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Fundamentals in chronological order

February 2012

03/02/2012 Vietnam - Investing in Vietnam

03/02/2012 India - Cases concerning treatment of carried forward business losses, of retention money related to providing bank guar

03/02/2012 New Zealand - Tax briefing is released to new government

03/02/2012 Sweden - Interest payments on a loan, replacing a prior loan covered by the interest deduction limitation regime, are no

03/02/2012 United Kingdom - Draft legislation on application of CFC rules to exempt foreign branches; advance thin cap agreements

03/02/2012 Hong Kong - Tax provisions contained in Budget 2012-2013

02/02/2012 Argentina - Protocols to income tax treaty with Switzerland are suspended

02/02/2012 Colombia - Constitutional Court rejects retroactive application of certain provisions of the tax reform law of 2011

January 2012

31/01/2012 United Kingdom No late-filing penalties or interest on 2010/11 income tax returns or tax payments submitted by February

31/01/2012 India - Payments for software, and for limited use of know-how are royalty income, but movie distribution payments are n

31/01/2012 Poland - Taxable deemed benefit to company for services provided by unpaid non-shareholder / board member

31/01/2012 Spain - New increased withholding tax rates for dividends, interest, royalties, capital gains, and other income

30/01/2012 Costa Rica - New annual tax on legal entities; tax authorities tax audit plan for 2012

30/01/2012 Mexico - Guidance on net after-tax profits account CUFIN

30/01/2012 Mexico - Electronic reporting of customs information

27/01/2012 Belgium - Tax measures in draft law concern capital gains on shares, thin cap rule, and anti-abuse provisions

27/01/2012 Czech Republic - Changes to due date for filing income tax returns on company transformations

27/01/2012 United Kingdom - Repeal of tax refund provision is referred to ECJ; no transition rule provided, and no opportunity for

25/01/2012 Canada - Impact of new corporate partnership rules on real estate companies; election may need to be filed by January 31

25/01/2012 El Salvador - Overview of corporate income tax changes

25/01/2012 Jamaica - Reminder of tax filing deadlines

24/01/2012 PWC--International Mobility News: 30% ruling final 2012 legislation published!

23/01/2012 Angola - Summary of tax reform

23/01/2012 India - Follow-up discussion and analysis of 'Vodafone' case

20/01/2012 India - Text of Supreme Courts decision in Vodafone

20/01/2012 Poland - Income from limited joint-stock partnership is taxable at moment when actually received

20/01/2012 Japan - Overview of tax system in Japan2011

20/01/2012 United Kingdom - Bonus and salary review; financial reporting of income tax; anti-avoidance legislation

20/01/2012 China - Transfer of rights to use natural resources subject to Chinas business tax

19/01/2012 India Deductible interest on loan to acquire controlling stake in Malaysian company; qualified foreign investors purcha

19/01/2012 China - Increased exemption threshold for petroleum special profits tax

19/01/2012 Hong Kong - Deduction on the purchase of copyrights, registered designs, and registered trademarks

18/01/2012 Canada - Tax accounting round-up2011 tax changes

17/01/2012 France - Summaries of new corporate tax measures effective in 2012, and of certain other tax measures enacted in 2011

16/01/2012 Canada - No more refunds of certain Canada Pension Plan overpayments

16/01/2012 China - 2011 year-end tax checklist for use in preparing annual financial statements, tax returns

16/01/2012 Chile - Letter to U.S. Treasury Department takes position that Chilean pension funds are not subject to FATCA rules

16/01/2012 India - U.S. company conducting money transfers does not have PE in India

16/01/2012 Portugal - New law provisions affecting taxation of corporations and individuals; new VAT transfer pricing regime

13/01/2012 United Kingdom - Finance Bill 2012 to be published 29 March: self-assessment individual returns are due 31 January or su

12/01/2012 New Zealand - Inland Revenues statement on tax avoidance

12/01/2012 India - Imported software creates royalty; pre-mining activities are deductible; section 10A benefit available for unit

12/01/2012 India - Interest on missed installments of advance tax; conversion of proprietary concern to a company; "software techno

12/01/2012 India - Withholding on payment made to foreign company; no advanced ruling if income tax return is filed

10/01/2012 Malta - New income tax treaty with China enters into force

10/01/2012 Canada - Automobile deduction limit changes in 2012

10/01/2012 Sweden - New tax procedure rules may result in income tax arrears for non-calendar year companies making preliminary tax

10/01/2012 Canada - Statute-barred dividend refunds and refundable tax credits cannot be re-appropriated for use against other tax

10/01/2012 Germany - 2011 reorganization tax decree; deduction of business expenses of non-residents royalty income; credits of for

07/01/2012 Canada - Investment income may trigger need to file special GST return

06/01/2012 The Netherlands - ECJ to address whether withholding tax on dividends paid to Curaao-resident parent company is contrary

06/01/2012 Colombia - Provision requiring 15% shareholding to qualify for foreign tax found to be unconstitutional

06/01/2012 United Kingdom - HMRCs annual review of UKs income tax treaties; summary of recent VAT cases

06/01/2012 Shale Gas - A Global Perspective

06/01/2012 Hungary - Changes to green tax effective in 2012

05/01/2012 Angola - Tax reform project

04/01/2012 India - Taxation of development agreements, of a discount offered to collection centre, and of offshore supply of hardwa

04/01/2012 Brazil - Parameters for tax monitoring of corporate taxpayers in 2012

04/01/2012 Canada - KPMG analysis of Supreme Courts decision in 'Copthorne Holdings'application of general anti-avoidance rule to t

03/01/2012 Australia - Franking of dividends and interaction with corporations law changes

03/01/2012 India - Protocol to tax treaty with Australia; business support services under tax treaty with Netherlands; taxation of

03/01/2012 Vietnam - Decrees providing corporate income tax and VAT changes, effective 2012

December 2011

29/12/2011 European Commission - Status update of common consolidated corporate tax base CCCTB proposal

29/12/2011 The Netherlands - Tax Plan 2012 is passed; includes corporate income tax and dividend withholding tax provisions

29/12/2011 Croatia - Tax returns to be filed electronically in 2012

28/12/2011 Poland - Supreme Administrative Court finds interest relating to loan used to finance dividend distribution is not tax-d

27/12/2011 Canada - 2011 Federal budget enacted for U.S. GAAP purposes on December 15

27/12/2011 Mexico - Tax treaty with Hungary, Protocol with Singapore enter into force; update of other tax agreements

27/12/2011 Portugal - Enhanced focus on transfer pricing issues as part of budget and strategic tax plan

22/12/2011 United States - Report of Foreign Financial Accounts FBAR: Filing requirements for former employees that had signature o

21/12/2011 France - Changes to transfer tax rates and basis with respect to share transfers

21/12/2011 European Commission - ECJ concludes EC directive including aviation activities in EUs emissions trading regime is valid

21/12/2011 France - Parliament passes 5% income tax surcharge for large corporate taxpayers

20/12/2011 India - Fees for technical services under treaty with the Netherlands; new Companies Bill is introduced; guidance for fo

20/12/2011 Belgium - Budget 2012 tax measures are sent to Parliament

20/12/2011 Australia - Government consultation on taxation of trust income

20/12/2011 Hungary - Action steps to consider before tax measures are effective in 2012; tax audits focus on combined green tax / V

20/12/2011 China - Guidance clarifying reinvestments made through Chinese holding companies

20/12/2011 Switzerland - Protocol to income tax treaty with Canada enters into force

19/12/2011 Uruguay - New tax information exchange agreements are signed

19/12/2011 Canada - Supreme Court holds general anti-avoidance rule applies to paid-up capital transaction

19/12/2011 Canada - CRA addresses thin-cap rules following change in accounting policy

19/12/2011 Canada - Treaty update

16/12/2011 Czech Republic - Tax reform measures pending consideration by Senate

16/12/2011 Hungary - Description of tax measures effective in 2012

16/12/2011 United States - Final sprint to begin construction by December 31, 2011new developments for the renewable energy grant p

16/12/2011 United Kingdom - Analysis of proposals for new CFC regime; proposed changes to UK GAAP, to reflect tax implications of c

16/12/2011 Croatia - Summary of tax changes in 2011

14/12/2011 Japan - Outline of 2012 tax reform proposals

14/12/2011 France - New anti-abuse mechanism would focus on interest expenses relating to the acquisition of certain participations

14/12/2011 Vietnam - Reminder to begin preparing for 2011 corporate income tax finalization and related-party transactions filings

14/12/2011 China - Report of 2011 laws and regulations concerning banking, insurance, and financial services sectors

14/12/2011 India - Re-insurance services under the UK treaty; interest paid to French resident under treaty with France; social sec

13/12/2011 Italy - Tax changes in austerity and economic stimulus legislation

09/12/2011 United Kingdom - Commentary and analysis on tax provisions in Draft Finance Bill 2012

08/12/2011 India - Tribunals address withholding tax on foreign exchange, sales of software as royalties, and rights to access data

08/12/2011 Canada - CRA issues ruling on tax treatment of break fee receipts

08/12/2011 Japan - Bills relating to earthquake reconstruction and providing special tax relief measures are passed by the Diet

08/12/2011 Canada - CRA to begin to rate large companies risk of tax compliance; new phase of CFO interviews to begin in January 20

08/12/2011 Thailand - Cabinet postpones daily minimum wage rate change

08/12/2011 El Salvador - Tax reform proposals for 2012

07/12/2011 Ireland - Tax measures included in Budget 2012

06/12/2011 Canada - CRA and Finance officials address tax treatment of joint ventures, and permanent establishment rules contained

06/12/2011 Mexico - Free trade agreement is signed with Central American countries

06/12/2011 United Kingdom - Finance Bill 2012 Draft Clauses

06/12/2011 Brazil - Rate reductions for excise tax, tax on financial transactions; enhanced refunds for certain manufacturing expor

05/12/2011 Germany - Changes to anti-treaty shopping / anti-directive shopping provisions of the income tax law

05/12/2011 Ireland - Budget 2012, Medium-Term Fiscal Statement

05/12/2011 Sweden - Administrative Supreme Court interprets issues relating to the limitation imposed on corporate interest deducti

05/12/2011 European Commission - KPMGs guide to EU's Common Consolidated Corporate Tax Base CCCTB Directive

02/12/2011 OECD - Comments received in response to discussion draft of tax treaty issues relating to the cross-border trading of em

02/12/2011 United Kingdom - Tax proposals in Autumn Statement 2011 include an above-the-line R&D tax credit; Finance Bill 2012 expe

02/12/2011 The Netherlands - ECJ concludes Dutch exit tax is in breach of EU law

01/12/2011 Canada - Federal Court of Appeal holds going private stock option cancellation payment not deductible

01/12/2011 Canada - Corporate partnerships lose tax deferral webcast

01/12/2011 Philippines - Proposed changes to withholding tax rules

01/12/2011 Canada - New Pooled Registered Pension Plan for small businesses

01/12/2011 Singapore - Protocol amending income tax treaty with Canada includes provisions for the exchange of tax information

01/12/2011 Canada - CRA ignores restated comparatives on IFRS conversion

01/12/2011 Canada - CRA confirms only one clearance certificate is to be filed for dissolving partnership

01/12/2011 India - Customs guidance on self-assessment process; payment for shrink wrapped software is royalty under income tax tre

November 2011

30/11/2011 Global Shift from Corporate to Indirect Taxes: ASPAC On Trend

30/11/2011 CCCTB a serious proposal: New KPMG Guide provides clear overview of the main provisions and issues

30/11/2011 Investing Beyond Borders: Regional Variety Yields Advantages

30/11/2011 India - Cases addressing tax issues concerning services provided by U.S. entity, a 100% export oriented unit, and other

30/11/2011 Australia Pursues Sovereign Wealth Fund Investment

30/11/2011 Japan - Surtaxes for earthquake reconstruction funding, and remaining corporation tax items under the 2011 tax reform ar

30/11/2011 International Mobility News - Volume 5

29/11/2011 Embracing the Cloud

29/11/2011 Poland - Supreme Administrative Courts decision on when capitalized interest is a tax deductible expense

29/11/2011 Belgium - Tax proposals included in prospective federal governments future budgets

29/11/2011 United Kingdom - Anti-avoidance rule to address tax avoidance schemes

29/11/2011 European Commission - Proposal to amend Interest and Royalties Directive

29/11/2011 KPMG Guide to CCCTB part 1

29/11/2011 United Kingdom - Tax measures in Chancellors Autumn Statement 2011

29/11/2011 France - New rules limiting use of NOL carryforwards and carrybacks may provide a short window of opportunity for corpor

29/11/2011 KPMG Guide to CCCTB part 2

22/11/2011 Canada - Year-end considerations for owner-managers and their business 2011 tax liability

21/11/2011 Canada - Canada Revenue Agencys R&D policies

21/11/2011 Mexico - Proposed changes to requirements for foreign invoices to be valid for income tax deduction and credit purposes

21/11/2011 Changes to the 30 percent ruling as of 2012

21/11/2011 Canada - Corporate partnership tax deferral rules guidance on interim reporting and electing

18/11/2011 Portugal - ECJ addresses valid commercial reasons to allow losses acquired via merger to be offset against groups taxabl

18/11/2011 Greece - Guidance clarifying items related to the annual tax audit certificate

18/11/2011 United Kingdom - Final draft investment trust regulations are published

18/11/2011 Hungary - Changes are expected in vocational contribution system

18/11/2011 Japan - New tax measures for Sharia-compliant financing measures

18/11/2011 The Netherlands - Update of pending legislative changes relating to interest deduction limitations for corporate income

18/11/2011 Czech Republic - Reports of pending tax legislative changes and other tax developments

17/11/2011 India - Tax determinations under income tax treaties and other developments

17/11/2011 Asia Pacific - General tax update for financial institutions

17/11/2011 China - Extension of tax incentives for agricultural finance-related activities

17/11/2011 Hong Kong - Income tax treaty with Malta is signed; income tax treaty with New Zealand enters into force

16/11/2011 United Kingdom - ECJ upholds ECs decision not to authorize reform of Gibraltars corporate tax system

16/11/2011 Poland - Next application round of grants for large investment, shared services, IT, and R&D centers

16/11/2011 European Commission - Proposal to address double taxation of interest and royalty payments made between associated compa

16/11/2011 Sweden - Government plans to restrict availability of interest deductions for multinational corporate groups

16/11/2011 European Commission - Potential withholding tax refund opportunities for EU entities in light of Italys new tax regime f

15/11/2011 Breakthrough in 30 percent ruling proposal

14/11/2011 Tax Risks and Opportunities in Asia Pacific Uncovered by KPMG: new magazine provides an in-depth look at the key issues

14/11/2011 Future Focus: Tax and Transformation in Asia Pacific's New Business Reality

11/11/2011 Canada - Mini-technical bill consultation period ends November 30

11/11/2011 Canada - CRA says employers cannot pay tax on reassessed taxable benefits

11/11/2011 European Commission - Proposal to combine tax and customs administrations

11/11/2011 Canada - Voluntary disclosure programno second chance

11/11/2011 Germany - Courts address taxation of foreign private equity funds, and recognition of foreign PE losses

11/11/2011 Ecuador - Legislative proposals include green tax-related measures

11/11/2011 United Kingdom - New R&D advance assurance pilot program for small companies

11/11/2011 Belgium - Gender diversity law applies for boards of directors

10/11/2011 Botswana - Tax provisions in the 2011/2012 Budget

10/11/2011 Mauritius - Budget 2012 includes tax proposals

09/11/2011 Australia - Clean energy future legislation pending Royal Assent

09/11/2011 China - Resource tax rate is temporarily set at 5% for oil and gas

09/11/2011 India - Section 10A provides an exemption, not a deduction; withholding tax developments; payment for software not a roy

09/11/2011 Philippines - Documentary stamp tax on intercompany cash advances

07/11/2011 France - Additional proposals for tax revenue include corporate income tax 5% surcharge

07/11/2011 United States - KPMG analysis: Partnerships and section 956

04/11/2011 Poland - Judgment regarding when income is realized with respect to employee incentive plans

04/11/2011 Denmark - Tax authorities to intensify focus on multinational companies; expected tax changes in budget proposal

03/11/2011 Australia - Private equity tax determinations

03/11/2011 India - Summary of Supreme Court proceedings in Vodafone case concerning the Indian taxation of cross-border M&A with in

03/11/2011 Colombia - Changes to foreign exchange rules provide opportunities for financing from abroad

03/11/2011 Singapore - Conditions and compliance requirements for employers seeking to establish a pension or provident fund

03/11/2011 Australia - Recent tax developments; focus on consumer market businesses

October 2011

31/10/2011 India - Amount excluded from export turnover also excluded from total turnover, and tax relief for supplies of goods to

28/10/2011 European Commission - Proposed reporting system for certain companies in oil and gas, mineral, and logging industries

28/10/2011 Germany - ECJ finds German withholding tax imposed on portfolio dividends distributed to non-resident companies infringe

28/10/2011 Canada - Approaching deadlines for GST / HST reporting for pension plans

28/10/2011 The Netherlands - Update on Tax Plan 2012Deputy Minister of Finance responds to questions on corporate income tax propos

28/10/2011 Mexico - Mexico suspends retaliatory tariffs on U.S. exports

28/10/2011 United Kingdom - Possible changes to PAYE system would allow closely connected employers to be treated as single entity

26/10/2011 United States - KPMG analysis: Treasury energy grants: The race is on to begin construction by the end of 2011

26/10/2011 China - Extended import and VAT incentives for foreign invested R&D centers

26/10/2011 India - Discussion paper on tax accounting standards for construction contracts and government grants

26/10/2011 Thailand - FAQs on tax relief for flooding, natural disasters

25/10/2011 Mexico - Follow-up discussion on decree extending IMMEX tax benefits for 2012 and 2013 tax years

25/10/2011 Canada - KPMG resource: Tax facts 2011-2012

25/10/2011 Canada - Mandatory e-filing regulations released for comments

24/10/2011 United States - KPMG analysis: FATCA: Implications for international assignment programs

24/10/2011 China - Oil and gas resource tax reform goes national with higher rates for coking coal and rare earth minerals

24/10/2011 Singapore - Guidance providing details of the mergers and acquisitions M&A regime

22/10/2011 Hungary - Proposed tax changes for 2012 would affect treatment of loss carryfowards, expand the thin capitalization rule

22/10/2011 United Kingdom - Court of Appeal decision concerning whether UK parent company can offset UK profits by losses from fore

19/10/2011 Brazil - KPMGs guide for investment in Brazil

19/10/2011 Canada - Panel recommends changes to federal R&D funding programs

19/10/2011 Trinidad and Tobago - Tax provisions in Budget Statement 2012

18/10/2011 Thailand - Reduced corporate income tax rates; new exemptions and reduced customs duties for ASEAN imports; tax relief f

18/10/2011 India - No aggregation of separate projects for permanent establishment purposes; partnership is shareholder even though

18/10/2011 Vietnam - Extension of time to remit quarterly installments of 2011 corporate income tax for certain labor-intensive ent

18/10/2011 Hong Kong - Court finds inordinate delay by Inland Revenue Commissioner

14/10/2011 Sweden - Tax provisions in the budget proposal for 2012

14/10/2011 Canada - Small business hiring credit available in 2011

14/10/2011 United Kingdom - Tax cooperation agreement with Switzerland

14/10/2011 Mexico - Decree extends an IMMEX tax benefit to December 31, 2013

14/10/2011 Czech Republic - New legislation on cross-border business combinations and company transactions

13/10/2011 India - Payment received for right to use software copyright is taxable as royalty income

13/10/2011 Malaysia - 2012 Budget highlights and proposed tax provisions

13/10/2011 China - Changes to approval process for clean development mechanism projects

12/10/2011 European Commission - Report on tax reforms for EU Member States

12/10/2011 Luxembourg - Tax proposals in 2012 Finance bill

12/10/2011 Portugal - ECJ finds different tax treatment of dividends received by foreign and national pension funds is a restrictio

12/10/2011 Austria - Requirement that funds fiscal representative must be Austrian bank or accountant violates freedom to provide s

10/10/2011 United States - KPMG analysis: IRS issues proposed regulations implementing the swap exclusion from section 1256 and bro

10/10/2011 India - Limitations period for withholding tax proceedings, no capital loss on reduction of equity share capital, and cu

10/10/2011 United States - KPMG analysis: The front line of uncertain tax position disclosures: What the IRS plans for CAP program

10/10/2011 Indonesia - Tax holiday is available for certain investments

10/10/2011 Singapore - Tax measures encouraging R&D; steps to take for tax savings from innovation

10/10/2011 Australia - KPMG analysis: Tax reform forum, petroleum resource rent tax, minerals resource rent tax

07/10/2011 The Netherlands - Update on Dutch bank levy proposal

07/10/2011 United Kingdom - Discussions of UK as holding company location, next steps in CFC reform, and UK-Swiss tax cooperation a

07/10/2011 Germany - New rules for electronic invoicing for VAT purposes, new income tax treaty with Turkey, and other developments

06/10/2011 Peru - Special tax on mining is enacted

06/10/2011 Canada - Federal 2011 budget tax measures substantially enacted

05/10/2011 Vietnam - Tax inspections focus on corporate taxpayers and their representative offices

05/10/2011 India - Revised policy on foreign direct investment, and new takeover regulations

05/10/2011 India - Courts address issues relating to service tax on rental of immovable property, interest netting, and constructio

04/10/2011 Spain - Changes to information reporting requirements with respect to certain financial instruments held by non-resident

04/10/2011 Canada - Effect of excess capital dividend payment

04/10/2011 Costa Rica - Legislation proposing income tax changes placed on fast track

September 2011

30/09/2011 Hungary - Provisions increasing excise tax rates are effective November 1st

30/09/2011 Slovenia - New rules for remittances of tax payments

30/09/2011 United Kingdom - Observations on proposed EU financial transactions tax; update of the UKs inheritance tax treaties

29/09/2011 Nigeria - New requirement for issuing tax clearance certificate, VAT on transfer of oil concession, and other business-r

28/09/2011 India - Service tax forms to be filed electronically beginning October 1st

28/09/2011 India - Tribunals address taxation of a redemption of preference shares, and taxpayers use of interest netting

28/09/2011 European Commission - Proposal for financial transaction tax

28/09/2011 Singapore - Taxpayer is allowed claims for allowances, depreciation for plant and machinery used by subcontractors, unde

28/09/2011 France - Tax credit available for French-source dividends, but not for other EU Member State-source dividends, found to

26/09/2011 Canada - 2011 Ontario election parties tax policy comparison

26/09/2011 United States - KPMG analysis: IRS brings clarity to taxability of employer-provided cell phones

24/09/2011 Canada - Certain refurbished equipment still new for ITC purposes

24/09/2011 Canada - Finance Minister reacts to U.S. extraterritorial FATCA and FBAR requirements

24/09/2011 Mexico - Tax measures included in Revenue Law 2012

24/09/2011 Argentina - Tax authorities focus on luxury car purchases for personal property tax purposes

24/09/2011 Peru - Congress approves legislation for special tax on mining

23/09/2011 Austria - Limitations on interest deductionleveraged intra-group acquisitions

23/09/2011 United Kingdom - HM Revenue & Customs provide draft regulations to transpose into the UK the new EU Mutual Assistance in

22/09/2011 China - Security review on foreign acquisitions to focus on substance of transactions

22/09/2011 India - Tribunals hold that a project office is a permanent establishment in India, and liability for dividend distribut

22/09/2011 India - Courts address deductibility of U.S. patent dispute settlement payment, and timing for deduction of certain expo

22/09/2011 Uruguay - Tax benefits for agricultural producers

20/09/2011 Malta - KPMG report on tax system in Maltaresource

20/09/2011 Czech Republic - Summary of tax legislative changes

20/09/2011 Hungary - Proposed amendments to tax law for 2012

20/09/2011 Luxembourg - Legislative proposals in Poland could affect Luxembourg self-managed SICAVs and other close-ended funds

19/09/2011 China - Tax exemption continues for imported materials used for onshore and offshore oil and gas exploitation projects

19/09/2011 Thailand - Proposals include corporate income tax rate reduction, and excise tax refund for first-time car buyers

19/09/2011 India - Payment for license to use shrink wrapped computer software constitutes royalty

19/09/2011 China - Business tax incentives to encourage development of Tianjin as international shipping center in northern China

19/09/2011 India - Payment for supply of software not royalty under tax treaty with Israel because it was neither for the use of co

19/09/2011 China - New social insurance law; rules on foreigners participation in Chinas social security system

19/09/2011 Hong Kong - Taxpayer denied right to appeal unfavorable decision, on basis that tax appeals are not automatic

16/09/2011 United Kingdom - Date of Finance Bill is announced; anti-avoidance measures focus on manufactured overseas dividend paym

16/09/2011 The Netherlands - 2012 tax plan includes proposals for corporate income tax and dividend withholding tax

16/09/2011 Italy - VAT rate increase to 21% is effective 17 September; other changes are also enacted

15/09/2011 India - Date-of-completion certificate issued by local authority is not relevant for purposes for claiming deduction whe

15/09/2011 United States - IRS guidance on tax treatment of employer-provided cell phones

15/09/2011 India - Tribunal decision on taxation of income attributable to PE, and taxation of balance under India-Japan income tax

15/09/2011 China - Regulation of cross-border reinsurance business settled in RMB

15/09/2011 Barbados - Income tax treaty with Spain to enter into effect October 14, 2011

15/09/2011 New Zealand - Tax bill includes measures concerning treatment of shares under profit distribution plan, and deductibilit

15/09/2011 India - Mere canvassing of cruise packages business by agent in India does not establish tax liability for non-resident

15/09/2011 Canada - Corporate partnerships to lose tax deferral

13/09/2011 South Africa - Allowances relating to leasehold improvements

13/09/2011 South Africa - Overhaul of R&D allowances

13/09/2011 South Africa - Simplified "learnership" tax incentives to support job creation

13/09/2011 United States - IRS continues to expand list of counties eligible for tax relief for taxpayers affected by Hurricane Ire

13/09/2011 South Africa - Industrial Development Zones get additional tax incentive for manufacturing projects

12/09/2011 United Kingdom - Governments Autumn Statement scheduled for late November; new tribunal decision on loan relationship de

12/09/2011 Conditions for Dutch 30 percent ruling set to change

09/09/2011 France - Parliament approves legislation to reduce public debt; includes provisions affecting corporate NOLs, and taxati

09/09/2011 The Netherlands - Withholding tax refunded to third-party claimant, following a claim made pursuant to Fokus Bank / Denk

09/09/2011 United Kingdom - Governments Autumn Statement scheduled for late November; determining when there is a loan relationship

08/09/2011 Argentina - Tax provisions to promote software industry are extended through 2019

08/09/2011 Brazil - Tax benefits for aircraft leasing contracts are extended through 2016; withholding tax to be included in CIDE c

08/09/2011 Canada - Tax requirements of U.S. corporation and U.S. resident employees with regards to services provided to Canadian

07/09/2011 United States - JCT report on current law and issues in U.S. taxation of cross-border income

07/09/2011 Germany - Rules limiting the deductibility of interest payments, real estate transfer taxes, turnaround exemption clause

07/09/2011 Canada - Finance opens consultations on future of employee profit sharing plans EPSPs

07/09/2011 Switzerland - FATCA implications for the Swiss insurance industry

07/09/2011 Canada - Tax Court of Canada finds hybrid capital / inventory tax treatment for assets

07/09/2011 United Kingdom - Upper Tribunal decision finds Delaware LLC to be opaque for UK tax purposes

07/09/2011 Costa Rica - New measures on assessments of interest for late payments of income tax

01/09/2011 Poland - Opportunity for refund of tax on civil law transactions levied on shareholder loans during 2007 and 2008

August 2011

26/08/2011 Singapore - Guidance on foreign tax credit pooling system, and on concession for deduction of pre-commencement expenses

16/08/2011 Czech Republic Double Taxation Treaty Update

July 2011

28/07/2011 UK: Updates on PAYE, Disguised Remuneration

27/07/2011 US: IRS Announces Discontinuance of High-Low Method for Substantiating Travel Expenses

21/07/2011 Spanish Tax Developments

18/07/2011 Gibraltars New Budget Announced with Tax Cuts

05/07/2011 Canada: Annual Caps Are Introduced for Skilled Worker and Investor Permanent Residence Programs

04/07/2011 Ireland: Tax Treatment of Civil Partners

02/07/2011 U.S. IRS Increases Standard Mileage Rates Effective July 1, 2011

June 2011

10/06/2011 The Netherlands and Courts Decision on 30% Ruling

06/06/2011 US: IRS Modifies Deadlines for Disaster-Area Taxpayers

06/06/2011 South Africa Tax Developments

May 2011

25/05/2011 France and New Exit Tax in Amended Finance Law

11/05/2011 Belgium: Shifts in Applying Expatriate Taxation

11/05/2011 Wage taxes rise worldwide: Netherlands, Spain and Iceland amongst hardest hit

April 2011

21/04/2011 U.S. Repeals Expanded Form 1099 Reporting

18/04/2011 Japans Tax Treatment of Earthquake-Related Donations

13/04/2011 UK and Court Case on Tax Residence

12/04/2011 Ireland: Further Clarifies Taxation of Share-Based Remuneration

10/04/2011 Spain: Re-establishes Rules on Applying Reduction on Stock Option Income

09/04/2011 UK and New Program for Withholding Changes

March 2011

25/03/2011 U.K. Budget Speech Delivered Changes in Store for Taxing Individuals

15/03/2011 FAQ's on the Dutch 30 percent ruling

07/03/2011 Tax saving possibilities for employees in Germany

February 2011

26/02/2011 US: April 18 Filing Deadline

24/02/2011 US: FY2012 Budget Released

19/02/2011 Hungary: New Tax Amnesty Rules

18/02/2011 Finland: 2011 Social Security, Personal Income Tax Rates

10/02/2011 Italy and 10-Percent Tax for Financial Sector Employees

January 2011

31/01/2011 Portugals State Budget Law for 2011

26/01/2011 Japan and Tax Reform Proposals for Individuals Reviewed

22/01/2011 France: Amended Finance Law 2010 Measures

22/01/2011 Maltese Finance Minister Delivers Budget 2011 Speech

22/01/2011 Frances Social Security Bill Alters Treatment of Severance

December 2010

22/12/2010 Russia and Innovation Center Tax Concessions

22/12/2010 Puerto Rico and Tax Reform

22/12/2010 UK Government Publishes Draft 2011 Finance Bill Clauses

22/12/2010 Russia Changes to Tax Code Impact Personal Taxation

01/12/2010 Japan, Hong Kong Sign First Tax Treaty

November 2010

29/11/2010 Denmark Plans Changes to Expatriate Tax Regime

22/11/2010 Greenland and New Flat-Rate Tax Regime

22/11/2010 Vietnam Tax Developments

16/11/2010 Argentina IES Developments: Residence, Tax, Social Security

October 2010

27/10/2010 MESA Tax Report

24/10/2010 Switzerland Plans for Lump-Sum Tax Regime

22/10/2010 Portuguese Tax Developments

22/10/2010 UK: Issues More Details on Pension Tax Changes

21/10/2010 South Africa and Taxpayer Audits, Voluntary Compliance

14/10/2010 2010 Corporate and Indirect Tax Survey

09/10/2010 UK-Hong Kong Taxation Agreement

03/10/2010 OECD Attempts to Facilitate Cross-Country Audits of Globally Active High Net Worth Persons

03/10/2010 Spains Regions Set to Tax High Earners More Heavily

03/10/2010 Indias Direct Taxes Code Bill, 2010 and Changes for Taxation of Individuals

September 2010

24/09/2010 US: IRS Issues Guidance on HIRE Act Reporting Obligations

15/09/2010 UK Taxpayers to Get Tax Calculations from HMRC

15/09/2010 Germany and Taxability of Tax Return Prep Fees

09/09/2010 Singapore: Tax Issues

06/09/2010 U.S. and Analysis of Tax Rates About to Expire

August 2010

30/08/2010 Luxembourg and New Tax Measures Planned

27/08/2010 Indonesia Tax Authorities Renew Compliance Efforts

26/08/2010 Argentina Issues Guidance on Withholdings of Individual Income Tax

14/08/2010 Analysis of New Tax Treaty Between Germany and U.K

04/08/2010 Austria: Wage Tax Changes

July 2010

19/07/2010 Romania: Changes to Fiscal Code

16/07/2010 Croatia: Tax Developments

14/07/2010 Australian Tax Authority to Target Mobile Individuals

05/07/2010 France and Changes to Tax System

June 2010

30/06/2010 Expert tax tips for UK expats

May 2010

03/05/2010 The Dutch 30 percent ruling explained

February 2010

12/02/2010 Expanding your horizons

12/02/2010 KPMG's Corporate and Indirect Tax Rate Survey 2009

12/02/2010 Thinking beyond borders management of extended business travelers

October 2009

28/10/2009 Why Americans shouldn't own shares in a non-US incorporated mutual fund

May 2009

13/05/2009 Surveying multinational tax policies

March 2009

30/03/2009 Trends in global tax policies for expats

October 2006

11/10/2006 Germany's new 'rich man's tax'

September 2006

13/09/2006 How the 'simplified' French tax system affects expats

August 2006

01/08/2006 How companies are responding to the US tax law for expats

July 2006

26/07/2006 The new US tax rules for expats: what you need to know

12/07/2006 Belgian residents lose automatic exemption on foreign-earned income

June 2006

28/06/2006 New German tax regulations help expat spouses go to work

April 2006

19/04/2006 UK pensions tax simplification for assignees

March 2006

14/03/2006 What Belgium's Generation Pact means for HR

February 2006

21/02/2006 France takes hard line on implementing equal pay legislation

15/02/2006 New tax ruling on net salary agreements for expats in Germany

07/02/2006 Update: The Dutch 30 percent allowance ruling

January 2006

18/01/2006 2006 checklist for Dutch employers with international employees

December 2005

08/12/2005 Tax compliance and expat programmes: have you had your wake-up call?

October 2005

12/10/2005 German tax exemption rules on foreign source employment income clarified

September 2005

13/09/2005 New decree on the Dutch 30 percent ruling

August 2005

30/08/2005 Expats in France to benefit from new tax option

July 2005

20/07/2005 How the EC savings directive affects your expats in Belgium

June 2005

30/06/2005 Freeing up the European work-permit system

22/06/2005 Keeping honest taxpayers honest (DE)

21/06/2005 Tax developments in Luxembourg, 2005

May 2005

03/05/2005 New era for employee share plans in France

March 2005

30/03/2005 The challenge of private income and equity incentives

09/03/2005 New rules for child allowance/ tax credit in Germany

January 2005

13/01/2005 New tax regulations for stock options in the Netherlands

December 2004

16/12/2004 International assignment policy: a French exception

08/12/2004 Who pays the tax bill in Belgium at assignment end?

September 2004

17/09/2004 Severance pay and cross-border employment

15/09/2004 Will expats in Belgium be taxed on options?

July 2004

27/07/2004 Freedom to spend

27/07/2004 Hoarding up holidays

27/07/2004 Is offshore investment an option?

27/07/2004 German social security for expatriates

27/07/2004 Personal finance help for your expats

26/07/2004 Reducing personal income tax for expats working in Spain

26/07/2004 Consequences of Belgian lease car case for the Netherlands

26/07/2004 Taxation of tradable stock options in Germany

26/07/2004 Selling a lease car — a taxable benefit?

26/07/2004 'Deemed location of employment' explained

26/07/2004 Severance payment taxation 2004

26/07/2004 Tax change for headquarters in France

26/07/2004 Tax plan 2004 for the Netherlands: Are you ready?

26/07/2004 Local economy in crisis — now what?

26/07/2004 The basics of tax equalisation

26/07/2004 Global equity compensation in France

26/07/2004 Mortgage deductions on Dutch property at risk

26/07/2004 Dutch wage tax clamp down to focus on 30 pc ruling

26/07/2004 Frontier worker rule abolished in Belgium and Germany's double tax convention

26/07/2004 European Commission takes a firm stand against exit tax

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