Posts by Sabia Liza

Mexico publishes the Fourth Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2018

December 5, 2018

On 30 November 2018, the Fourth Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2018 and Annexes 1, 1-A,...

Vietnam: NFSC proposes to cut the corporate income tax on SMEs

December 1, 2018

The National Financial Supervisory Committee (NFSC) has proposed cuts to corporate income tax for small-and-medium sized enterprises to promote their...

Vietnam considering amendments to rules that limit related-party interest deductions

November 30, 2018

According to recent reports, the Vietnam Ministry of Finance is considering proposed amendments to the country’s interest expense deduction restriction....

Denmark: Court imposes fines for not providing timely submission of TP documents

November 28, 2018

On 19 November 2018, the Danish tax authority published an overview of a decision by the Copenhagen Court on whether...

Singapore signs TIEA and FATCA with the US

November 25, 2018

On 13 November 2018, the Inland Revenue Authority of Singapore has confirmed the signing of a tax information exchange agreement...

Singapore: Reminder on due date for submitting CIT returns for YA 2018

November 22, 2018

The Inland Revenue Authority of Singapore has issued a reminder to companies that the corporate income tax return filing deadline...

Denmark: The Ministry of Finance releases the new tax limits for 2019

November 22, 2018

On 14 November 2018, the Danish Ministry of Taxation has published a tax amount limits table for 2019. The table...

Bulgaria: MoF proposes new mandatory documentation rule for transfer pricing

November 21, 2018

On 5 November 2018, the Ministry of Finance (MoF) published a draft consultation, proposing new mandatory documents for transfer pricing...

Bulgaria: Parliament approves budget 2019 at first reading

November 21, 2018

On 7 November 2018, the National Assembly passed the 2019 Budget Act at first reading with 115 MPs in favor...

Vietnam: National Assembly ratifies the Trans-Pacific Partnership

November 18, 2018

On 12 November 2018 the National Assembly of Vietnam formally ratified the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP)....

German passed the Annual Tax Act 2018

November 16, 2018

On 8 November 2018, the German Federal Parliament (The Bundestag) has passed the Annual Tax Act 2018 under the name...

Japan: Tax authorities publishes the synthesized text with Israel, New Zealand, Poland, Slovakia, Sweden and the UK

November 8, 2018

Recently, the Japanese tax authorities published the synthesized text of the Japanese tax treaties with Israel, New Zealand, Poland, Slovakia,...

Austria publishes the Annual Tax Amendment Act 2018 in the official gazette

November 1, 2018

On 14 August 2018, the Annual Tax Amendment Act 2018 has been published in the Austrian Federal Law Gazette no....

India: CBDT signs first APA renewal

October 31, 2018

On 31 October 2018, the Central Board of Direct Taxes (CBDT) has signed a unilateral advance pricing agreement (APA) renewal. Accordingly,  India...

MLI enters into force in respect of Sweden

October 19, 2018

On 1 October 2018, the Multilateral Convention (2016) (MLI) entered into force in respect of Sweden. Sweden signed the convention on 7...

Pakistan: SECP publishes requirements for companies to maintain record of all related party transactions

October 16, 2018

On 2 October 2018, the Securities and Exchange Commission of Pakistan (SECP) has issued SRO 1194(I)/2018 to introduce Companies (Related...

Dominican Republic joins BEPS inclusive framework

October 10, 2018

On 8 October 2018, the OECD announced that The Dominican Republic joined the Inclusive Framework on BEPS. As a member...

Denmark submits a bill to the parliament to transpose the EU Anti-Tax Avoidance Directives into Danish tax law

October 10, 2018

On 3 October 2018, the Danish Minister of Taxation submitted a bill to the parliament to transpose the EU Anti-Tax...