World Tax Brief : October 2014
Argentina Withholding taxes due: Tax must be withheld by the payer at the time of making the payment. In the case
See MoreTransfer Pricing Brief: October 2014
Australia Intangible Property-The ATO is increasing the amount of resources devoted to examining business restructurings, marketing hubs and intangible assets.Financial Services- Under Draft Taxation Determination TD 2013/D3 support payments
See MoreTransfer Pricing Brief: September 2014
Australia Transfer Pricing Documentation Requirement-Draft practice statement PS LA 3673 sets out the responsibilities in respect of transfer pricing under self-assessment.Penalty in cases of Adjustments- Draft practice statement PS LA 3672
See MoreUnited States: ADD/CVD Roundup for August 2014
Following table shows the Federal Register notices related to ADD/CVD cases for August 2014 in United States. Country Product Investigations Case Number Links Brazil Stainless Steel Bar Final Results of Antidumping Duty Administrative Review;
See MoreTransfer Pricing Brief: August 2014
Australia Financial services-With effect from 1 July 2014 the permitted debt to equity ratio has been reduced from 3:1 to 1.5:1. Chile Main corporate income tax rate-Under the provisions of a modified tax bill published by the government the
See MoreUnited States: ADD/CVD Roundup for July 2014
Following table shows the Federal Register notices related to ADD/CVD cases for July 2014 in United States. Country Product Investigations Case Number Links Brazil Polyethylene Terephthalate Film, Sheet, and Strip Five-Year
See MoreTransfer Pricing Brief: July 2014
Brazil Financial Service- a tax on financial transactions also applies in the case of foreign exchange transactions. Germany Transfer Pricing Rules- Guidance issued by the BMF in June 2014 defines important terms for transfer pricing
See MoreUS: ADD/CVD Roundup for June 2014
Following table shows the Federal Register notices related to ADD/CVD cases for June 2014 in the United States. Country Product Investigations Case Number Links Belgium Stainless Steel Plate in Coils Initiation of Antidumping Duty
See MoreTransfer Pricing Brief: June 2014
Canada Penalty for documentation failurePenalties may apply if the taxpayer does not make reasonable efforts to arrive at the arm's length price.Transfer pricing documentation requirement The documentation must outline the organization of the
See MoreUnited States: ADD/CVD Roundup for May 2014
Following table shows the Federal Register notices related to ADD/CVD cases for May 2014 in United States. Country Product Investigations Case Number Links Australia Electrolytic Manganese Dioxide Notice of Commission Determination To Conduct
See MoreTransfer Pricing Brief: May 2014
Australia Corporate Income Tax rate 30% for periods to 2013/14.Capital Gain Tax rate-Taxed at the same rate as business income. China Main Corporate Income tax- A lower 15% incentive corporation tax rate applies to specified industries in
See MoreTransfer Pricing Brief: April 2014
Australia Tax assessment-The taxpayer should have a "reasonably argued position" on all transfer pricing issues to support the self-assessment return.Transfer pricing rule-TR 2014/D3 gives guidance on factors relevant for identifying the
See MoreUnited States: ADD/CVD Roundup for April 2014
Following table shows the Federal Register notices related to ADD/CVD cases for April 2014 in United States. Country Product Investigations Case Number Links Brazil Certain Frozen Warmwater Shrimp Initiation of Antidumping Duty
See MoreTransfer Pricing Brief: March 2014
Austria Intangible property-From 1 March 2014 interest and royalty payments to certain related parties are not deductible for tax purposes if the recipient corporation is not subject to tax due to an exemption.Financial Services-From 1 March 2014
See MoreUnited States: ADD/CVD Roundup for March 2014
Following table shows the Federal Register notices related to ADD/CVD cases for March 2014 in United States. Country Product Investigations Case Number Links Brazil Stainless Steel Bar Preliminary Results of Antidumping Duty Administrative
See MoreTransfer Pricing Brief: February 2014
Argentina Transfer Pricing Requirements (TP)- TP requirements also apply to transactions carried out with individuals or legal entities located, organized or established in low or no tax jurisdictions. Australia Financial Services- On 16
See MoreUnited States: ADD/CVD Roundup for February 2014
Following table shows the Federal Register notices related to ADD/CVD cases for February 2014 in United States. Country Product Investigations Case Number Links Australia Electrolytic Manganese Dioxide Final Results of the Expedited First
See MoreTransfer Pricing Brief: January 2014
Argentina From 3 January 2014 there is a monthly reporting requirement for certain domestic transactions on the Argentinian market using Form F968. France Draft legislation introducing a presumption that profits are received if functions and
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