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International Tax »

US Treasury Presents Its Anti-Inversion Proposals

On September 22, Treasury Secretary Jack Lew presented non-legislative measures put forward by the Obama Administration to deter US multinationals from using corporate inversions to move their tax residence abroad. Continue Reading »

International Law »

40-Hour Rule Proposed For ObamaCare Reforms

The United States Internal Revenue Service has issued a proposed notice regulating how to calculate compliance with the "30-hour rule" in the Affordable Care Act's employer mandate, at about the same time as the House of Representatives was passing its Jobs for America Act, which would relax the new requirements to include only employees working at least 40-hour weeks. Continue Reading »

Politics & Economics »

ECB Official Calls For German Fiscal Stimulus Measures

A top European Central Bank official and Germany's Deputy Labor Minister have called on the German Government to cut taxes on labor. Continue Reading »

Offshore »

UK Chartered Accountants Welcome BEPS Progress

The Chartered Institute of Taxation's Tax Policy Director has said the "first wave of reports [from the Organization for Economic Cooperation and Development on base erosion and profit shifting] is a significant step forward in the process of modernizing the international tax system, but the test will be getting international agreement for, and implementation of a set of rule changes, where there are a range of different perspectives and interests." Continue Reading »

Business »

Singapore Consults On FATCA Regulations

The Ministry of Finance, Monetary Authority of Singapore and the Inland Revenue Authority of Singapore have proposed regulations, and issued a draft e-Tax Guide, to help financial institutions in Singapore comply with the United States Foreign Account Tax Compliance Act. Continue Reading »

E-Commerce »

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 »

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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