- Australia Welcome improvements to Australian employee recruitment and retention regime
- Belgium The fairness tax: An eyesore for international tax planning
- Canada U.S. intergovernmental agreement and recent foreign affiliate issues
- China Cross-Border services into China: A case study
- Hong Kong Receipt of dividend earnings from PRC: The tax advantages and difficulties encountered by Hong Kong companies
- India Modinomics: Is India’s economy on the recovery?
- Mexico Tax reform in effect 2014 – Mexican BEPS
- Pakistan Paradise on Earth
- Romania Increase in tax incentives for investment
- Singapore Tax haven or just misunderstood?
- Spain Spanish tax reform
- Switzerland Overview of tax changes in 2014
- USA Report of Foreign Bank and Financial Accounts (FBAR): US persons investing overseas – are you required to file?
- USA A practical approach to compliance with the foreign account tax compliance for non-financial companies
Nexia Tax Link
Issue 105
- Australia Transfer Pricing Update
- India Deputation of employees could result in permanent establishment (PE) and tax implications in India
- Malaysia Deemed interest income from loans or advances to director
- Malta Introduction of the permanent establishment/branch exemption in Malta
- Puerto Rico A new aggressive economic and tax incentives programme
- Spain Expert committee for tax reform report
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