Monthly Briefs

Tax Treaty News: July 2017

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Mexico and Spain On 27 September 2017, the amending protocol of Double Taxation Agreement (DTA) between Mexico and Spain will enter into force.
Japan and Slovenia On 23 August 2017, the Double Taxation Agreement (DTA) between Japan and Slovenia will enter into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Indonesia and Netherlands On 1 August 2017, the amending protocol of Double Taxation Agreement (DTA) between Indonesia and Netherlands will enter into force. The protocol will apply from 1 October 2017.
Oman and Portugal On 26 July 2017, the Double Taxation Agreement (DTA) between Oman and Portugal was entered for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Georgia and Kyrgyzstan On 26 July 2017, Mr. Almazbek Atambayev, the President of Kyrgyzstan signed a law ratifying the Double Taxation Agreement (DTA) with Georgia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Ecuador and Switzerland On 26 July 2017 in Quito, Switzerland and Ecuador signed a protocol of amendment to the Double Taxation Agreement (DTA) in the area of taxes on income and capital. As a result, the DTA complies with the current international standard on the exchange of information upon request.
Armenia and Israel On 25 July 2017, the Minister of Foreign Affairs of Armenia and the Minister of Regional Cooperation of Israel have signed a Double Taxation Agreement (DTA) for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Moldova and UAE On 21 July 2017, Moldova approved the Double Taxation Agreement (DTA) with United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Argentina and Brazil On 21 July 2017, the amending protocol of Double Taxation Agreement (DTA) between Argentina and Brazil was signed in Mendoza, Argentina.
Brunei and Qatar On 20 July 2017, Mr. Tamim bin Hamad Al Thani, the Emir of Qatar issued an instrument of ratification to approve the Double Taxation Agreement (DTA) with Brunei in the area of taxes on income and capital.
Georgia and Moldova On 19 July 2017, the government of Moldova approved to sign the Double Taxation Agreement (DTA) with Georgia.
Moldova and UAE On 19 July 2017, the government of Moldova approved the Double Taxation Agreement (DTA) with United Arab Emirates.
Cameroon and UAE On 15 July 2017, the Double Taxation Agreement (DTA) between Cameroon and the United Arab Emirates was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Dubai.
Belarus and Ecuador On 13 July 2017, the National Assembly of Ecuador approved the Double Taxation Agreement (DTA) with Belarus.
Japan and Lithuania On 13 July 2017, the Double Taxation Agreement (DTA) between Japan and Lithuania was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Vilnius.
Croatia and UAE On 13 July 2017, the Double Taxation Agreement (DTA) between Croatia and the United Arab Emirates was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Moldova and UAE On 10 July 2017, the Double Taxation Agreement (DTA) between Moldova and the United Arab Emirates was signed in Chisinau.
Jordan and Saudi Arabia On 10 July 2017, the cabinet of Saudi Arabia approved the Double Taxation Agreement (DTA) with Jordan.
Japan and Latvia On 5 July 2017, the Double Taxation Agreement (DTA) between Japan and Latvia was entered into force for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Bahrain and Thailand On 3 July 2017, the Bahrain Cabinet approved the amending protocol of Double Taxation Agreement (DTA) with Thailand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Hong Kong, Latvia, Belarus and Pakistan On 30 June 2017, the Chief Executive in Council of Hong Kong has made 3 orders under the Inland Revenue Ordinance to implement the Double Taxation Agreement (DTA) with Latvia, Belarus and Pakistan respectively.
Austria and Israel On 29 June 2017, the National Council of Austria approved the Double Taxation Agreement (DTA) with Israel. Once in force and effective, the new treaty will replace the existing DTA of 1970.
Croatia and UAE On 29 June 2017, the government of Croatia authorized to sign a Double Taxation Agreement (DTA) with the United Arab Emirates.
Qatar and Spain On 29 June 2017, the Spanish Congress of Deputies approved the Double Taxation Agreement (DTA) with Qatar.
Morocco and South Sudan On 25 June 2017, the Moroccan Council of Ministers approved the Double Taxation Agreement (DTA) with South Sudan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Morocco and Rwanda On 25 June 2017, the Moroccan Council of Ministers approved the Double Taxation Agreement (DTA) with Rwanda for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Morocco and Madagascar On 25 June 2017, the Moroccan Council of Ministers approved the Double Taxation Agreement (DTA) with Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Morocco and Ghana On 25 June 2017, the Moroccan Council of Ministers approved the Double Taxation Agreement (DTA) with Ghana for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Morocco and Ethiopia On 25 June 2017, the Moroccan Council of Ministers approved the Double Taxation Agreement (DTA) with Ethiopia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Morocco and Bahrain On 25 June 2017, the amending protocol of Double Taxation Agreement (DTA) between Morocco and Bahrain was approved by the Moroccan Council of Ministers. This treaty was signed on 22nd of April 2016.
Bangladesh and Kuwait On 19 June 2017, the cabinet of Bangladesh approved the Double Taxation Agreement (DTA) with Kuwait.
Bangladesh and Bahrain On 19 June 2017, the cabinet of Bangladesh approved the Double Taxation Agreement (DTA) with Bahrain.
China and Portugal On 7 May 2017, the mutual agreement between China and Portugal related to the application of the Article 11 on interest entered into force. According to the agreement, the National Council for Social Security Fund, the China Investment Corporation, the China Export & Credit Insurance Corporation; and the China Development Bank are considered within the scope of the exemption with respect to China. As well as, the Central Bank of Portugal is considered an institution within the scope of the exemption.
China and Pakistan On 24 April 2017, the amending protocol of Double Taxation Agreement (DTA) between China and Pakistan was entered into force.

Transfer Pricing Brief: July 2017

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Poland: Financial services-Restriction on interest deduction: According to draft bill revising on corporate income tax act published on 12 July 2017, thin capitalization rules limiting the deduction of financing costs to 30% of an adjusted tax basis.
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Iceland: Restriction on interest deduction: On 1 June 2017, the Icelandic Parliament passed legislation amending the interest limitation rules.
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Panama: APAs-Availability of APA: The Tax Authorities (Direccin General de Ingresos, DGI) recently given for consultation a bill amending article 762-L of the tax code to introduce advanced pricing agreements (APAs) to the transfer pricing regime.
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Greece: BEPS related compliance-CbC reporting requirement: According to the draft law 20 July 2017, containing modifications to the Greek Corporate Income Tax L.4170/2013 and 4474/2017, the Country-by-Country (CbC) reporting requirements will be applicable for fiscal years starting on or after 1 January 2016.
BEPS related compliance-Timing: The report is required to be provided to the tax authorities within 15 months after the last day of the tax year it refers to.
BEPS related compliance-Penalty for non-compliance: According to the draft law 20 July 2017, the proposed penalty for non-submission of the CbC report is €10,000. With respect to the late submission or submission of inaccurate information, the penalty is €5,000.
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Belgium: Information exchange-Multilateral: The federal government submitted a draft bill, providing implementing rules of DIRECTIVE 2015/2376/EU of 8 December 2015 amending the Mutual Assistance Directive [on administrative cooperation in the field of taxation] (2011/16).
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Netherlands: Restriction on interest deduction: On 10 July 2017, a public (internet) consultation was launched by the Dutch Ministry of Finance on the implementation of the European Anti-Tax Avoidance Directive 2016/1164 (ATAD). The consultation document covers the EBITDA based interest deduction limitation rule.
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Czech Republic: CbC reporting requirement-General rule: According to amending proposals passed by the chamber of deputies on 12 July 2017, the CbC report will be mandatory for multinational groups with an annual consolidated turnover exceeding €750 million.
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Cyprus: Intra-group services-General rule: The Circular of 30 June 2017 defines intra-group financing transactions as all activities of granting loans or advances to related entities remunerated by interest (or should be remunerated by interest) and funding them through public debt issuance, private loans, advances, or bank loans, among others.
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Italy: Adjustments-Corresponding adjustment: According to article 59 of Law Decree no. 50/2017, a corresponding downward adjustment resulting in lower taxable income will no longer be conditional on a mutual agreement procedure (MAP).
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Thailand: Public comments regarding Draft Transfer Pricing Rules: The Revenue Department of Thailand is requesting public comments with respect to the Draft Transfer Pricing Rules which were approved by the Thai Cabinet on May 2015. The comments are to be provided by 7 July 2017.
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Germany: Requirements: Accordin to CbC reporting requirements guidance issued on 11 July 2017, CbC reporting is effective for tax years starting after 31 December 2015.
Language: The country report can be submitted in English. The information or explanations contained in Table 3 of the BMF letter must be submitted in English, in accordance with Article 2b of Implementing Regulation (EU) 2015/2378.
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Vietnam: Audit Process: According to the new Law No. 07/2017/QH14 effective from 1 July 2018, the tax authorities will exclude the costs of the technology transfer from deductible expenses if the technology transfer contract is not registered.
Audit Rules: According to Law No. 07/2017/QH14, the tax authorities may request the enterprises receiving the technology to provide the audited technology transfer dossiers and dossiers on how market prices were determined for the transferred technologies in order to determine the expenses deductible for corporate income tax calculation purposes.
Audit Process-Areas of scrutiny: Law No. 07/2017/QH14 stipulates that the technology transfer price must be audited and implemented in accordance with the tax and price law.
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Comparable Data: According to Circular 41/2017, for benchmarking purposes, Vietnamese data should be prioritized but if not available, regional data can also be used if appropriate adjustments are made for factors such as location and cost differentials.
Comparability analysis: According to Circular 41/2017, if the taxpayer is outside the range, an adjustment will be made to the median.
CbC reporting requirement-General rule: Circular 41/2017 confirms that ultimate parent company in Vietnam should prepare CbCR if the consolidated revenue is VND 18 trillion or more.
Safe Harbour-Exemption from documentation requirements: Decree 20/2017 provides relief for small businesses and lists various exemptions that are available which includes taxpayers engaging in ‘simple’ functions with revenue less than VND 200 billion and achieving at least the following ratios of EBIT to sales on its respective business
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Malaysia: Update the guidelines for transfer pricing: The Inland Revenue Board of Malaysia (IRBM) had recently announced new updates and changes to the Transfer Pricing Guidelines 2012 (“TPG 2012”).
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US: Specific TP compliance: The Internal Revenue Service has recently released final versions of the form and instructions for filing country-by-country (CbC) reports. Form 8975 and its schedules can be filed in the modernized e-file (MeF) XML schema format. Parent entities not permitted to file returns electronically must file Form 8975 with their paper income tax return.
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Slovenia: CbC reporting requirement-General Rule: On 16 June 2017, the ordinance on country-by-county (CbC) reporting was published in Official Gazette No. 30/2017. The CbC reporting form is expected to be available in July 2017. In principle, the CbC reports must be submitted within 3 months after the end of the tax year as additional documents on the ordinary corporation tax return.
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Singapore: Requirement-Rule: According to the draft Income Tax (Amendment) Bill 2017 (Draft Bill) of 19 June 2017, Section 34D of the Singapore Income Tax Act (SITA) would be expanded to provide clarification on the meaning of arm’s-length conditions.
Documentation-Thresholds: According to the draft Income Tax (Amendment) Bill 2017 (Draft Bill) of 19 June 2017, the requirement to prepare TPD will only apply to businesses with turnover exceeding S$10 million. This S$10 million turnover serves as an additional safe harbour to the existing thresholds.
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Information exchange-Multilateral: On 22 June 2017, Singapore signed the Multilateral Competent Authority Agreement (MCAA) on the automatic exchange of Country-by-Country (CbC) reports. The signing took place at a ceremony held during the third meeting of the inclusive framework on BEPS on 21–22 June 2017.
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Romania: CbC reporting requirement-General rule: According to the new provisions passed on June 9 2017, a Romanian tax resident entity that is ultimate parent entity of an MNE Group with annual consolidated group revenue of €750 million and above will need to comply with the CbC requirements for fiscal years starting on or after 1 January 2016.
Penalty for non-compliance: For failing to file a CbC report, the penalty ranges from RON 70,000 to RON 100,000. For late filing of a CbC report or for incomplete/incorrect filing of the CbC report, the penalty ranges from RON 30,000 to RON 50,000.
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France: Reduction of corporate tax rate: On 4 July 2017, the Prime Minister of France confirmed in his opening speech to the National Assembly that the Government would cut the corporate tax from 33 percent to 25 percent by 2022 with the hope of attracting Businesses.
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Pakistan: Information Exchange-Multilateral: On 22 June 2017, Pakistan signed the Multilateral Competent Authority Agreement (MCAA) on the automatic exchange of Country-by-Country (CbC) reports. The signing took place at a ceremony held during the third meeting of the inclusive framework on BEPS on 21–22 June 2017.
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Sri Lanka: Penalty for documentation failure: Sri Lankan companies that violate transfer pricing rules can be fined up to two percent of the total value of transactions between related parties in case of non-disclosure of any required information under the new tax law. The new law also contains the provision to impose a penalty of up to 1% of the total amount of transactions with related parties when they fail to comply with discloser requirements.
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World Tax Brief: July 2017

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Belgium Corporate income tax rate: The federal government of Belgium announced the budget for 2018. The budget has reduced the corporate income tax rate. Currently, the normal rate is 33.99%, will be reduced to 29% in 2018 and in 2019, and will further reduce to 25% in 2020. Small and medium-sized enterprises will entitle a reduced tax rate of 20% will apply as of 2018 on that part of the taxable profit not exceeding 100,000 EUR.
Taxation of capital gains: Under the Budget, if certain conditions are fulfilled, companies benefit from a full tax exemption on capital gains realised on shares of which they are the legal owner. This tax exemption will apply if share participation held at least 1 year and amounts at least 10% or has a value of at least 2.5 million EUR.
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Denmark Incentives: The Danish Ministry of Taxation published the draft bill on 26 June 2017 regarding the tax incentives for the Danish hydrocarbon activities. The draft law will be subject to a public hearing period until 14 August 2017 after that it will be submitted to the Danish Parliament, presumably at the beginning of October 2017.
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France Corporate income tax rate: The Prime Minister of France has confirmed that the Government would cut the corporate tax from 33% to 25% by 2022 with the hope of attracting Businesses so that they set up and develop in France rather than any other country.
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Incentives: The French Government is also planning to remove the competitiveness and employment (CICE) tax credit and reduce social security contributions. As an approach on this, the CICE tax credit will be converted into a reduction in payroll charges beginning on 1 January 2019.
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Hong Kong SME: Hong Kong plans to introduce a new tax relief for small and medium enterprises and providing additional tax deductions for research and development. The Government has stated that a new tax policy unit has been instructed to consider the proposals. In addition, the Chief Executive would be required to introduce a two-tier profit tax system and reduce the profit tax rate for the first HKD2m (USD 256,000) of the profit from the current 16.5 percent to 10 percent; As well as to provide additional tax deductions for business expenses for research and development activities.
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India PE rules:  A recent decision of the Bengaluru Bench of the Income-tax Appellate Tribunal in the case of: ABB FZ-LLC v. DCIT [ITA(TP) No. 1103/Bang/2013 held that Physical presence in the source state is not necessary to constitute a service permanent establishment (PE), and services can be rendered through virtual presence. With current technology services, information, consultancy, management, etc. can be provided through various virtual modes such as email, the internet, video conferencing, remote monitoring, remote access to the desktop, etc. The Service PE is not dependent upon a fixed place of business as it is only dependent upon the continuation of the activity. As a result, the ruling was in favour of the Indian Revenue Service and the Tribunal held that the consideration for providing services is taxable in India.
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Ireland Incentives: The Government published its annual summer economic statement on 12 July 2017. It revolves six key principles: ensuring sound and sustainable public finances; managing public expenditure carefully; targeted increases in investment; a tax system that is growth friendly and fair; ensuring inclusive growth; and facilitating access to SMEs.
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Italy  Taxation of capital gains: The Italian Ministry of Finance on 26 May 2017, approved a Decree which establishes a new percentage of capital gains and losses achieved by non-resident taxpayers from the transfer of ‘qualifying’ shares in Italian companies and included in taxable income of the seller for the purposes of the Italian corporate income tax (IRES).
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Japan CFC rule: The 2017 tax reform bills were passed by the 193rd ordinary session of the Japanese National Diet on 27 March 2017. Accordingly, the Japanese regulations on controlled foreign companies (CFC) have been fundamentally revised, taking into account the recommendations of Action 3 of the BEPS Final Reports in October 2015. The new rules are scheduled to apply with respect to fiscal years of foreign subsidiaries beginning on or after April 1, 2018.
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Korea Tax base: Recently the Korean government has introduced various tax development for new growth in industries and facilitating corporate restructuring. With this development, the foreign tax included in gross income for purposes of calculating a corporate tax base, by selecting the tax credit method under the corporate income tax law, cannot be deducted from the tax base of the local income tax. In addition, foreign corporate branches in Korea shall be added to the scope of companies subject to the restriction of net operating loss deductions.
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Netherlands Thin capitalisation rules: The Dutch Ministry of Finance on 10 July 2017 published a consultation document for implementing adjustments to the Dutch Corporate Income Tax Act (CITA) in respect of the first EU Anti-Tax Avoidance Directive (ATAD) as agreed by the EU Member States in June 2016. According to the draft bill, the (excessive) interest expenses are only deductible up until 30% of the corrected Dutch taxable profit, or tax available EBITDA.
CFC rules: According to the draft bill, the CFC rule targets taxpayers that directly or indirectly hold more than 50% of capital or voting rights or are entitled to receive more than 50% of the profits of low-taxed foreign entities and low-taxed PEs.
GAAR: The Ministry of Finance further specifies that the current exit tax provision in the CITA is broadly in line with the proposed exit tax provision of ATAD. However, the option for deferral of the recovery of exit taxes from 10 years to 5 years shall be adjusted. In the preliminary proposal, it is indicated that the GAAR is already sufficiently embedded in Dutch case law ‘’fraus legis’’ and that, as such, no specific provision is proposed.
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Nigeria Mitigation of penalties: According to an announcement from the Finance Ministry, a new tax amnesty called the Voluntary Assets and Income Declaration Scheme (VAIDS), entered into force on 1 July 2017, for both individuals and corporations. It provides a nine-month timeline for taxpayers to regularize their tax position with the federal and state governments without being liable to any tax penalty or facing prosecution for default. The amnesty also offers a waiver of penalties, no prosecution of tax offences and no tax audit. The tax amnesty continues from 1 July 2017 to 31 March 2018.
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Pakistan Corporate income tax rate: The National Assembly on 13 June 2017 passed the Finance Bill 2017 by majority vote to give effect to measures announced in the annual budget proposals for the fiscal year 2017-18. Accordingly, the corporate tax rate is reduced from 32% to 31% for the tax year 2017 and will fall to 30% for the tax year 2018 onwards.
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Romania  Corporate tax rates: The Government of Romania is planning to replace the flat tax on corporate income with a tax on turnover and this could be effective as early as 2018. The company revenues in Romania are currently taxed at a rate of 16%, but this could be replaced by a progressive tax on company turnover of 1 to 3%. The Government is also planning to delay the reduction of the standard rate of value-added tax by 1% until 2019, which is currently taxed at 19%.
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UK Incentives: HMRC’s Corporate Intangibles and Research and Development (CIRD) manual has been updated to reflect a temporary extension to the available period in which to amend an R&D claim. The extension relates only to businesses which have previously restricted ‘reimbursed expenses’ as part of qualifying staff costs as a result of an HMRC R&D Consultative Committee note that stated that these expenses could not be claimed.
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Others incentives: On 20 July 2017 HMRC published updated statistics on claims for creative industries tax relief. The statistics include data for film tax relief, high end television tax relief, animation tax relief and video games tax relief, children’s television tax relief and theatre tax relief for periods up to 2016/17. In the case of children’s television tax relief and theatre tax relief, this is the first time that statistics have been published.
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Vietnam Incentives: The National Assembly of Vietnam on 19 June 2017 approved the Law on Technology Transfer and the new law (LTT 2017) comes into force on 1 July 2018. According to the new law tax incentives are introduced for various items.
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Poland CFC rule: Polish Ministry of Finance on 12th July 2017, publishes a draft bill proposing significant changes to corporate income tax. The bill changes the specification for applying the CFC rule which may widen the scope of foreign subsidiaries that meet CFC criteria. After the introduction of the planned changes, a company that pays tax at a rate 50 percent lower than the rate it would pay in Poland will be considered as a CFC. The Bill also introduces a new catalogue of types of income that are subject to CFC regulations.
Thin capitalization rules: The draft bill also introduces a new restriction in the thin capitalization rules, which limits the deduction of financing costs to 30% of an adjusted tax base. The restriction also applies to the financing of non-affiliated companies. Additionally, a safe harbour is proposed for financing costs up to US $ 32000 yearly. The planned change is highly significant for entities that incur substantial advisory and management costs, as well as for those that pay substantial royalty fees.
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Argentina Taxation of capital gains tax: The Federal Tax Authority (FTA), on July 18, 2017, published the General Resolution 4094-E on the Official Gazette establishing the mechanism for withholding and paying capital gains tax incurred by non-residents, which had been introduced into the Income Tax in 2013.  The Resolution establishes that the applicable Income Tax withholding rate will be 15%, calculated (i) over 90% of the amounts paid for the acquisition of the previously mentioned elements, or (ii) over the net income determined in accordance with section 93 of Income Tax Law.
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Cyprus Submission of returns: In Cyprus, all resident companies are required to submit a temporary tax return Form T.D.6 by 31 July 2017. Temporary tax for 2017 is also payable in two equal instalments: on 31st of July 2017 and 31st of December 2017. The final tax for the tax year 2017 should be settled by 1st August 2018.
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Estonia Dividend payments: Estonia has passed the Income Tax Act for consultation on 19 June 2017 and consequently, a lower income tax rate of 14% ( previously was 20%) will be available for regular profit distributions. Profit distributions will be considered as regular if the amount of the distribution does not exceed the company’s last three years’ average profit distributions in Estonia.  For all amounts exceeding the last three years’ average profit distribution, the previous rate of 20% will apply.
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United States: ADD/CVD Roundup for July 2017

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Following table shows the Federal Register notices related to ADD/CVD cases for July 2017 in United States.

Country Product Investigations Case Number Details
Belgium Citric Acid and Certain Citrate Salts Determinations A-423-813 See the Federal Register notification
Brazil Emulsion Styrene-Butadiene Rubber Final Affirmative Determination of Sales at Less Than Fair Value and Final Negative Determination of Critical Circumstances A-351-849 See the Federal Register notification
Brazil Stainless Steel Bar Institution of Five-Year Reviews A-351-825 See the Federal Register notification
Brazil Stainless Steel Bar Initiation of Five-Year (Sunset) Reviews A-351-825 See the Federal Register notification
Canada Softwood Lumber Scheduling of the Final Phase of Antidumping Duty Investigations A-122-838 See the Federal Register notification
Canada Softwood Lumber Scheduling of the Final Phase of Countervailing Duty Investigations C-122-839 See the Federal Register notification
Canada Citric Acid and Certain Citrate Salts Initiation of Antidumping Duty Administrative Reviews A-122-853 See the Federal Register notification
Canada Polyethylene Terephthalate Resin Initiation of Antidumping Duty Administrative Reviews A-122-855 See the Federal Register notification
Canada 100- to 150-Seat Large Civil Aircraft Postponement of Preliminary Determination in the Countervailing Duty Investigation C-122-860 See the Federal Register notification
China (PRC) Chlorinated Isocyanurates Preliminary Results of Antidumping Duty Administrative Review; 2015-2016 A-570-898 See the Federal Register notification
China (PRC) Aluminum Extrusions Affirmative Final Determination of Circumvention of the Antidumping and Rescission of Minor Alterations Anti-Circumvention Inquiry A-570-967 See the Federal Register notification
China (PRC) Aluminum Extrusions Affirmative Final Determination of Circumvention of the Countervailing Duty Orders and Rescission of Minor Alterations Anti-Circumvention Inquiry C-570-968 See the Federal Register notification
China (PRC) Fine Denier Polyester Staple Fiber Determinations A-570-060 See the Federal Register notification
China (PRC) Fine Denier Polyester Staple Fiber Determinations C-570-061 See the Federal Register notification
China (PRC) Narrow Woven Ribbon With Woven Selvedge Preliminary Results of Administrative Review and Partial Rescission of Antidumping Duty Administrative Review A-570-952 See the Federal Register notification
China (PRC) Fresh Garlic Notice of Court Decision Not in Harmony With Final Rescission and Notice of Amended Final Results A-570-831 See the Federal Register notification
China (PRC) Aluminum Extrusions Notice of Second Amended Final Scope Ruling Pursuant to Court Decision A-570-967 See the Federal Register notification
China (PRC) Aluminum Extrusions Notice of Second Amended Final Scope Ruling Pursuant to Court Decision C-570-968 See the Federal Register notification
China (PRC) Certain Hardwood Plywood Products Amended Preliminary Determination of Sales at Less Than Fair Value A-570-051 See the Federal Register notification
China (PRC) Crystalline Silicon Photovoltaic Cells, Whether or Not Assembled Into Modules Final Results of Countervailing Duty Administrative Review, and Partial Rescission of Countervailing Duty Administrative Review; 2014 C-570-980 See the Federal Register notification
China (PRC) Certain Crystalline Silicon Photovoltaic Products Final Results of Antidumping Duty Administrative Review and Final Determination of No Shipments; 2014-2016 A-570-010 See the Federal Register notification
China (PRC) Hardwood Plywood Scheduling of the Final Phase of Antidumping Duty Investigations A-570-051 See the Federal Register notification
China (PRC) Hardwood Plywood Scheduling of the Final Phase of Countervailing Duty Investigations C-570-052 See the Federal Register notification
China (PRC) Fresh Garlic Initiation of Semiannual Antidumping Duty New Shipper Review; 2016-2017 A-570-831 See the Federal Register notification
China (PRC) Honey Preliminary Rescission of the New Shipper Review and Preliminary Results of the Administrative Review; 2015-2016 A-570-863 See the Federal Register notification
China (PRC) Aluminum Extrusions Initiation of Antidumping Duty Administrative Reviews A-570-967 See the Federal Register notification
China (PRC) Pure Magnesium Initiation of Antidumping Duty Administrative Reviews A-570-832 See the Federal Register notification
China (PRC) Aluminum Extrusions Initiation of Countervailing Duty Administrative Reviews C-570-968 See the Federal Register notification
China (PRC) Tapered Roller Bearings and Parts Thereof, Finished and Unfinished Preliminary Results and Preliminary Rescission of New Shipper Review; 2015-2016 A-570-601 See the Federal Register notification
China (PRC) Certain Tool Chests and Cabinets Postponement of Preliminary Determination in Countervailing Duty Investigation C-570-057 See the Federal Register notification
China (PRC) Certain Preserved Mushrooms Final Results of Antidumping Duty Administrative Review and Final Determination of No Shipments; 2015-2016 A-570-851 See the Federal Register notification
China (PRC) Carbon Steel Butt-Weld Pipe Fittings Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-570-814 See the Federal Register notification
China (PRC) Certain Potassium Phosphate Salts Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-570-962 See the Federal Register notification
China (PRC) Certain Steel Grating Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-570-947 See the Federal Register notification
China (PRC) Circular Welded Carbon Quality Steel Pipe Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-570-910 See the Federal Register notification
China (PRC) Cold-Rolled Steel Flat Products Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-570-029 See the Federal Register notification
China (PRC) Corrosion-Resistant Steel Products Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-570-026 See the Federal Register notification
China (PRC) Persulfates Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-570-847 See the Federal Register notification
China (PRC) Xanthan Gum Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-570-985 See the Federal Register notification
China (PRC) Certain Potassium Phosphate Salts Countervailing Duty Order, Finding, Investigation; Opportunity To Request Administrative Review C-570-963 See the Federal Register notification
China (PRC) Circular Welded Carbon Quality Steel Pipe Countervailing Duty Order, Finding, Investigation; Opportunity To Request Administrative Review C-570-911 See the Federal Register notification
China (PRC) Cold-Rolled Steel Flat Products Countervailing Duty Order, Finding, Investigation; Opportunity To Request Administrative Review C-570-030 See the Federal Register notification
China (PRC) Corrosion-Resistant Steel Products Countervailing Duty Order, Finding, Investigation; Opportunity To Request Administrative Review C-570-027 See the Federal Register notification
China (PRC) Prestressed Concrete Steel Wire Strand Countervailing Duty Order, Finding, Investigation; Opportunity To Request Administrative Review C-570-946 See the Federal Register notification
China (PRC) Steel Grating Countervailing Duty Order, Finding, Investigation; Opportunity To Request Administrative Review C-570-948 See the Federal Register notification
China (PRC) Lined Paper Products Initiation of Five-Year (Sunset) Reviews A-570-901 See the Federal Register notification
China (PRC) Tapered Roller Bearings Initiation of Five-Year (Sunset) Reviews A-570-601 See the Federal Register notification
China (PRC) Silicon Metal Final Results of the Expedited Fourth Sunset Review of the Antidumping Duty Order A-570-806 See the Federal Register notification
China (PRC) Tapered Roller Bearings Institution of a Five-Year Review A-570-601 See the Federal Register notification
China (PRC) Certain Lined Paper School Supplies Institution of Five-Year Reviews A-570-901 See the Federal Register notification
Colombia Citric Acid and Certain Citrate Salts Determinations A-301-803 See the Federal Register notification
France Brass Sheet and Strip Scheduling of Expedited Five-Year Reviews A-427-602 See the Federal Register notification
France Brass Sheet and Strip Final Results of the Expedited Fourth Sunset Reviews of the Antidumping Duty Orders A-427-602 See the Federal Register notification
Germany Brass Sheet and Strip Scheduling of Expedited Five-Year Reviews A-428-602 See the Federal Register notification
Germany Brass Sheet and Strip Final Results of the Expedited Fourth Sunset Reviews of the Antidumping Duty Orders A-428-602 See the Federal Register notification
Germany Seamless Line and Pressure Pipe Antidumping Duty Order, Finding, or Suspended Investigation; Advance Notice of Sunset Reviews A-428-820 See the Federal Register notification
India Certain Oil Country Tubular Goods Notice of Correction to Amended Final Determination and Amendment of Antidumping Duty Order A-533-857 See the Federal Register notification
India Fine Denier Polyester Staple Fiber Determinations A-533-875 See the Federal Register notification
India Fine Denier Polyester Staple Fiber Determinations C-533-876 See the Federal Register notification
India Finished Carbon Steel Flanges From India Supplemental Schedule for the Subject Investigations A-533-871 See the Federal Register notification
India Finished Carbon Steel Flanges Supplemental Schedule for the Subject Investigations C-533-872 See the Federal Register notification
India Polyethylene Terephthalate Resin Initiation of Antidumping Duty Administrative Reviews A-533-861 See the Federal Register notification
India Polyethylene Terephthalate Resin Initiation of Countervailing Duty Administrative Reviews C-533-862 See the Federal Register notification
India Stainless Steel Bar Institution of Five-Year Reviews A-533-810 See the Federal Register notification
India Corrosion-Resistant Steel Products Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-533-863 See the Federal Register notification
India Polyethylene Terephthalate (Pet) Film Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-533-824 See the Federal Register notification
India Corrosion-Resistant Steel Products Countervailing Duty Order, Finding, Investigation; Opportunity To Request Administrative Review C-533-864 See the Federal Register notification
India Polyethylene Terephthalate (Pet) Film Countervailing Duty Order, Finding, Investigation; Opportunity To Request Administrative Review C-533-825 See the Federal Register notification
India Lined Paper Products Initiation of Five-Year (Sunset) Reviews A-533-843 See the Federal Register notification
India Lined Paper Products Initiation of Five-Year (Sunset) Reviews C-533-844 See the Federal Register notification
India Stainless Steel Bar Initiation of Five-Year (Sunset) Reviews A-533-810 See the Federal Register notification
India Certain Lined Paper School Supplies Institution of Five-Year Reviews A-533-843 See the Federal Register notification
India Certain Lined Paper School Supplies Institution of Five-Year Reviews C-533-844 See the Federal Register notification
Iran Certain In-Shell (Raw) Pistachios Continuation of Antidumping Duty Order A-507-502 See the Federal Register notification
Iran In-Shell Pistachios Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-507-502 See the Federal Register notification
Italy Certain Pasta Preliminary Results of Countervailing Duty Administrative Review; 2015 C-475-819 See the Federal Register notification
Italy Brass Sheet and Strip Scheduling of Expedited Five-Year Reviews A-475-601 See the Federal Register notification
Italy Finished Carbon Steel Flanges Italy Supplemental Schedule for the Subject Investigations A-475-835 See the Federal Register notification
Italy Brass Sheet and Strip Final Results of the Expedited Fourth Sunset Reviews of the Antidumping Duty Orders A-475-601 See the Federal Register notification
Italy Certain Pasta Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-475-818 See the Federal Register notification
Italy Corrosion-Resistant Steel Products Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-475-832 See the Federal Register notification
Italy Certain Pasta Countervailing Duty Order, Finding, Investigation; Opportunity To Request Administrative Review C-475-819 See the Federal Register notification
Italy Corrosion-Resistant Steel Products Countervailing Duty Order, Finding, Investigation; Opportunity To Request Administrative Review C-475-833 See the Federal Register notification
Japan Brass Sheet and Strip Scheduling of Expedited Five-Year Reviews A-588-704 See the Federal Register notification
Japan Gray Portland Cement and Cement Clinker Continuation of Antidumping Duty Order A-588-815 See the Federal Register notification
Japan Steel Concrete Reinforcing Bar Amended Final Affirmative Antidumping Duty Determination and Antidumping Duty Orders A-588-876 See the Federal Register notification
Japan Steel Concrete Reinforcing Bar Final Affirmative Antidumping Duty Determination A–588–876 See the Federal Register notification
Japan Diffusion-Annealed Nickel-Plated Flat-Rolled Steel Initiation of Antidumping Duty Administrative Reviews A-588-869 See the Federal Register notification
Japan Brass Sheet and Strip Final Results of the Expedited Fourth Sunset Reviews of the Antidumping Duty Orders A-588-704 See the Federal Register notification
Japan Gray Portland Cement and Cement Clinker Determinations A-588-815 See the Federal Register notification
Japan Stainless Steel Bar Institution of Five-Year Reviews A-588-833 See the Federal Register notification
Japan Clad Steel Plate Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-588-838 See the Federal Register notification
Japan Cold-Rolled Steel Flat Products Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-588-873 See the Federal Register notification
Japan Polyvinyl Alcohol Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-588-861 See the Federal Register notification
Japan Stainless Steel Sheet and Strip in Coils Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-588-845 See the Federal Register notification
Japan Stainless Steel Bar Initiation of Five-Year (Sunset) Reviews A-588-833 See the Federal Register notification
Malaysia Certain Steel Nails Final Results of the Changed Circumstances Review A-557-816 See the Federal Register notification
Malaysia Steel Nails Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-557-816 See the Federal Register notification
Malaysia Welded Stainless Steel Pressure Pipe Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-557-815 See the Federal Register notification
Mexico Emulsion Styrene-Butadiene Rubber Final Affirmative Determination of Sales at Less Than Fair Value A-201-848 See the Federal Register notification
Mexico Large Residential Washers Final Results of Antidumping Duty Administrative Review; 2015-2016 A-201-842 See the Federal Register notification
Mexico Sugar Amendment to the Agreement Suspending the Antidumping Duty Investigation A-201-845 See the Federal Register notification
Mexico Sugar Amendment to the Agreement Suspending the Countervailing Duty Investigation C-201-846 See the Federal Register notification
Oman Polyethylene Terephthalate Resin Initiation of Antidumping Duty Administrative Reviews A-523-810 See the Federal Register notification
Oman Steel Nails Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-523-808 See the Federal Register notification
Poland Emulsion Styrene-Butadiene Rubber Final Affirmative Determination of Sales at Less Than Fair Value A-455-805 See the Federal Register notification
Republic of Korea Certain Cut-to-Length Carbon-Quality Steel Plate Products Rescission of Antidumping Duty Administrative Review in Part; 2016-2017 A-580-836 See the Federal Register notification
Republic of Korea Certain Tapered Roller Bearings Initiation of Less-Than-Fair-Value Investigation A-580-894 See the Federal Register notification
Republic of Korea Low Melt Polyester Staple Fiber Initiation of Less-Than-Fair-Value Investigations A-580-895 See the Federal Register notification
Republic of Korea Fine Denier Polyester Staple Fiber Determinations A-580-893 See the Federal Register notification
Republic of Korea Emulsion Styrene-Butadiene Rubber Final Affirmative Determination of Sales at Less Than Fair Value, and of Critical Circumstances, in Part A-580-890 See the Federal Register notification
Republic of Korea Certain Oil Country Tubular Goods Amended Final Results of Antidumping Duty Administrative Review; 2014-2015 A-580-870 See the Federal Register notification
Republic of Korea Polyester Staple Fiber Initiation of Antidumping Duty Administrative Reviews A-580-839 See the Federal Register notification
Republic of Korea Stainless Steel Pipe Rescission of Antidumping Duty Administrative Review; 2015-2016 A-580-810 See the Federal Register notification
Republic of Korea Tapered Roller Bearings Institution of Antidumping Duty Investigation and Scheduling of Preliminary Phase Investigation A–580–894 See the Federal Register notification
Republic of Korea Corrosion-Resistant Steel Products Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-580-878 See the Federal Register notification
Republic of Korea Stainless Steel Sheet and Strip in Coils Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-580-834 See the Federal Register notification
Republic of Korea Steel Nails Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-580-874 See the Federal Register notification
Republic of Korea Corrosion-Resistant Steel Products Countervailing Duty Order, Finding, Investigation; Opportunity To Request Administrative Review C-580-879 See the Federal Register notification
Republic of Korea Large Power Transformers Initiation of Five-Year (Sunset) Reviews A-580-867 See the Federal Register notification
Republic of Korea Low Melt Polyester Staple Fiber (PSF) Institution of Antidumping Duty Investigations and Scheduling of Preliminary Phase Investigations A-580-895 See the Federal Register notification
Republic of Korea Large Power Transformers Institution of a Five-Year Review A-580-867 See the Federal Register notification
Russia Certain Hot-Rolled Flat-Rolled Carbon-Quality Steel Products Final Results of Antidumping Duty Administrative Review; 2014-2015 A-821-809 See the Federal Register notification
Spain Ripe Olives Initiation of Less-Than-Fair-Value Investigation A-469-817 See the Federal Register notification
Spain Ripe Olives Initiation of Countervailing Duty Investigation C-469-818 See the Federal Register notification
Spain Stainless Steel Bar Institution of Five-Year Reviews A-469-805 See the Federal Register notification
Spain Stainless Steel Bar Initiation of Five-Year (Sunset) Reviews A-469-805 See the Federal Register notification
Taiwan Certain Oil Country Tubular Goods Notice of Amended Final Determination and Revocation of Antidumping Duty Order A-583-850 See the Federal Register notification
Taiwan Light-Walled Rectangular Pipe and Tube Determinations A-583-803 See the Federal Register notification
Taiwan Steel Concrete Reinforcing Bar Final Determination of Sales at Less Than Fair Value A-583-859 See the Federal Register notification
Taiwan Low Melt Polyester Staple Fiber Initiation of Less-Than-Fair-Value Investigations A-583-861 See the Federal Register notification
Taiwan Fine Denier Polyester Staple Fiber Determinations A-583-860 See the Federal Register notification
Taiwan Certain Crystalline Silicon Photovoltaic Products Final Results of Antidumping Duty Administrative Review; 2014-2016 A-583-853 See the Federal Register notification
Taiwan Certain Circular Welded Carbon Steel Pipes and Tubes Initiation of Antidumping Duty Administrative Reviews A-583-008 See the Federal Register notification
Taiwan Certain Stilbenic Optical Brigtening Agents Initiation of Antidumping Duty Administrative Reviews A-583-848 See the Federal Register notification
Taiwan Corrosion-Resistant Steel Products Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-583-856 See the Federal Register notification
Taiwan Polyethylene Terephthalate (Pet) Film Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-583-837 See the Federal Register notification
Taiwan Stainless Steel Sheet and Strip in Coils Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-583-831 See the Federal Register notification
Taiwan Steel Nails Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-583-854 See the Federal Register notification
Taiwan Low Melt Polyester Staple Fiber (PSF) Institution of Antidumping Duty Investigations and Scheduling of Preliminary Phase Investigations A-583-861 See the Federal Register notification
Thailand Citric Acid and Certain Citrate Salts Determinations A-549-833 See the Federal Register notification
Thailand Citric Acid and Certain Citrate Salts Determinations C-549-834 See the Federal Register notification
Thailand Carbon Steel Butt-Weld Pipe Fittings Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-549-807 See the Federal Register notification
Thailand Weld Stainless Steel Pressure Pipe Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-549-830 See the Federal Register notification
Thailand Certain Frozen Warmwater Shrimp Final Results of Antidumping Duty Administrative Review; Final Determination of No Shipments; 2015-2016 A-549-822 See the Federal Register notification
Turkey Steel Concrete Reinforcing Bar Amended Final Affirmative Antidumping Duty Determination and Antidumping Duty Orders A-489-829 See the Federal Register notification
Turkey Steel Concrete Reinforcing Bar Amended Final Affirmative Countervailing Duty Determination and Countervailing Duty Order C-489-830 See the Federal Register notification
Turkey Steel Concrete Reinforcing Bar Final Affirmative Antidumping Duty Determination A–489–829 See the Federal Register notification
Turkey Steel Concrete Reinforcing Bar Final Affirmative Countervailing Duty Determination C–489–830 See the Federal Register notification
Turkey Circular Welded Carbon Steel Pipes and Tubes Initiation of Antidumping Duty Administrative Reviews A-489-501 See the Federal Register notification
Turkey Light-Walled Rectangular Pipe and Tube Initiation of Antidumping Duty Administrative Reviews A-489-815 See the Federal Register notification
Turkey Certain Pasta Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-489-805 See the Federal Register notification
Turkey Certain Pasta Countervailing Duty Order, Finding, Investigation; Opportunity To Request Administrative Review C-489-806 See the Federal Register notification
UAE Certain Steel Nails Initiation of Antidumping Duty Administrative Reviews A-520-804 See the Federal Register notification
Ukraine Certain Oil Country Tubular Goods Amendment to the Agreement Suspending the Antidumping Duty Investigation A-823-815 See the Federal Register notification
Ukraine Oil Country Tubular Goods Suspended Investigation; Opportunity To Request Administrative Review A-823-815 See the Federal Register notification
Vietnam Fine Denier Polyester Staple Fiber Termination of Investigation A-552-822 See the Federal Register notification
Vietnam Fine Denier Polyester Staple Fiber Termination of Less-Than-Fair-Value Investigation A-552-822 See the Federal Register notification
Vietnam Steel Nails Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-552-818 See the Federal Register notification
Vietnam Welded Stainless Pressure Pipe Antidumping Duty Order, Finding, Investigation; Opportunity To Request Administrative Review A-522-816 See the Federal Register notification
Vietnam Steel Nails Countervailing Duty Order, Finding, Investigation; Opportunity To Request Administrative Review C-552-819 See the Federal Register notification

World Tax Brief: June 2017

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Pakistan Corporate income tax rate: Pakistan’s Federal Board of Revenue (FBR) on 26 May 2017, submitted the budget for 2017/2018 to Parliament. With the policy of reducing corporation tax rates, the rate has been reduced further from 31% to 30% for the Tax Year 2018.
Incentives: In order to promote innovation and entrepreneurship in Information Technology the concept of start–up has been introduced with the new budget. A start-up has been defined as a business set-up by an individual, AOP or a company having turnover up to Rs.100 Million, registered and certified by the Pakistan Software Export Board (PSEB) as an information technology entity engaged in offering technology-driven products or services to any sector of the economy.
See the story in Regfollower
Bangladesh Corporate income tax rate: On 29 June 2017, the Parliament of Bangladesh adopted the budget for 2017. The budget has reduced the corporate tax on garments to 12 percent from 20 percent. The income tax for green garments factories was set at 10 per cent and that of the other garments factories at 12 per cent.
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China Corporate income tax: China recently introduced a range of tax reduction measures to facilitate the development of the Chinese economy. Accordingly, From 1 January 2017 to 31 December 2019, eligible small enterprises whose taxable income falls under RMB500,000, may pay Corporate Income Tax (CIT) on 50% of their whole income at a rate of 20% (i.e., effective rate is 10%).
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Incentives: From 1 January 2017 to 31 December 2019, research and development costs for science and technology-related small and medium-sized enterprises will increase. In addition, a 70% tax deduction is introduced for venture capital companies to invest in non-listed small and medium-sized and new technology companies through investments.
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Tanzania Corporate income tax rate: The Minister of Finance on 8 June 2017, presented the budget for 2017/18 to the National Assembly. The budget has proposed to reduce Corporate Income Tax from 30% to 10% for the first five years from the commencement of operations, for new assemblers of vehicles, tractors and fishing boats.
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Sweden Corporate income tax rate: The Swedish Government on 20 June 2017 issued a statement proposing important changes in the area of corporate taxation. According to the announcement, the corporate income tax rate for legal entities would be reduced from 22% to 20%.
Tax Losses: The law also proposed that there will be a temporary restriction during two (EBIT-rule) or three years (EBITDA-rule) in respect of the utilisation of tax losses carry forward. Only 50% of the taxable profit will be possible to set off against losses. Any unused losses may be carried forward indefinitely.
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Greece Corporate income tax rate: According to Law 4472/2017 published in the Official Gazette on 19th May 2017, the corporate income tax rate will be reduced from 29% to 26% from 1 January 2019. However, the corporate rate for credit institutions will remain twenty-nine percent (29%) rate.
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Hungary Corporate income tax rate: The Hungarian government approved the Budget Bill for 2017/18 and the Budget targets a GDP growth of 4.3 percent, with 4.1 percent projected for 2017. Accordingly, the tax rate will be cut down by one percentage point to 13 percent for small business, as per the approved Budget Bill.
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Switzerland  Dividends: The Federal Steering Committee has submitted recommendations on a balanced corporate tax reform proposal 2017 for the attention of the Federal Council. One of the most significant components of the proposed package is the change in the partial taxation of dividends from qualified participations.
Incentives: The Steering Committee also proposes the introduction of a mandatory Patent Box that is fully compliant with the modified nexus approach of the OECD. The patent box will only be available at the cantonal level and the maximum tax relief for income related to the patent box will be 90%.
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India Liability to Tax: The Ministry of Finance on 15 June 2017 published a draft for the transfer of transitional provisions for foreign companies in the first year of the acquisition on the basis of their place of effective management. The notification has clarified that the tax on foreign companies qualified as a resident company on the basis of their proper management (POEM) is the same as for any foreign company and is imposed at a rate of 40%.
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Brazil Tax Payment procedures: On 31st May 2017 the Federal Government published Provisional Measure No. 783, which established the Special Tax Regularisation Program (PERT). Under the program’s rules, taxpayers may settle debts with the Federal Revenue Service and the Attorney-General of the National Treasury, due by April 30, 2017.
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Guatemala  Sanctions for non-compliance: Public Finance Ministry of Guatemala published Governmental Agreement No. 82-2017 on 4 May 2017, which terminated tax fines, penalties and surcharges for three months starting from 20 May 2017.
See the story in Regfollower
Vietnam Incentives for SME: The National Assembly on 12 June, approved the Law on the support of small and medium-sized enterprises (SMEs). The measure will help to improve the quality of growth and change the nation’s economic growth model. Under the new law, SMEs include micro-enterprises and small- and medium-sized enterprises whose average number of employees with social insurance is less than 200 in the year. The law will take effect on January 1, 2018.
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Ireland Computation of taxable income: The Irish Revenue on 12 June 2017, published updates to the Tax and Duty Manual Part 08-02-01 dealing with charges on income for Corporation Tax purposes. The principal updates are in relation to interest as a charge on income under section 247 Taxes Consolidation Act 1997. In particular, the revised manual contains information on the anti-avoidance provisions that apply in respect of section 247 and related exclusions.
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Reduced rates: On 12 June 2017, Irish Revenue published Tax and Duty Manual Part 02-02-03a that deals with the tax treatment of certain foreign dividends paid out of trading profits, which in accordance with section 21B Taxes Consolidation Act 1997, may be chargeable to corporation tax at the standard rate of 12.5% rather that at 25%.
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Singapore Incentives: The Monetary Authority of Singapore revised the financial sector incentive (FSI) schemes for improving the financial intermediation and to increase the capabilities of financial services and banking activities in Singapore. Within the framework of the latest revisions, the FSI systems are streamlined in order to eliminate currency, counterparty and investment instrument restrictions. The concession tax rate for certain FSI system holders (standard level) will also increase from 12% to 13.5%. The amendments apply to new and extended prices, which were approved on or after 1 June 2017.
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Australia Capital Gains Tax: The Treasury Laws Amendment (Foreign Resident Capital Gains Withholding Payments) Act 2017 received Royal Assent on 22 June 2017. This Act changes the Taxation Administration Act 1953 to modify the foreign resident capital gains withholding payments regime to: increase the withholding rate from 10 per cent to 12.5 per cent; and reduce the withholding threshold from $2 million to $750 000. For transactions entered into on 1 July 2017, the threshold and rate as stated in this Act will apply.
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Nigeria Late payments of tax due: The Federal Government announced on 22 May 2017 that it would apply an additional 5% charge from 1 July 2017 to companies that do not meet their tax obligations if they are involved in measures to sanction taxpayers and to voluntarily comply with them of the tax obligations.
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Taiwan CFC rule: The Finance Minister has issued a draft amendment to CFC rules on 6th June 2017, to explain the proposed controlled foreign company (CFC) regulations, issued on 9 November 2016. Under the amended rule, a Taiwanese company will be obliged to incorporate its proportionate share of the income of the CFC in its taxable income if the company and its related parties directly or indirectly hold more than 50% of the shares of a company in a small tax jurisdiction or control the operations of the CFC.
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Uganda Interest on late payment: The 2017 budget introduced a capping interest on late payment. Outline of interest capping so as not to exceed the aggregate of the principal and penal tax including waiver of any such outstanding interest due and payable as at 30th June 2017.
Sanctions for non-compliance: The 2017 budget also Introduced penalty of UGX 50M and 20M for failure to provide information in respect of transfer pricing (TP) within 30 days after request Interest on late payment of tax:  Introduction of interest capping so as not to exceed the aggregate of the principal and penal tax including waiver of any such outstanding interest due and payable as at 30th June 2017.
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Colombia CFC rule: The government of Colombia published Decree 939 of 2017 that removed previous errors from Law 1819 of 2016. In accordance with Law 1819, there are multiple provisions that were guided by the OECD’s base erosion and profit shifting (BEPS) project’s recommendations. Regarding the controlled foreign company (CFC) rules, the standards of OECD try to address base erosion when there are overseas companies controlled by resident shareholders in Colombia or there are companies that are located in low tax jurisdictions.
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Canada Tax Compliance: The Canada Revenue Agency (CRA) has proposed new guidelines to restrict the use of a voluntary disclosures program. As a result of these proposed changes, large Canadian companies would no longer be allowed to qualify for the program with respect to income tax matters although some relief appears to remain for indirect (GST/HST) matters.
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France Withholding taxes due: The newly elected Prime Minister of France delayed the implementation of withholding tax further by one year, which means this will now enter into force on 1 January 2019.
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US Interest due: The Internal Revenue Service on 9 June 2017 announced that interest rates for tax underpayments and overpayments will remain the same for the calendar quarter beginning July 1, 2017.
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Namibia Incentives: On 8 March 2017, the Minister of Finance presented the annual budget for 2017-18. The Minister confirmed the tax incentive program announced in January 2017, which will continue until 31 July 2017. The program is available to all taxpayers, including companies, close businesses, companies who have outstanding debts on any of the above tax accounts. As a result, all tax liabilities and 20% interest on these debts must be settled before the application for the program can be submitted. Payments must be made in a specific bank account. Once the principal amount and the 20% interest are paid, the full penalty and 80% of the interest on the debts will be written off on application to Inland Revenue.
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Transfer Pricing Brief: June 2017

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Greece: Main corporate tax rate: According to Law 4472/2017 published in the official Gazette on 19th May 2017, the corporate income tax (CIT) rate will be reduced from 29% to 26% from 1 January 2019 subject to certain conditions.
See the story in Regfollower
Netherlands: Information exchange-Multilateral: On June 2, 2017, a Bill to implement EU directive 2016/881 was published in official Gazette No. 215. The Bill takes effect from 5 June 2017, with retroactive effect to 1 January 2016. In addition, on June 7, 2017, Netherlands signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS).
See the story in Regfollower
Pakistan: Main corporate income tax rate: According to Federal Budget and Finance Bill for fiscal year 2017-2018, the corporate income tax rate will be reduced from 31% to 30% for tax year 2018.
See the story in Regfollower
Audit Rules-Rules: Pakistan’s Finance Minister presented to Parliament on 26 May 2017 the federal budget for 2017-18. The related finance bill includes provisions establishing an office responsible for conducting transfer pricing audits (Directorate-General of Transfer Pricing) and proposes penalty provisions with respect to certain taxpayer failures such as the failure to maintain or produce transfer pricing documentation and the failure to furnish a timely country-by-country report.
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Lithuania: CbC reporting requirement-General rule: On 23 May 2017, the Lithuanian Parliament passed amendments to the Tax Administration Law to implement the CbC reporting requirements that will take effect from 5 June 2017. According to law, all Lithuanian tax resident entities that are part of an MNE Group with annual consolidated group revenue of €750 million and above will need to comply with the CbC requirements for fiscal years starting on or after 1 January 2016.
CbC reporting requirement-Timing: The CbC report must be submitted within 12 months after the end of MNE’s financial year. There is no information yet regarding the CbC reporting notification deadlines, secondary filling procedures or penalties specific to non-compliance with the CbC requirements.
Penalty for non-compliance: Penalties ranging between €150 and €300 will apply for noncompliance.
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Portugal: CbC reporting requirement-Timing: The CbC report must be submitted within twelve months after the end of the tax year. As per published Decree no. 170/2017-XXI dated May 30, 2017, the deadline to submit the mandatory CbC reporting notification, with respect to the fiscal year 2016, has been extended to 31 October 2017.
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Romania: CbC reporting requirement-General rule: On 24 May 2017, the Romanian Ministry of Finance published a draft law to implement CbC reporting. According to the draft law, all Romanian tax resident entities that are the ultimate parent entity of an MNE Group with annual consolidated group revenue of €750 million and above will need to comply with the CbC requirements for fiscal years starting on or after 1 January 2016.
CbC reporting requirement-Parent company: The Country-by-Country (CbC) report must be submitted by a company resident in Romania that is the parent company of a corporate group.
CbC reporting requirement-Timing: The CbC report must be submitted within 12 months after the end of MNE’s financial year.
Penalty for non-compliance: According to a draft law published on 24 May 2017,  monetary penalties (of up to RON 50,000 – 100,000) could be triggered when a Romanian entity fails to report the required information within the time stipulated or fails to report the information in a complete and accurate manner.
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Costa Rica: Specific TP compliance-Form: Resolution DGT-R-28-2017 of 5 June 2017 modifies Article 4 of Resolution DGT-R-044-2016 and temporarily suspends the due date for filing the transfer pricing information return.
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India: Adjustments-Secondary adjustment: India’s Finance Act, 2017 (FA 2017) introduced “secondary transfer pricing adjustment” provisions in the Indian Tax Law (ITL) to ensure that profit allocation between the associated enterprises (AEs) is consistent with the primary transfer pricing adjustment.
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Safe Harbour-Rule: On 7 June 2017, the Indian Central Board of Direct Taxes revised the existing Safe Harbour Rules (SHRs) which were issued in September 2013. The revised SHRs are available for transactions up to INR 200 crore (approximately USD 31m). The revised SHRs are aimed at reducing Transfer Pricing disputes and providing better certainty to taxpayers.
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Comparability analysis: The Ahmedabad Bench of the Income-tax Appellate Tribunal held in the case Inductotherm (India) Pvt. Ltd v. DCIT that the “internal cost plus method” could not be applied to benchmark exports of finished goods to a related party when there are differences in the geographical location of the market and in the value chain and utility of the product.
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Sweden: Financial services-Restriction on interest deduction: On 20 June 2017, the Swedish Government announced a memorandum proposing new interest deduction limitation rules. Under the rules, the deductibility of the net interest expense would be limited to 35% of taxable EBIT under the main proposal, while a limitation to 25% of taxable EBITDA is presented as an alternative, recognizing that there are advantages and disadvantages to both alternatives.
Main corporate income tax rate: On 20 June 2017, the Swedish Government announced a memorandum proposing corporate tax reduction rate from 22% to 20%.
Safe Harbour-Simplified interest rates: According to a proposed memorandum announced by the government on 20 June 2017, each company in a group may elect to apply a safe-harbor rule allowing a deduction of net interest expense of SEK 100,000 (approx. €10,000).
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United States: ADD/CVD Roundup for June 2017

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Following table shows the Federal Register notices related to ADD/CVD cases for June 2017 in United States.

Country Product Investigations Case Number Details
Argentina Biodiesel Postponement of Preliminary Determinations of Countervailing Duty Investigations C-357-821 See the Federal Register notification
Australia Certain Uncoated Paper Affirmative Preliminary Determination of Circumvention of the Antidumping Duty Orders A-602-807 See the Federal Register notification
Belgium Citric Acid and Certain Citrate Salts Initiation of Less-Than-Fair-Value Investigations A-423-813 See the Federal Register notification
Belgium Citric Acid and Certain Citrate Salts Institution of Antidumping Duty Investigations and Scheduling of Preliminary Phase Investigations A-423-813 See the Federal Register notification
Brazil Stainless Steel Bar Final Results of Antidumping Duty Administrative Review; 2015-2016 A-351-825 See the Federal Register notification
Brazil Certain Uncoated Paper Affirmative Preliminary Determination of Circumvention of the Antidumping Duty Orders A-351-842 See the Federal Register notification
Brazil Circular Welded Non-Alloy Steel Pipe Initiation of Five-Year (Sunset) Reviews A-351-809 See the Federal Register notification
Canada Certain Softwood Lumber Products Preliminary Affirmative Determination of Sales at Less Than Fair Value A-122-857 See the Federal Register notification
Canada 100- to 150-Seat Large Civil Aircraft Determinations A-122-859 See the Federal Register notification
Canada 100- to 150-Seat Large Civil Aircraft Determinations C-122-86 See the Federal Register notification
China (PRC) Honey Notice of Court Decision Not in Harmony With Final Results of Review and Notice of Amended Final Results of Review Pursuant to Court Decision A-570-863 See the Federal Register notification
China (PRC) Certain Hardwood Plywood Products Postponement of Final Determination of Sales at Less Than Fair Value Investigation A-570-051 See the Federal Register notification
China (PRC) Fine Denier Polyester Staple Fiber Initiation of Less-Than-Fair-Value Investigations A-570-060 See the Federal Register notification
China (PRC) Crystalline Silicon Photovoltaic Cells, Whether or Not Assembled Into Modules Final Results of Antidumping Duty Administrative Review and Final Determination of No Shipments; 2014-2015 A-570-979 See the Federal Register notification
China (PRC) Fine Denier Polyester Staple Fiber Initiation of Countervailing Duty Investigations C-570-061 See the Federal Register notification
China (PRC) Passenger Vehicle and Light Truck Tires Final Rescission of 2014-2016 Countervailing Duty New Shipper Review C-570-017 See the Federal Register notification
China (PRC) Passenger Vehicle and Light Truck Tires Final Rescission of 2015-2016 Antidumping Duty New Shipper Review A-570-016 See the Federal Register notification
China (PRC) Drawn Stainless Steel Sinks Final Results of Antidumping Duty Administrative Review and Final Determination of No Shipments; 2015-2016 A-570-983 See the Federal Register notification
China (PRC) Certain Cold-Drawn Mechanical Tubing of Carbon and Alloy Steel Postponement of Preliminary Determinations of Countervailing Duty Investigations C-570-059 See the Federal Register notification
China (PRC) Certain Hardwood Plywood Products Preliminary Affirmative Determination of Sales at Less Than Fair Value, Preliminary Affirmative Determination of Critical Circumstances, in Part A-570-051 See the Federal Register notification
China (PRC) Potassium Permanganate Rescission of the Antidumping Duty Administrative Review; 2016 A-570-001 See the Federal Register notification
China (PRC) Potassium Permanganate Final Results of Antidumping Duty Administrative Review; 2015 A-570-001 See the Federal Register notification
China (PRC) Multilayered Wood Flooring Final Clarification of the Scope of the Antidumping Duty Orders A-570-970 See the Federal Register notification
China (PRC) Multilayered Wood Flooring Final Clarification of the Scope of the Countervailing Duty Orders C-570-971 See the Federal Register notification
China (PRC) Seamless Refined Copper Pipe and Tube Final Results of Antidumping Duty Administrative Review; 2014-2015 A-570-964 See the Federal Register notification
China (PRC) Multilayered Wood Flooring Scheduling of Full Five-Year Reviews C-570-971 See the Federal Register notification
China (PRC) Multilayered Wood Flooring Scheduling of Full Five-Year Reviews A-570-970 See the Federal Register notification
China (PRC) Chlorinated Isocyanurates Final Results of Countervailing Duty Administrative Review, and Partial Rescission of Countervailing Duty Administrative Review; 2014 C-570-991 See the Federal Register notification
China (PRC) Utility Scale Wind Towers Rescission of Countervailing Duty Administrative Review; 2016 C-570-982 See the Federal Register notification
China (PRC) Silicon Metal Notice of Commission Determination To Conduct a Full Five-Year Review A-570-806 See the Federal Register notification
China (PRC) Fresh Garlic Final Results and Partial Rescission of the 21st Antidumping Duty Administrative Review; 2014-2015 A-570-831 See the Federal Register notification
China (PRC) Certain New Pneumatic Off-the-Road Tires Amended Final Results of Antidumping Duty Administrative Review; 2014-2015 A-570-912 See the Federal Register notification
China (PRC) Citric Acid and Certain Citrate Salts Final Results of Antidumping Duty Administrative Review and Final Determination of No Shipments; 2015-2016 A-570-937 See the Federal Register notification
China (PRC) Paper Clips Cancellation of Hearing for Full Five-Year Review A-570-826 See the Federal Register notification
China (PRC) Diamond Sawblades and Parts Thereof Final Results of Antidumping Duty Administrative Review; 2014-2015 A-570-900 See the Federal Register notification
China (PRC) Certain Uncoated Paper Affirmative Preliminary Determination of Circumvention of the Antidumping Duty Orders A-570-022 See the Federal Register notification
China (PRC) Certain Uncoated Paper Affirmative Preliminary Determination of Circumvention of the Antidumping and Countervailing Duty Orders C-570-023 See the Federal Register notification
China (PRC) Cold-Drawn Mechanical Tubing Determinations  A-570-058 See the Federal Register notification
China (PRC) Cold-Drawn Mechanical Tubing Determinations C-570-059 See the Federal Register notification
China (PRC) Fine Denier Polyester Staple Fiber Institution of Antidumping Duty Investigations and Scheduling of Preliminary Phase Investigations A-570-060 See the Federal Register notification
China (PRC) Fine Denier Polyester Staple Fiber Institution of Countervailing Duty Investigations and Scheduling of Preliminary Phase Investigations C-570-061 See the Federal Register notification
China (PRC) Freshwater Crawfish Tail Meat Preliminary Results of Antidumping Duty Administrative Review, Rescission of Review in Part, and Preliminary Intent To Rescind New Shipper Review; 2015-2016 A-570-848 See the Federal Register notification
China (PRC) Aluminum Extrusions Preliminary Results of Countervailing Duty Administrative Review and Rescission of Review, in Part; 2015 C-570-968 See the Federal Register notification
China (PRC) Artist Canvas Antidumping Duty Order, Finding, or Suspended Investigation A-570-899 See the Federal Register notification
China (PRC) Chlorinated Isocyanurates Antidumping Duty Order, Finding, or Suspended Investigation A-570-898 See the Federal Register notification
China (PRC) Furfuryl Alcohol Antidumping Duty Order, Finding, or Suspended Investigation  A-570-835 See the Federal Register notification
China (PRC) High Pressure Steel Cylinders Antidumping Duty Order, Finding, or Suspended Investigation A-570-977 See the Federal Register notification
China (PRC) Polyester Staple Fiber Antidumping Duty Order, Finding, or Suspended Investigation A-570-905 See the Federal Register notification
China (PRC) Prestressed Concrete Steel Rail Tie Wire Antidumping Duty Order, Finding, or Suspended Investigation A-570-990 See the Federal Register notification
China (PRC) Prestressed Concrete Steel Wire Strand Antidumping Duty Order, Finding, or Suspended Investigation A-570-945 See the Federal Register notification
China (PRC) Silicon Metal Antidumping Duty Order, Finding, or Suspended Investigation A-570-806 See the Federal Register notification
China (PRC) Tapered Roller Bearings Antidumping Duty Order, Finding, or Suspended Investigation A-570-601 See the Federal Register notification
China (PRC) High Pressure Steel Cylinders Countervailing Duty Order, Finding, or Suspended Investigation  C-570-978 See the Federal Register notification
China (PRC) Small Diameter Graphite Electrodes Notice of Partial Rescission of Antidumping Duty Administrative Review; 2016-2017 A-570-929 See the Federal Register notification
China (PRC) Aluminum Extrusions Preliminary Results of Antidumping Duty Administrative Review and Rescission of Review in Part; 2015-2016 A-570-967 See the Federal Register notification
China (PRC) Certain Magnesia Carbon Bricks Rescission of Countervailing Duty Administrative Review; 2015 C-570-955 See the Federal Register notification
China (PRC) Cased Pencils Cancellation of Hearing for Full Five-Year Review A-570-827 See the Federal Register notification
China (PRC) Multilayered Wood Flooring Final Results and Partial Rescission of Antidumping Duty New Shipper Reviews; 2014-2015 A-570-970 See the Federal Register notification
China (PRC) Multilayered Wood Flooring Final Results of Antidumping Duty Administrative Review, Final Determination of No Shipments, and Final Partial Rescission of Antidumping Duty Administrative Review; 2014-2015 A-570-970 See the Federal Register notification
China (PRC) Pure Magnesium Final Results of Antidumping Duty Administrative Review; 2015-2016 A-570-832 See the Federal Register notification
China (PRC) Oil Country Tubular Goods Notice of Court Decision Not in Harmony With the Amended Final Determination of the Countervailing Duty Investigation C-570-944 See the Federal Register notification
Colombia Citric Acid and Certain Citrate Salts Initiation of Less-Than-Fair-Value Investigations A-301-803 See the Federal Register notification
Colombia Citric Acid and Certain Citrate Salts Institution of Antidumping Duty Investigations and Scheduling of Preliminary Phase Investigations A-301-803 See the Federal Register notification
Germany Cold-Drawn Mechanical Tubing Determinations A-428-845 See the Federal Register notification
India Finished Carbon Steel Flanges Final Affirmative Countervailing Duty Determination C-533-872 See the Federal Register notification
India Finished Carbon Steel Flanges Final Determination of Sales at Less Than Fair Value A-533-871 See the Federal Register notification
India Fine Denier Polyester Staple Fiber Initiation of Less-Than-Fair-Value Investigations A-533-875 See the Federal Register notification
India Fine Denier Polyester Staple Fiber Initiation of Countervailing Duty Investigations C-533-876 See the Federal Register notification
India Certain Cold-Drawn Mechanical Tubing of Carbon and Alloy Steel Postponement of Preliminary Determinations of Countervailing Duty Investigations C-533-874 See the Federal Register notification
India Certain Stainless Steel Wire Rod Continuation of Antidumping Duty Order A-533-808 See the Federal Register notification
India Certain Lined Paper Products Amended Final Results of Countervailing Duty Administrative Review, 2014 C-533-844 See the Federal Register notification
India Certain Oil Country Tubular Goods Amendment of Antidumping Duty Order A-533-857 See the Federal Register notification
India Certain Frozen Warmwater Shrimp Correction to the Initiation Notice of the 2016-2017 Antidumping Duty Administrative Review A-533-840 See the Federal Register notification
India Stainless Steel Bar Final Results of Antidumping Duty Administrative Review; 2015-2016 A-533-810 See the Federal Register notification
India Stainless Steel Wire Rod Determinations  A-533-808 See the Federal Register notification
India Cold-Drawn Mechanical Tubing Determinations A-533-873 See the Federal Register notification
India Cold-Drawn Mechanical Tubing Determinations C-533-874 See the Federal Register notification
India Fine Denier Polyester Staple Fiber Institution of Antidumping Duty Investigations and Scheduling of Preliminary Phase Investigations A-533-875 See the Federal Register notification
India Fine Denier Polyester Staple Fiber Institution of Countervailing Duty Investigations and Scheduling of Preliminary Phase Investigations C-533-876 See the Federal Register notification
India Certain Preserved Mushrooms Rescission of Antidumping Duty Administrative Review; 2016-2017 A-533-813 See the Federal Register notification
India Welded Carbon Steel Pipe and Tube Initiation of Five-Year (Sunset) Reviews A-533-502 See the Federal Register notification
Indonesia Certain Uncoated Paper Affirmative Preliminary Determination of Circumvention of the Antidumping Duty Orders A-560-828 See the Federal Register notification
Indonesia Certain Uncoated Paper Affirmative Preliminary Determination of Circumvention of the Antidumping and Countervailing Duty Orders C-560-829 See the Federal Register notification
Indonesia Biodiesel Postponement of Preliminary Determinations of Countervailing Duty Investigations C-560-831 See the Federal Register notification
Iran Raw In-Shell Pistachios Determinations A-507-502 See the Federal Register notification
Italy Finished Carbon Steel Flanges Final Determination of Sales at Less Than Fair Value A-475-835 See the Federal Register notification
Italy Certain Pasta Notice of Final Results of Antidumping Duty Changed Circumstances Review A-475-818 See the Federal Register notification
Italy Cold-Drawn Mechanical Tubing Determinations A-475-838 See the Federal Register notification
Italy Carbon and Alloy Steel Wire Rod Postponement of Preliminary Determinations of Countervailing Duty Investigations C-475-837 See the Federal Register notification
Italy Stainless Steel Butt-Weld Pipe Fittings Initiation of Five-Year (Sunset) Reviews A-475-828 See the Federal Register notification
Japan Carbon and Alloy Seamless Standard, Line, and Pressure Pipe Antidumping Duty Order, Finding, or Suspended Investigation A-588-850 See the Federal Register notification
Japan Carbon and Alloy Seamless Standard, Line and Pressure Pipe Antidumping Duty Order, Finding, or Suspended Investigation A-588-851 See the Federal Register notification
Japan Diffusion-Annealed, Nickel-Plated Flat-Rolled Steel Products Preliminary Results of Antidumping Duty Administrative Review, Preliminary Determination of No Shipments; 2015-2016 A-588-869 See the Federal Register notification
Malaysia Stainless Steel Butt-Weld Pipe Fittings Initiation of Five-Year (Sunset) Reviews A-557-809 See the Federal Register notification
Mexico Steel Concrete Reinforcing Bar Final Results of Antidumping Duty Administrative Review; 2014-2015 A-201-844 See the Federal Register notification
Mexico Certain Circular Welded Non-Alloy Steel Pipe Final Results of Antidumping Duty Administrative Review and Final Determination of No Shipments; 2014-2015 A-201-805 See the Federal Register notification
Mexico Sugar Countervailing Duty Suspension Agreement: Rescission of 2014-2015 and 2015-2016 Administrative Reviews C-201-846 See the Federal Register notification
Mexico Sugar Antidumping Suspension Agreement: Rescission of 2014-2015 and 2015-2016 Administrative Reviews A-201-845 See the Federal Register notification
Mexico Prestressed Concrete Steel Rail Tie Wire Antidumping Duty Order, Finding, or Suspended Investigation A-201-843 See the Federal Register notification
Mexico Circular Welded Non-Alloy Steel Pipe Initiation of Five-Year (Sunset) Reviews A-201-805 See the Federal Register notification
Philippines Stainless Steel Butt-Weld Pipe Fittings Initiation of Five-Year (Sunset) Reviews A-565-801 See the Federal Register notification
Portugal Certain Uncoated Paper Affirmative Preliminary Determination of Circumvention of the Antidumping Duty Orders A-471-807 See the Federal Register notification
Republic of Korea Welded ASTM A-312 Stainless Steel Pipe Continuation of Antidumping Duty Orders A-580-810 See the Federal Register notification
Republic of Korea Fine Denier Polyester Staple Fiber Initiation of Less-Than-Fair-Value Investigations A-580-893 See the Federal Register notification
Republic of Korea Dioctyl Terephthalate Final Determination of Sales at Less Than Fair Value and Final Negative Determination of Critical Circumstances A-580-889 See the Federal Register notification
Republic of Korea Circular Welded Non-Alloy Steel Pipe Final Results of Antidumping Duty Administrative Review; 2014-2015 A-580-809 See the Federal Register notification
Republic of Korea Cold-Drawn Mechanical Tubing Determinations A-580-892 See the Federal Register notification
Republic of Korea Fine Denier Polyester Staple Fiber Institution of Antidumping Duty Investigations and Scheduling of Preliminary Phase Investigations A-580-893 See the Federal Register notification
Republic of Korea Circular Welded Non-Alloy Steel Pipe Initiation of Five-Year (Sunset) Reviews A-580-809 See the Federal Register notification
Romania Certain Small Diameter Carbon and Alloy Seamless Standard, Line and Pressure Pipe Preliminary Results of Antidumping Duty Administrative Review; 2015-2016 A-485-805 See the Federal Register notification
Russia Uranium Scheduling of an Expedited Five-Year Review A-821-802 See the Federal Register notification
Russia Uranium Final Results of the Expedited Fourth Sunset Review of the Suspension Agreement A-821-802 See the Federal Register notification
Spain Stainless Steel Bar Final Results of Antidumping Duty Administrative Review; 2015-2016 A-469-805 See the Federal Register notification
Spain Finished Carbon Steel Flanges Antidumping Duty Order A-469-815 See the Federal Register notification
Spain Finished Carbon Steel Flanges Determinations A-469-815 See the Federal Register notification
Spain Chlorinated Isocyanurates Antidumping Duty Order, Finding, or Suspended Investigation A-469-814 See the Federal Register notification
Switzerland Cold-Drawn Mechanical Tubing Determinations A-441-801 See the Federal Register notification
Taiwan Welded ASTM A-312 Stainless Steel Pipe Continuation of Antidumping Duty Orders A-583-815 See the Federal Register notification
Taiwan Fine Denier Polyester Staple Fiber Initiation of Less-Than-Fair-Value Investigations A-583-860 See the Federal Register notification
Taiwan Circular Welded Non-Alloy Steel Pipe Initiation of Five-Year (Sunset) Review; Correction A-583-814 See the Federal Register notification
Taiwan Narrow Woven Ribbons With Woven Selvedge Preliminary Determination of No Shipments and Rescission, in Part, of Antidumping Duty Administrative Review; 2015-2016 A-583-844 See the Federal Register notification
Taiwan Fine Denier Polyester Staple Fiber Institution of Antidumping Duty Investigations and Scheduling of Preliminary Phase Investigations A-583-860 See the Federal Register notification
Taiwan Helical Spring Lock Washers Antidumping Duty Order, Finding, or Suspended Investigation A-583-820 See the Federal Register notification
Taiwan Certain Stilbenic Optical Brightening Agents Preliminary Results of Antidumping Duty Administrative Review; 2015-2016 A-583-848 See the Federal Register notification
Taiwan Certain Circular Welded Carbon Steel Pipes and Tubes Initiation of Five-Year (Sunset) Reviews A-583-008 See the Federal Register notification
Thailand Citric Acid and Certain Citrate Salts Initiation of Less-Than-Fair-Value Investigations A-549-833 See the Federal Register notification
Thailand Citric Acid and Certain Citrate Salts Initiation of Countervailing Duty Investigation C-549-834 See the Federal Register notification
Thailand Polyethylene Retail Carrier Bags Preliminary Results and Partial Rescission of the Antidumping Duty Administrative Review and Preliminary Determination of No Shipments; 2015-2016 A-549-821 See the Federal Register notification
Thailand Citric Acid and Certain Citrate Salts Institution of Antidumping Duty Investigations and Scheduling of Preliminary Phase Investigations A-549-833 See the Federal Register notification
Thailand Citric Acid and Certain Citrate Salts Institution of Countervailing Duty Investigations and Scheduling of Preliminary Phase Investigations C-549-834 See the Federal Register notification
Thailand Certain Circular Welded Carbon Steel Pipes and Tubes Initiation of Five-Year (Sunset) Reviews A-549-502 See the Federal Register notification
Turkey Steel Concrete Reinforcing Bar Notice of Partial Rescission of Countervailing Duty Administrative Review, 2015 C-489-819 See the Federal Register notification
Turkey Steel Concrete Reinforcing Bar Final Results and Partial Rescission of Countervailing Duty Administrative Review; 2014 C-489-819 See the Federal Register notification
Turkey Welded Carbon Steel Standard Pipe and Tube Products Welded Carbon Steel Standard Pipe and Tube Products From Turkey: Preliminary Results of Antidumping Duty Administrative Review, and Preliminary Determination of No Shipments; 2015-2016 A-489-501 See the Federal Register notification
Turkey Light-Walled Rectangular Pipe and Tube Preliminary Results of Antidumping Duty Administrative Review; 2015-2016 A-489-815 See the Federal Register notification
Turkey Carbon and Alloy Steel Wire Rod Postponement of Preliminary Determinations of Countervailing Duty Investigations C-489-832 See the Federal Register notification
Turkey Certain Circular Welded Carbon Steel Pipes and Tubes Initiation of Five-Year (Sunset) Reviews A-489-501 See the Federal Register notification
Turkey Certain Circular Welded Carbon Steel Pipes and Tubes Initiation of Five-Year (Sunset) Reviews C-489-502 See the Federal Register notification
Vietnam Certain Steel Nails Preliminary Results of Countervailing Duty Administrative Review and Intent To Rescind, in Part C-552-819 See the Federal Register notification
Vietnam Fine Denier Polyester Staple Fiber Initiation of Less-Than-Fair-Value Investigations A-552-822 See the Federal Register notification
Vietnam Fine Denier Polyester Staple Fiber Institution of Antidumping Duty Investigations and Scheduling of Preliminary Phase Investigations A-552-822 See the Federal Register notification
Vietnam Certain Steel Nails Preliminary Results and Partial Rescission of the Antidumping Duty Administrative Review; 2014-2016 A-552-818 See the Federal Register notification