World Wide Tax News - Issue 42
23 December 2016
This newsletter summarises recent tax developments of international interest across the world.
- UNITED KINGDOM: Brexit - The tax implications
- AUSTRALIA: New Managed Investment Trust regime / Marketing hubs and offshore holding companies under the spotlight
- INDIA: Relaxation from higher withholding for non-residents in absence of PAN / General Anti Avoidance Rules (GAAR) / Indirect transfer rules
- INDONESIA: Tax Amnesty Bill - What is it and does it matter?
- IRELAND: Proposed changes to securitisation regime / EU Commission ruling on Apple / Detailed guidance on Knowledge Development Box published
- ITALY: Advance rulings for new investments in Italy
- POLAND: Standard Audit File
- ARGENTINA: Fiscal disclosure regime
- CHILE: BEPS implementation in Chile
- EGYPT: Tax dispute resolution law introduced
- PUERTO RICO: The Oversight, Management, and Economic Stability Act
- UNITED STATES: Partnership taxation: significant changes to disguised sale rules