Germany: Proposals to adjust personal income tax brackets

23 March, 2014

The leader of Germany’s Social Democrat party (SPD) has backed proposals to adjust the personal income tax brackets in an effort to undo stealth taxation that has resulted from the effects of inflation. This is considered to have unfairly hit

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France employers and unions considering draft accord

23 March, 2014

The French trade unions are considering a draft accord that sets out the terms and conditions for a EUR30bn (USD41.6bn) reduction in labor costs. The main employers' associations Medef, the CGPME, and the UPA have drafted the agreement, which urges

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China’s Finance Minister considering more tax reforms

23 March, 2014

At a press conference held at the National People's Congress, China's Minister of Finance suggested that there would be more tax reforms in the following year after the recent expansion of the value added tax pilot scheme. The Finance Minister

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Belgium: Reform of taxation after the May elections

23 March, 2014

Belgium's main political parties have agreed that a reform of taxation must be carried out after the May elections, to modernize and simplify the country's tax law. The Belgian Finance Minister has underlined the need to reduce the number of tax

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Azerbaijan- Recounts tax reform progress in IMF meeting

23 March, 2014

On March 11, 2014, there was a meeting between an International Monetary Fund (IMF) delegation and Azerbaijan's deputy minister of taxes. In recent years Azerbaijan’s tax revenues have been increased due to the establishment of a durable,

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Australian Tax Break for Supporting Mining Activities

23 March, 2014

The Australian Government has introduced a consultation on plans to provide investors with a refundable tax offset for Greenfield mineral exploration costs incurred from July 1, 2014. Under the proposed program, a tax credit will be provided to

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US: IRS publishes annual statistics on foreign tax credits

16 March, 2014

The US Internal Revenue Service (IRS) has published a statistical report with data of corporations that claim the US foreign tax credit (FTC). The report was published by the IRS Statistics of Income (SOI) Division based on sampling of corporate

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US: American Citizens Abroad Argues for Residence-Based Taxation

16 March, 2014

An organization known as American Citizens Abroad (ACA) has provided testimony to the Senate Homeland Security and Governmental Affairs Permanent Investigations Subcommittee following its recent hearing on offshore tax evasion. The ACA has

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US: 2015 Budget would increase taxes for the wealthy

16 March, 2014

The Budget 2015 proposals would reduce the United States medium-term fiscal deficit by increasing revenues, particularly on the wealthiest taxpayers, but are unlikely to reach Congress. The US deficit would fall from 3.7 percent of gross domestic

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Taiwan- Proposal to increase business tax rates

16 March, 2014

Taiwan’s Ministry of Finance (“MOF") has recently spoken about efforts to improve Taiwan’s financial prospects. The proposals include plans to raise business tax rates on the banking and insurance industries, reduce the imputation credit ratio

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Switzerland urged to approve IHT agreement with France

16 March, 2014

The French Finance Minister has informed Switzerland that France will not renegotiate the revised inheritance tax (IHT) agreement the two countries have drafted if it is rejected by Swiss lawmakers. The revised Franco-Swiss IHT accord was signed in

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South Korea: mergers and acquisitions activity and rental market

16 March, 2014

South Korea’s Deputy Prime Minister and Minister of Strategy and Finance presided over a Ministerial Meeting on the Economy on March 5 that discussed tax measures to stimulate mergers and acquisitions (M&A) in South Korea and to fine-tune

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South Africa: SARS Enhances TCC Application Process

16 March, 2014

The South African Revenue Service (SARS) has introduced an enhanced Tax Clearance Certificate (TCC) application process available through eFiling and at SARS offices, as part of a series of initiatives to modernize tax compliance due to be rolled

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Singapore: Budget 2014/15 aims to increase tax revenue

16 March, 2014

Singapore's Minister for Finance has stressed the importance of Singapore balancing its books over the long term, in the 2014/15 Budget speech. Already, with increased social and healthcare spending, the Singapore Government is forecasting a small

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Romania: no abrupt change in fiscal policies this year

16 March, 2014

The Romanian Prime Minister has confirmed that there will be no abrupt change in the government’s fiscal policies this year, rejecting speculation that  an incremental income tax could be introduced. The 16 per cent flat tax was introduced in

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Philippines improves tax collection from large businesses

16 March, 2014

The Large Taxpayers Service (LTS) of the Philippines' Bureau of Internal Revenue (BIR) has begun the 2014 tax season by praising corporate taxpayers for their contribution to the growth in collected revenue. In 2013 the LTS improved its 2013 revenue

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Mexico – Government and taxpayers reach agreement on tax certainty

16 March, 2014

The 2014 tax reform provisions have brought significant changes to the tax system in Mexico. New changes will affect both business and individual taxpayers. In response, taxpayers have filed for injunctive relief against certain measures under the

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Malta seeks to attract Small Businesses

16 March, 2014

Malta’s Finance Minister has stated that the country wants to ensure that the country's taxation system is as business friendly and streamlined as possible to facilitate and attract investment. The statement was made at the MIM Malta International

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