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Chile and Uruguay: TIEAs approved by Uruguay

September 4, 2015

The Exchange of Information Agreement (TIEA; 2014) between Chile and Uruguay has been approved by the Senate of Uruguay on...

Chile and United States: DTA approved by Chilean Senate

September 4, 2015

The Income and Capital Tax Treaty (2010) between Chile and United States has been approved on 1st September 2015 by...

Chile and Austria: DTA approved by Chilean Senate

September 4, 2015

The Income and Capital Tax Treaty (2012) between Chile and Austria has been approved by the Chilean Senate on 1st...

DTA between Bulgaria and United Kingdom approved by Bulgaria

September 4, 2015

The Income tax Treaty (DTA; 2015) between Bulgaria and United Kingdom has been approved on 10th July 2015 by the...

Nigeria: Safe harbour concept in the transfer pricing regulations

September 3, 2015

The transfer pricing regulations in Nigeria are formally known as the ‘Income Tax (Transfer Pricing) Regulations No 1, 2012”. These regulate contacts...

Canada: Prime Minister promises to improve mining tax credit

September 3, 2015

The Prime Minister of Canada has made a promise that if re-elected, his Government would prolong the mineral exploration tax...

PGA Highlights: August 2015

September 3, 2015

In the United States the following events have taken place under the several PGA during the month of August 2015. Agencies...

Chile: Reporting process of indirect transfer of shares published

September 3, 2015

The Resolution No. 65 has been issued on 30th July 2015 and published on the tax administration’s website. As described...

Luxembourg: Proposed Corporate Tax Changes For 2015-2016

September 1, 2015

Recent amendments was made to the EU Parent-Subsidiary Directive into Luxembourg tax law and published on 5 August 2015. It...

Nigeria: Convention on Mutual Administrative Assistance on tax matters entered into force

September 1, 2015

As amended by the 2010 protocol, the multilateral agreement on Mutual Administrative Assistance regarding tax matters has been entered into force...

OECD: Tax trends in Indonesia, Malaysia and the Philippines

August 31, 2015

The latest OECD publication on revenue statistics in Asian countries looks at trends in Indonesia, Malaysia and the Philippines from...

Peru – Tax incentives for R&D sector

August 30, 2015

In Peru Decreto Supremo No. 188-2015-EF was published in the official gazette on 12 July 2015. The decree made certain...

Peru – Draft law on tax incentives to promote investment in stock market

August 30, 2015

The parliament of Peru published Draft Law No. 4743/2015-PE on 26 August 2015. The Draft law proposes certain tax incentives...

Greece: Income Tax Law Amendments Published in the Official Gazette

August 30, 2015

Greece published the amended income tax law in the official Gazette on 14 August 2015. Law 4334/2015 makes amendments which have...

ASEAN discusses trade with China, Japan and Korea

August 29, 2015

The economic ministers of the Association of South East Asian Nations (ASEAN) have been meeting their counterparts from China. Japan...

DTA between Kazakhstan and Serbia signed

August 28, 2015

An Income and Capital Tax Treaty between Kazakhstan and Serbia has been signed on 28th August 2015.

TIEA between Bulgaria and Guernsey approved by Bulgaria

August 28, 2015

The Tax Exchange of Information Agreement (TIEA; 2015) between Bulgaria and Guernsey was approved on 26th August 2015 by the Bulgarian...

Angola: IMF report comments on fiscal policy

August 27, 2015

The International Monetary Fund (IMF) issued a report on 25 August 2015 following the conclusion of discussions with Angola under...