Issue 104

  • Brazil Brazil ends transitional tax regime and changes corporate tax rules
  • China China’s transfer pricing landscape gaining ground
  • Germany Tax policy of the new German government
  • Germany German Federal Financial Court rules on compatibility of transfer pricing documentation requirements with EU law
  • Malaysia Malaysian Goods and Service Tax
  • Netherlands New substance requirements
  • Poland Limited joint-stock partnerships (LJSPs) are now subject to corporate income tax
  • Singapore Voluntary disclosure programme: to disclose or not to disclose?
  • Spain New resident visa and resident permit for foreign investors
  • UK Transfer pricing ‘loophole’ for individuals closed by HMRC

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