Posts by admin

Ecuador ratifies DTA Protocol signed with China

January 23, 2014

Ecuador ratified the Protocol to the DTA with China through Decree no. 208 on 13 January 2014.

Revised China-United Kingdom DTA enters into force

January 23, 2014

An income tax treaty between China and the United Kingdom entered into force on 13 December 2013, and is effective from...

China: Shanghai Free Trade Zone implemented

January 23, 2014

The China (Shanghai) Pilot Free Trade Zone (SFTZ) is an important milestone in economic policy and may lead to broader...

Argentina: White List Available

January 23, 2014

The Argentinian tax administration (AFIP) issued Resolution No 3576 on 7 January 2014, which makes public the white list of...

Egypt: Reconsidering a VAT system

January 23, 2014

Egypt is considering the introduction of a value added tax (VAT) system to replace the current sales tax. It is...

Argentina: Court Decision on withholding tax on commissions paid

January 23, 2014

Argentina’s Supreme Court has ruled that commissions paid by Argentine borrowers are Argentine-source business income and subject to withholding tax....

Argentina: New income tax on specific exports

January 22, 2014

Argentina issued Resolución General N°3577/2013 on 7 January 2014 that establishes a new income tax (Impuesto a las Ganancias) on transactions...

United States: trust residency regulations

January 22, 2014

The US Treasury Department and the Internal Revenue Service (IRS) have requested comments on the existing final regulations (TD 8813)...

Ukraine: Transfer pricing report

January 22, 2014

The Ministry of Taxes and Charges has issued the official form for the transfer pricing report under Ukrainian law, and...

Pakistan: Cabinet approves the DTA Protocol with Austria

January 22, 2014

Pakistan’s Cabinet approved, on 20 January 2014, the Protocol to the DTA signed between Pakistan and Austria. This effectively completes the...

Canada: New Anti-Avoidance Program

January 22, 2014

The Canada Revenue Agency (CRA) has announced the Offshore Tax Informant Program (OFTP) that offers financial rewards for information that...

Canada and Taiwan: DTA negotiations

January 22, 2014

Canada and Taiwan have confirmed that they are in negotiations towards a double taxation agreement (DTA), which could be signed...

Austria: Tax Reform Working Group

January 22, 2014

The Austrian Government has set up a working group for tax reform, with a view to submit reform recommendations by...

India-Albania: New DTA enters into force

January 21, 2014

An income tax treaty between India and Albania entered into force on 4 December 2013 and is effective from 2014....

Belgium – Andorra DTA negotiations

January 21, 2014

Following a meeting on 14 January 2014, it has been confirmed that Belgium and Andorra will negotiate a double taxation...

Austria: draft 2014 bill amending Tax Acts

January 21, 2014

The Austrian Ministry of Finance, published the 2014 Tax Amendment Act (Abgabenänderungsgesetz 2014; AbgÄG 2014), on 9 January 2014. This...

Belgium: Simplified Tax Return

January 21, 2014

Belgium will extend the number of taxpayers eligible to receive a pre-completed, simplified income tax declaration; such tax returns will...

Denmark: Updated guide on expatriate regime

January 20, 2014

The Danish tax administration has published, on 15 January 2014, an update of the guide for taxation of foreign researchers...