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International Tax »

Short-term Extension For US Internet Tax Moratorium

The United States House of Representatives and the Senate have agreed a short-term extension to the Internet Tax Freedom Act until December 11, 2014. Continue Reading »

International Law »

US Senate Considers 'Outdated' Energy Tax Code

At a hearing on September 17, United States Senate Finance Committee Chairman Ron Wyden suggested that, in any tax reform, technology-neutral energy tax policies should take the costs and benefits of different energy sources into account, but much of the discussion pitted the incentives given to fossil fuels against those for renewable energy. Continue Reading »


Politics & Economics »

EU Member States To Shift Focus To Labor Tax Reforms

European Union policymakers have called for a renewed focus on cutting the tax burden on labor to support economic recovery. Continue Reading »

Offshore »

Tax A Top Threat To Irish Growth, Says Survey

84 percent of Irish private and family businesses see an increasing tax burden as the greatest economic and policy threat to business growth, according to a new survey. Continue Reading »


Business »

Ukraine To Offer Tax Relief To Boost Compliance

Ukraine intends to cut the number of taxes and fees payable by businesses from 22 to 9, as part of changes to the tax regime announced by the head of the tax authority to foster an improved working relationship with taxpayers. Continue Reading »

E-Commerce »

The OECD's Digital Tax Proposals Explained

The Organization for Economic Cooperation and Development (OECD) on September 16, 2014, released its long-awaited report on the tax challenges of the digital economy. Of the seven base erosion and profit shifting (BEPS) 'deliverables' released so far, this report is unique in that it deals squarely with both direct and indirect tax matters. It aims to provide a foundation for the development of several other Actions, forming a fundamental element of the OECD's Action Plan. Continue Reading »


Aviation »

Taiwanese Special Scheme For Foreign Firms Time Limited

The Ministry of Finance has reminded foreign companies engaged in certain industries in Taiwan that there is a time limit on the availability of the percentage expenses deduction allowed under Article 25 of the country's Income Tax Act. Continue Reading »

Marine »

Fiscal Incentives Part Of China's Shipping Modernization

The State Council has issued new guidelines for the development of China's shipping industry in the next five years, that will include the introduction of tax incentives. Continue Reading »

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