February 17, 2014
A revised draft bill of the 2014 Tax Amendment Act (Abgabenänderungsgesetz 2014; AbgÄG 2014) was forwarded to the Austrian Parliament...
February 16, 2014
The following requirements relative to financial services and Advance Pricing Agreement (APA) are described below: Financial Services: Financial services must...
February 14, 2014
The Cabinet Office has published a slightly revised version of the UK government’s procurement policy note, with measures to promote...
February 14, 2014
On 1 February 2014 Peru’s tax administration issued a resolution concerning changes to the withholding rate for value added tax...
February 13, 2014
Slovenia’s Constitutional Court has suspended property tax assessments. The tax imposes a charge based on property value of between 0.15...
February 13, 2014
Brazil’s tax authority has issued a ruling to a taxpayer reflecting a change of position concerning cross-border cost reimbursement arrangements....
February 13, 2014
According to a recent ruling by the Brazilian tax authority taxpayers should be able to better align their transfer pricing...
February 12, 2014
Slovakia’s Parliament has reduced the corporate income tax rate from 23% to 22% with effect from 1 January 2014. The...
February 12, 2014
The Advocate General of the Court of Justice of the European Union (CJEU) issued an opinion in two joined cases...
February 12, 2014
The Netherlands Supreme Court (Hoge Raad) on 7 February 2014 issued two decisions affecting taxpayers. The first decision related to...
February 9, 2014
Likely high-risk targets for audits are highly leveraged companies, those with large tax losses carried forward, and those with fluctuating...
February 9, 2014
Argentina From 3 January 2014 there is a monthly reporting requirement for certain domestic transactions on the Argentinian market using...
February 9, 2014
One of the important functions of the World Trade Organization (WTO) is to provide a means of settling trade disputes...
February 9, 2014
Officials from Vietnam and Cambodia have expressed their intentions to negotiate a double tax agreement. On 13 January 2014, a...
February 9, 2014
The US Senate Majority Leader has expressed his opposition to the Trade Promotion Authority (TPA), despite the intention of President...
February 9, 2014
The recent healthcare reforms of the Affordable Care Act, known colloquially as Obama care, have been vehemently opposed by some...
February 9, 2014
The US Internal Revenue Service (IRS) has released the 2014 revision of Publication 514 (Foreign Tax Credit for Individuals). The...
February 9, 2014
The US Internal Revenue Service (IRS) opened the 2014 United States filing season for individuals on January 31, highlighted a...