OECD publishes comments received on the revised emissions trading discussion draft
On 19 October 2012 the OECD released a discussion draft on tax treaty issues relating to emissions permits and credits. Comments from interested parties were invited by 15 January 2013 and these comments have now been published on the OECD
See MoreOECD publishes comments on permanent establishment discussion draft
The OECD has published comments received in respect of the revised discussion draft on proposed changes to Article 5 (permanent establishment) of the OECD Model Tax Convention. The revised discussion draft was issued on 19 October 2012 and
See MoreChina considering tax cut for iron ore miners
China is said to be considering a move to cut tax for iron ore mining companies in a bid to reduce input costs for the nation's steel industry. The country's Ministry of Industry and Information Technology is reportedly working with the Finance
See MoreBelgian Rules on import warehouse fiscal representatives
Thes European Court of Justice recently reviewed the VAT liability of fiscal representative to any VAT default by their clients. The Belgian VAT authorities offer a special import VAT deferment scheme for companies importing into Europe for the
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