March 6, 2013
Chile The main corporate income tax rate is 20% for 2012. Under Law 20,630 amending the transfer pricing rules where...
March 5, 2013
Australia A new subdivision 815-A has been passed in 2012 in respect of treaty equivalent cross-border transfer pricing rules. The...
March 5, 2013
A protocol to the treaty between the UK and China was signed on 27 February 2013. This protocol amends the...
March 5, 2013
A double tax agreement (DTA) between the Government of Malta and the Norwegian Government, signed on 30 March 2012, entered...
March 5, 2013
Legislation to expand the scope of Poland’s corporate income tax law is intended to be effective in 2014. The provisions...
March 5, 2013
In both electronic and manual accounting systems the arrangements for recording cash received at the point of sale are important...
March 5, 2013
The European Court of Justice (ECJ) issued a decision on 28 February 2013 in the case of Dr. Manfred Beker and...
March 5, 2013
According to the Indian Budget 2013, the Government is considering for following major tax initiatives: the introduction of a Direct...
March 5, 2013
Tax Law 4110/2013 was circulated in the Govt. Gazette on 23th January 2013. Aside from some major amendments on taxation...
February 27, 2013
The arbitration administrative court in Portugal recently ruled in favour of the taxpayer in a dispute with the Portuguese Tax Authorities (TA)...
February 27, 2013
The US Internal Revenue Service has published a quarterly notice with a list of US citizens and long-term US residents...
February 27, 2013
The Tax Commission of Japan has submitted 2013 tax reform proposal on January 29, 2013 upon approval by the Cabinet....
February 27, 2013
The Income and Capital Tax Treaty between Finland and Uruguay entered into force on 6 February 2013. The treaty generally...
February 27, 2013
A new transfer pricing compliance requirement has been introduced in Chile by Resolution No. 14 of 2013. According to the...
February 27, 2013
On 13 February 2013, the Federal Government introduced legislation on 13 February containing new Australian Transfer Pricing Laws. These are largely consistent...
February 24, 2013
United States has signed an Income Tax Treaty (2013) with Poland on 13 February 2013 which will replace the existing...
February 24, 2013
Russian Federal Law No. 202-FZ, issued on November 29, 2012, amended the Tax Code by introducing additional exemptions from corporate...
February 24, 2013
The Philippines’ Secretary of Finance issued Revenue Regulations (RR) No. 02-2013 – the transfer pricing regulations – on 23 January...