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Argentina: Special tax regime for small entrepreneurs

January 2, 2017

Law 27,346 published in the Official Gazette of 31st December 2016 amends the special tax regime for small entrepreneurs and professionals. The...

Brazil issues changes to tax on services

January 2, 2017

Complementary Law 157/2016 modifies the Complementary Law 116/2003 and starts new rules for the tax on services and issued in...

Saudi Arabia-Cabinet approved tax measures under Fiscal Balance Program

January 1, 2017

The Saudi Cabinet approved on 22 December 2016 a 5-year financial sustainability plan called “Fiscal Balance Program” which is expecting...

PGA Highlights: December 2016

January 1, 2017

In the United States the following events have taken place under the several PGA during the month of December 2016....

Peru: Amendments to income tax rates

December 31, 2016

In Peru, Law Decrees Nos. 1258 and 1261 establishing certain amendments to the Income Tax Law were published in the...

DTA between Kazakhstan and Serbia enters into force

December 30, 2016

The Income and Capital Tax Treaty (2015) between Kazakhstan and Serbia entered into force on 24th November 2016 and generally...

Taiwan: Ministry of Finance introduces electronic filing for non-resident taxpayers

December 30, 2016

The Ministry of Finance (Gao Xiong Tax Bureau) has announced on its website that non-resident taxpayers may file tax returns...

Poland-Taiwan: Polish Senate approves tax agreement between Poland and Taiwan

December 29, 2016

The higher chamber of the Polish parliament accepted the draft law ratifying the Poland – Taiwan Income Tax Agreement of 2016...

Taiwan: Ministry of Finance amends withholding tax on income of non-resident workers

December 29, 2016

The Tax Bureau of the Ministry of Finance has announced that withholding tax on income derived from a non-resident worker...

Bulgaria: Updated list of tax havens published

December 28, 2016

The Finance Ministry has published an Order No. ZMF-1303 on 21st December 2016 regarding an updated tax haven list. This...

Greece: Incentives for business re-organization under Income Tax Code

December 28, 2016

The Public Revenue Authority has published a Circular 1198/2016 on 23rd December 2016 to provide explanations on the tax treatment of...

DTA between Chile and Japan enters into force

December 28, 2016

The Income Tax Treaty (2016) between Chile and Japan entered into force on 28th December 2016. It generally applies from...

Greece: Bill amending Income Tax Code and VAT Code on electronic payments gazetted

December 28, 2016

The Bill amending the Income Tax Code, Procedural Tax Code and VAT Code on electronic payments and voluntary disclosure of...

Czech Republic: Bill introducing CbC reporting submitted to parliament

December 27, 2016

The government of Czech Republic has submitted a bill on 22nd December 2016 to the parliament, which, if approved, would...

MFN clause of the protocol to the Egypt – France Income and Capital Tax Treaty (1980) (as amended through 1999) activated

December 27, 2016

The Tax Administration of France updated the guidance on 4 November 2016 about activation of the most favoured nation (MFN)...

MFN clause of the protocol to the Income and Capital Tax Treaty between France and Chile of 2004 activated

December 27, 2016

The Tax Administration of France updated the guidance on 4 November 2016 about activation of the most favoured nation (MFN)...

Most favoured nation clause of the protocol to the Bolivia – France Income and Capital Tax Treaty (1994) activated

December 27, 2016

The Tax Administration of France updated the guidance on 4 November 2016 about activation of the most favoured nation (MFN)...

Hungary-Ratified the income tax treaty of 2016 with Oman

December 27, 2016

The government of Hungary ratified the Hungary – Oman Income Tax Treaty (2016) on 15 December 2016 by way of...