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Brazilian tax authority rules cross-border payment for software as a service (SaaS) subject to withholding
Brazilian attorneys, Francisco Lisboa Moreira and Carolina Silveira Becman of Castro, Barros, Sobral, Gomes, discuuss a Brazilian Federal Revenue Service’s opinion on the taxation of amounts paid, credited, used, delivered, or remitted abroad on the acquisition of access and remote use of software as a service (SaaS) . . .
Africa
Asia-Pacific
Europe
Europe
Switzerland’s revised VAT regime to enter into force in 2018
The partial revision of Switzerland’s Value Added Tax Act will come into force on 1 January 2018, writes Davide Anghileri of the University of Lausanne . . .
Belgium
Belgium fairness tax system may violate EU law, court rules
Davide Anghileri of the University of Lausanne discusses a May 17 European Court of Justice decision finding that Belgium’s fairness tax system is incomparable with EU freedom of establishment concepts and the parent-subsidiary directive . . .
Americas
Trump proposes 15 percent corporate tax rate, territorial tax system
President Trump on Wednesday unveiled his tax plan, proposing steep reductions in both individual and corporate income tax rates as well as a move to a territorial tax . . .
Featured News
Italy clarifies patent box, R&D tax credit, business assets credit
Davide Anghileri of the University of Lausanne discusses tax guidance issued by the Italian Revenue Agency clarifying Italy’s patent box regime, the tax credit for research and development (R&D) activities, and the tax credit for new business assets. . . .
Asia-Pacific
Multinational
Asia-Pacific
India stays operation of circular on taxation of indirect transfers of assets
India’s finance ministry on January 17 announced that it will suspend the operation of a circular issued last month concerning the taxation in India of indirect transfers of Indian assets through offshore . . .
Europe
Americas
Saudi Arabia FATCA IGA signed with US
The US Treasury Department has today updated its FATCA website, reporting that Saudi Arabia has signed a Model 1 intergovernmental agreement (IGA) with . . .
Europe
Europe
Italy adds Switzerland to financial transactions tax white list
Davide Anghileri, a PhD researcher and lecturer at the University of Lausanne, discusses the implications of Italy’s decision to put Switzerland on its white list for purposes of the financial transactions tax . . .
Europe
New rules require businesses with large UK operations to publish tax strategy on internet
Sandy Bhogal and Kitty Swanson, of Mayer Brown, London, discuss the details of new UK rules that require large businesses to publish a tax strategy on the internet, noting several concerns with the provision . . .
Americas
Isle of Man signs tax information exchange agreement with Turks and Caicos Islands
The Isle of Man government has announced this week that it has signed a tax . . .
Americas
Jennifer Molnar rejoins Baker & McKenzie’s international tax practice
Jennifer Molnar has rejoined Baker & McKenzie as a partner in the firm’s Washington, DC office. Molnar advises on tax planning for international acquisitions . . .
Americas
Americas
US IRS issues corrections to inversion regulations
The US IRS on June 23 issued corrections to final and temporary regulations (TD 9761) published April 8 dealing with inversions . . .
Americas
Panama, Bahrain, Lebanon, Nauru, Vanuatu pledge to combat tax evasion through automatic information exchange
Panama was among five countries that this week pledged to share financial account information automatically with other countries, the OECD . . .
Americas
Europe
Asia-Pacific
UAE, Finland sign tax information exchange agreement
The United Arab Emirates and Finland on March 27 signed an agreement on the exchange of information . . .
Europe
Leaked EU directive for public country-by-country reporting allows aggregation of third country tax data
A proposed EU directive would require public country-by-country reporting by multinationals on worldwide operations broken down by EU member states, but disclosure of only aggregated data for non-EU operations, according to a leaked. . .
Americas
Europe
Americas
