Latvia undertakes more stable tax policies

02 October, 2014

The executive branch of the Government of Latvia has approved draft legislation that will impede tax rates from being altered more than once a year. The initiative will be included in amendments to the country's Law on Taxes and Fees.

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Spain: Budget Minister Presents 2015 Budget

01 October, 2014

Budget Minister Cristobal Montoro presents the Spain’s budget 2015, on September 31, 2014. There are a number of measures containing in this budget that aimed at stimulating economic growth, including reduction in the corporate and personal income

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US: Selection of Problematic Tax Prepares Could Be Improved By IRS

30 September, 2014

According to a report released by the Treasury Inspector General for Tax Administration (TIGTA), IRS could improve its selection of problematic paid preparers for further enforcement actions. TIGTA reported that, as the majority of individual

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IRS Warns Financial Institutions of Scams Designed to Identify Theft Attempts

29 September, 2014

The Internal Revenue Service has said that it does not require financial institutions to provide specific account holder identity information or financial account information over the phone or by fax or email. In addition, the IRS clarified that it

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A tougher penalties on Voluntary Tax Disclosures Rules has been approved by Germany’s Cabinet

26 September, 2014

Germany's Cabinet approved tougher penalties on voluntary tax disclosures on September 24, 2014. As per the new rules, the maximum amount of outstanding tax that may be voluntarily disclosed without incurring a surcharge will be lowered to EUR25,000

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US House Passes The Jobs For America Act

23 September, 2014

The House of Representatives passed the Jobs for America Act by a vote of 253  to 163, which includes the permanent extension of a selected list of the "tax extenders" that expired at the end of 2013, as well as a repeal of the Affordable Care

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South Africa: SARS Issues Draft Guide On Special Trust Taxation

23 September, 2014

The South African Revenue Service (SARS) has published a draft guide on the taxation of "special trusts," which has been prepared to helps users in gaining a more in-depth understanding of their taxation, with particular reference to income and

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Canada: Income tax cuts prioritization

18 September, 2014

The Prime Minister of Canada has declared that tax cuts may be feasible for families while the Government has balanced the budget. The Government's recent declaration on tax relief in payroll as an example of the Government's commitment to reducing

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US urged Immediate Congressional Action on Tax Extenders

18 September, 2014

The American Institute of Certified Public Accountants (AICPA) has urged the US Congress "to immediately address the fifty-seven tax provisions that expired at the end of 2013 and the six tax provisions that expire at the end of 2014." Congress

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Netherlands: 2015 Budget Memorandum

18 September, 2014

The Netherlands is slowly recovering from the crisis. Exports, corporate investments and consumption are all increasing. Economic growth in 2015 is projected at 1.25%. But the recovery is fragile and at risk from international developments.

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Chile: Tax reform has approved by Chilean Congress

16 September, 2014

The bill of Law amending the tax regulations has been approved by the Chilean Chamber of Representatives on September 10, 2014. Currently, the Congressional steps have been settled; the Chilean Government must publish the Bill of Law to enact it.

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Turkey: Omnibus Law enters into force

16 September, 2014

The Law No. 6552 (the "Omnibus Law") has published in the Official Gazette on September 11, 2014. The law permits granting a 50% decrease on penalties derived from infractions of process and will apply to unpaid fiscal debts and penalties that were

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Malaysia clarified tax treatment of income received by a foreign fund management company

11 September, 2014

A public ruling has been issued by the Inland Revenue Board of Malaysia explaining the tax treatment of income received by a foreign fund management company that provides fund management services to foreign and local investors. Foreign fund

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Greece: Tax cuts initiative will take place by Greek PM in the months ahead

11 September, 2014

Details of a "road map" for reducing taxes will be unveiled by Greece's Prime Minister, Antonis Samaras and which will be implemented initial tax cuts in the months ahead. Heating oil tax will be reduced by 30 percent and the solidarity tax on

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Slovak Republic: Proposals on transfer pricing and thin capitalization

09 September, 2014

A draft amendment to income tax law in Slovakia contains provisions regarding changes to the rules for transfer pricing and thin capitalization. The amendment was accepted on August 2014, and if enacted, the changes usually would have an effective

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Brazil: Provisional Measure 644/2014 was terminated by National Congress

08 September, 2014

Brazil was issued Provisional Measure 644/2014 in order to introduce individual income tax legislation for 2015 (tax year) and this Provisional Measure is not converted into law by the National Congress. But recently it was terminated when the

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Canada: Legislative proposals regarding thin-capitalization, loans, other items

08 September, 2014

The Finance Department has published a draft legislative proposal to implement certain exceptional measures actually declared in the 2014 federal budget. The proposals contained 105 pages of draft legislation and 128 pages of explanatory notes,

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US: Executive Action on Immigration Will Boost Tax Revenue

07 September, 2014

The Center for American Progress (CAP) has released a paper that a deferred action program that allows undocumented immigrants who have lived in the United States for at least five years to apply for a temporary work permit would increase payroll

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