Asia-Pacific

Tax treaty requires Netherlands to extend fiscal unity regime to Dutch companies owned by foreign parent, court rules

Wiebe Dijkstra and Klaas Versteeg of De Brauw Blackstone Westbroek, Amsterdam, analyze a Dutch Court of Appeal decision which requires the Netherlands to extend its fiscal unity-regime to Dutch companies that have foreign parents resident in Israel or resident in countries that have a tax treaty with a nondiscrimination clause similar to that in the Netherlands/Israel tax treaty. . .

Asia-Pacific

Hong Kong budget provides plenty of business tax sweeteners, but defers difficult decisions

Stefano Mariani, a lawyer and lecturer at Hong Kong University, analyzes Hong Kong’s 2016–2017 budget, noting that the plan provides generous business tax incentives and leaves decisions on tax reform for another day. . .


UPDATE (3/4/2016): Hong Kong publishes tax bill: The Hong Kong government on March 4 published Inland Revenue (Amendment) (No. 2) Bill 2016, to implement the concessionary revenue measures proposed in the . . .