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International Tax »

Scottish Parliament Agrees New Income Tax Settings

Scottish lawmakers have approved plans for the structure of the nation's new individual income tax regime, following the tax devolution agreement with the UK. Continue Reading »

International Law »

EU Reaches Agreement On Tackling Hybrid Mismatches

On February 21, 2017, the European Council reached a compromise on a new Directive aimed at closing down hybrid mismatches between EU tax systems and those of non-EU countries. Continue Reading »


Politics & Economics »

British Columbia Reforms PST, Corporate Tax Rates

British Columbia is to phase out the provincial sales tax on electricity and reduce the small business tax rate. Continue Reading »

Offshore »

BCA Opposes Changes To Aus Petroleum Resource Rent Tax

In its submission to the Petroleum Resource Rent Tax review, the Business Council of Australia has said that the Government should not pursue changes to the regime unless there are clear benefits from doing so. Continue Reading »


Business »

Singapore's 2017 Budget Includes International Tax Changes

Singapore's Finance Minister, Heng Swee Keat, has presented the country's latest budget, which includes proposals for a new safe harbor rule and a preferential intellectual property tax regime. Continue Reading »

E-Commerce »

Canada Urged To 'Modernize' Internet Advertising Tax Rules

A new report by advocacy group Friends of Canadian Broadcasting calls on the Government to close a loophole it says allows the tax deductibility of advertising expenses for foreign internet-delivered media. Continue Reading »


Aviation »

US Bill To Give Aircraft Management Services Tax Break

Companion bills to provide an exemption from the excise tax on air transportation for payments by aircraft owners for aircraft management services have been reintroduced into the US Senate and House of Representatives. Continue Reading »

Marine »

South Africa Consults On Diesel Fuel Tax Refund Overhaul

The South African National Treasury has issued a discussion paper on a new diesel tax refund system, reviewing its administration and addressing anomalies related to its qualifying activities and beneficiaries. Continue Reading »

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