2019 finance bill contains BEPS / EU ATAD 1 measures
  • Australia: R&D tax measures introduced into parliament
  • European Union: Commission finds no impermissible state aid in Luxembourg tax ruling case
  • Netherlands: Consultation on tax treaty policy and
    low-tax jurisdictions list
  • New Zealand: Perspectives on Tax Working Group
    interim report
  • Nigeria: FIRS releases new transfer pricing
    rules
  • Peru: Rules on PEs, interest expense
    deductibility, indirect transfers revised
  • Peru: Suspension of general anti-avoidance
    rule lifted
  • United States:House bill addresses sales tax
    collection post-Wayfair

World Tax Advisor 14 September 2018

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

World Tax Advisor 17 August 2018

The World Tax Advisor 17 August 2018 includes in particular:

  • Curaçao’s preferential tax regimes revised to bring them in line with BEPS standards
  • Bangladesh: Finance Act 2018 contains new definition of PE/”business connection” concept eliminated
  • Kosovo: Proposed changes to corporate income tax law include new definition of PE
  • Luxembourg: Tax authorities clarify treatment of virtual currency
  • Peru: Master file and CbC reporting requirements clarified
  • Ukraine: Tax on distributed profits proposed to replace corporate income tax
  • Tax treaty round up
  • Global tax alerts