Issue 106

  • 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

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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

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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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