Featured Tax News Service articles


Russia : Tax implications of disposal of shares acquired through split-off – clarified

Russia : Tax implications of disposal of shares acquired through split-off – clarified 8 August, 2017

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Ireland; European Union : udget for 2018: 2017 Tax Strategy Group Papers published

Ireland; European Union : udget for 2018: 2017 Tax Strategy Group Papers published 2 August, 2017

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Russia : Ministry of Finance opens consultations on offshore black list amendments

Russia : Ministry of Finance opens consultations on offshore black list amendments 24 July, 2017

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Spain : Deductibility rules for allowances derived from risk coverage of impaired credit and other insolvency-derived assets – gazetted

Spain : Deductibility rules for allowances derived from risk coverage of impaired credit and other insolvency-derived assets – gazetted 18 July,

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France; Ireland : First-instance court of Paris: Google Ireland Limited not taxable in France

France; Ireland : First-instance court of Paris: Google Ireland Limited not taxable in France 14 July, 2017

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Switzerland : Federal Supreme Court rules on treatment of quasi-residents

Switzerland : Federal Supreme Court rules on treatment of quasi-residents 3 July, 2017

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South Africa; Sweden : Treaty between South Africa and Sweden – SARS issues second ruling on MFN clause

South Africa; Sweden : Treaty between South Africa and Sweden – SARS issues second ruling on MFN clause 29 June, 2017

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Germany; Switzerland : Treaty between Germany and Switzerland – decision on tax credit granted on dividend withholding taxes

Germany; Switzerland : Treaty between Germany and Switzerland – decision on tax credit granted on dividend withholding taxes 21 June, 2017

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Uganda : 2017/18 Budget – details

Uganda : 2017/18 Budget – details 13 June, 2017

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South Africa :High Court issues ruling on retrospective tax legislation, rule of law and right to property

South Africa :High Court issues ruling on retrospective tax legislation, rule of law and right to property 8 June, 2017

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Argentina : Common Reporting Standard – implementation into domestic law amended

Argentina : Common Reporting Standard – implementation into domestic law amended 30 May, 2017

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Cambodia : Implementation of withholding tax on dividend distributions to non-resident shareholders

Cambodia : Implementation of withholding tax on dividend distributions to non-resident shareholders 23 May, 2017

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Australia : Draft guidelines for cross-border related party financing arrangements issued

Australia : Draft guidelines for cross-border related party financing arrangements issued 18 May, 2017

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Australia : 2017-18 Budget submitted

Australia : 2017-18 Budget submitted 9 May, 2017

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Saudi Arabia : GCC VAT framework agreement ratified and gazetted

Saudi Arabia : GCC VAT framework agreement ratified and gazetted 1 May, 2017

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Ghana : VAT flat rate scheme introduced

Ghana : VAT flat rate scheme introduced 26 April, 2017

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Malaysia : Income tax exemption for 2017-2018

Malaysia : Income tax exemption for 2017-2018 18 April, 2017

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Czech Republic : 2017 changes to tax laws – details

Czech Republic : 2017 changes to tax laws – details 10 April, 2017

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Mexico : Final version of administrative rules on master file, local file and CbC reporting – available

Mexico : Final version of administrative rules on master file, local file and CbC reporting – available 5 April, 2017

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Russia; Germany : Treaty between Russia and Germany – Russian MoF clarifies taxation of capital gains from alienation of shares

Russia; Germany : Treaty between Russia and Germany – Russian MoF clarifies taxation of capital gains from alienation of shares

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