UK: Recent UK Tax Developments

September 12th, 2016|Categories: Newsletters|Tags: |

Many new HMRC tax consultations There were 30 new UK Government consultations published in August 2016 so all the current [...]

Hong Kong: Hong Kong Can Now Implement Automatic Exchange of Information

September 9th, 2016|Categories: Newsletters|Tags: |

Since the second half of 2016, the tax legislation on implementing automatic exchange of information (AEOI) or the Common Reporting [...]

US: OVDP is not the Only Option

September 8th, 2016|Categories: Newsletters|Tags: |

With the implementation of FATCA and the ongoing efforts of the IRS and the Department of Justice to ensure compliance [...]

Austria: New Expatriates Tax Regime in Austria in 2016

September 7th, 2016|Categories: Newsletters|Tags: |

Foreign employees who are assigned to Austria are considered as Expatriates if they meet the following criteria: the employee is [...]

AITC Tax Flash Editorial: A Multilateral Approach to Double Taxation Avoidance

September 6th, 2016|Categories: Newsletters|Tags: |

Not long ago I read an article which proposed a multilateral approach to avoiding double taxation in the form of [...]

OECD: Additional Guidance on BEPS Action 7 – Discussion Draft

September 5th, 2016|Categories: Newsletters|Tags: |

On 4th July 2016 the OECD published Additional Guidance on the Attribution of Profits to Permanent Establishments as a public [...]

EU: VAT for Beginners

August 31st, 2016|Categories: Newsletters|Tags: |

The EU has developed an interesting helping tool for all the VAT taxpayers in Europe that want to learn about [...]

Luxembourg: Advantages of RAIFs – Reserved Alternative Investment Funds

August 26th, 2016|Categories: Newsletters|Tags: |

The new Alternative Investment Fund launched by the Luxembourg government during July has two main advantages: An attractive tax regime [...]

Hong Kong: Hong Kong – Russia Tax Treaty in Force

August 23rd, 2016|Categories: Newsletters|Tags: |

Hong Kong Government announced that the agreement between Hong Kong and Russia for the avoidance of double taxation and prevention [...]

US: New IRS PATH Act Changes for ITIN Application

August 19th, 2016|Categories: Newsletters|Tags: |

Notice 2016-48 explains how the IRS will implement the changes to the Individual Taxpayer Identification Number (ITIN) program resulting from [...]

Canada: Province of British Columbia (“BC”) Imposes Tax on Foreign Buyers of Residential Property

August 16th, 2016|Categories: Newsletters|Tags: |

Vancouver BC has experienced substantial increases in property values in the last five years. Asian buyers, particularly from China, are [...]

Australia: Additional Information on Diverted Profits Tax (“DPT”)

August 12th, 2016|Categories: Newsletters|Tags: |

Australia has followed the UK path of pre-empting the implementation of the OECD’s BEPS final reports dated 5 October 2015. [...]

AITC Tax Flash Editorial: Terminological Confusions between International Tax and Private International Law

August 9th, 2016|Categories: Newsletters|Tags: |

To all the members that are attending the Berlin general meeting of the AITC in the beginning of September I [...]

EU: Tax Transparency

August 5th, 2016|Categories: Newsletters|Tags: |

In a press release by the EU Commission on 12th July it was announced that EU and Monaco signed a [...]

Slovenia: Government´s Tax Reform Drafts

July 31st, 2016|Categories: Newsletters|Tags: |

The government's coalition began a coordination regarding the substantive tax reform in mid-June. After the coalition was able to reconcile [...]

Brazil: Seizure of Network Cables at the Port of Itajaí

July 27th, 2016|Categories: Newsletters|Tags: |

More than 1,800 kilometers of substandard network cables was seized by the Brazilian Federal Revenue Secretariat at the Porto of [...]

Cyprus: Announcement on the Double Taxation Treaty with the Republic of India

July 22nd, 2016|Categories: Newsletters|Tags: |

The Cyprus Ministry of Finance has officially announced that the negotiations on the double tax treaty (‘DTT’) with the Republic [...]

Hong Kong: Inland Revenue (Amendment) (No. 3) Ordinance 2016

July 15th, 2016|Categories: Newsletters, Tax|Tags: |

Hong Kong’s Inland Revenue (Amendment) (No. 3) Ordinance 2016 came into effect today on 30th June, 2016. By providing a [...]

US: Offshore Tax Cheats Who Lied on Their Streamline Corrective Filings May Do Jail Time

July 11th, 2016|Categories: Newsletters|Tags: |

U.S. taxpayers who entered into an IRS program that made it easier to disclose their hidden offshore bank accounts may [...]

Luxembourg: Attractiveness of SLPs in Luxembourg

July 7th, 2016|Categories: Newsletters|Tags: |

While implementing the AIFM Directive, Luxembourg Government took the opportunity to create a new type of partnership with no legal [...]

UK (Special): UK Tax Changes/Brexit

July 2nd, 2016|Categories: Newsletters|Tags: |

In the absence of any meaningful UK tax changes this month here is a personal view from David Watts on [...]

Newsletters 2015

May 3rd, 2016|Categories: Newsletters|

Tax Flash 01-15 Tax Flash 02-15 Tax Flash 03-15 Tax Flash 04-15 Tax Flash 05-15 Tax Flash 06-15 Tax Flash [...]

Newsletters 2014

May 3rd, 2016|Categories: Newsletters|

Tax Flash 01-14 Tax Flash 02-14 Tax Flash 03-14 Tax Flash 04-14 Tax Flash 05-14 Tax Flash 06-14 Tax Flash [...]

Newsletters 2013

May 3rd, 2016|Categories: Newsletters|

Tax flash 12/2013 Tax flash 11/2013 Tax flash 10/2013 Tax flash 09/2013 Tax flash 08/2013 Tax flash 07/2013 Tax flash [...]

Newsletters 2012

May 3rd, 2016|Categories: Newsletters|

Tax flash 12/2012 Tax flash 10/2012 Tax flash 09/2012 Tax flash 08/2012 Tax flash 07/2012 Tax flash 06/2012 Tax flash [...]

Newsletters 2011

May 3rd, 2016|Categories: Newsletters|

Tax flash 12/2011 Tax flash 11/2011 Tax flash 09/2011

Newsletter 2010

May 17th, 2010|Categories: Newsletters|Tags: |

Tax Flash 2010

Newsletter 2009

May 17th, 2009|Categories: Newsletters|

Tax Flash 2009

Newsletters 2007

May 17th, 2007|Categories: Newsletters|

Tax Flash 2007

Newsletter 2005

May 17th, 2005|Categories: Newsletters|

Tax Flash 2005