Posts by admin

ECJ: Advocate General issues an opinion involving dividend taxation and free movement of capital

September 14, 2015

The Advocate General of the European Court of Justice (ECJ) issued an opinion on 10 September 2015 in the case...

Italy: Extended the Statute of Limitation to Double in Criminal Tax Investigations

September 14, 2015

Italy has published the decree in the Official Gazette on 18 August 2015 on new anti-¬abuse rule and other measures...

Mexico: Tax reform proposal submitted to congress

September 14, 2015

The Mexican tax reform proposal presented to congress on September 8, 2015 which includes supplementary transfer pricing documentation requirements in...

Canada: Conservative party pledges payroll tax cut

September 11, 2015

The Prime Minister of Canada has declared that a re-elected conservative government would cut more than 20% payroll taxes in...

Saudi Arabia: IMF comments on economic and fiscal position

September 11, 2015

The IMF issued a report on 9 September 2015 following the conclusion of consultations with Saudi Arabia under Article IV...

Norway: IMF comments on economic and fiscal issues

September 10, 2015

The IMF has recently concluded discussions with Norway under Article IV of its articles of agreement and has issued a...

Thailand: New corporate tax rate limits and incentives for SMEs

September 10, 2015

The Cabinet of Thailand approved certain corporate tax rate limits for small and medium-sized enterprises (SMEs) on 8 September 2015....

UK: Research into motivators and incentives for voluntary disclosure

September 9, 2015

HMRC has published a report on the findings of a research project on drivers for taxpayer participation in voluntary disclosure...

Peru: Proposal for CGT exemption for certain transfers of shares

September 9, 2015

The President presented to the Peruvian Congress on 24 August 2015 a bill proposing temporary tax exemptions from capital gains tax...

UK: HMRC research into business cycles and tax reporting

September 9, 2015

On 8 September 2015 HMRC published on its website research on understanding the impact of reporting cycles. This examined the...

IMF: Fair Taxation in the Middle East and North Africa

September 8, 2015

The IMF published Staff Discussion Note 15/16 on 2 September 2015 dealing with the subject of fair taxation in the...

OECD: Taxation of Small and Medium Enterprises

September 8, 2015

The OECD has issued a publication on the taxation of small and medium enterprises (SMEs) in OECD and G20 countries....

UK: HMRC Publishes Results of Large Business Panel Survey 2014

September 8, 2015

The results of the Large Business Panel Survey for 2014 have been published on HMRC’s website. The survey of large...

Germany: Ratification of Protocol to OECD Convention on Mutual Administrative Assistance in Tax Matters

September 8, 2015

Germany deposited its instrument  of ratification on 28 August 2015 for the protocol to the OECD Multilateral Convention on Mutual...

ECJ: decision on time of supply of services for VAT purposes

September 6, 2015

On 3 September 2015 the European Court of Justice (ECJ) issued a decision in the case of Asparuhovo Lake Investment...

ECJ: decision in Groupe Steria case on freedom of establishment

September 5, 2015

On 3 September 2015 the European Court of Justice (ECJ) issued a decision in the Groupe Steria case which concerned...

Ukraine: Revises its Transfer Pricing Legislation

September 5, 2015

 Ukraine has introduced changes to the Tax Code regarding transfer pricing. It was officially published on August 10, 2015, and...

Canada: Quebec Finance Minister considering sales tax increases

September 4, 2015

The Finance Minister in Quebec has stated that his Government is allowing for a 1% percent rise in the provincial...