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International Tax »

Eliminating US Death Tax Would Stimulate Growth

The Heritage Foundation has confirmed the increased jobs and growth that would arise by cancelling the United States estate tax, more commonly known as the "death tax." Continue Reading »

International Law »

Macau Commits To New OECD Tax Info Standard

As a member of the Organization for Economic Co-operation and Development Global Forum on Transparency and Exchange of Information for Tax Purposes, Macau has expressed its support for the global new standard on the automatic exchange of information, which has the purpose of enhancing tax transparency and combating cross-border tax evasion. Continue Reading »


Politics & Economics »

Spain Presents 2015 Budget

Spain's 2015 Budget, presented by Budget Minister Cristobal Montoro on September 30, 2014, contains a number of measures aimed at stimulating economic growth, including cuts to the corporate and personal income tax rates. Continue Reading »

Offshore »

Senior Officials Discuss BEPS Solutions For Developing Countries

Almost 300 senior tax officials from more than 100 countries and international organizations met in Paris on September 25-26, 2014, at the 19th Annual Global Forum on Tax Treaties to discuss solutions to unintended double non-taxation caused by base erosion and profit shifting. Continue Reading »


Business »

China Expands Scope Of VAT, Business Tax Exemption

The Chinese State Administration of Taxation on September 29, 2014, announced the release of Circular No. 71 (Cai Shui [2014] No. 71) providing for a temporary exemption for small businesses from business tax and value-added tax from October 1, 2014, to December 31, 2015. 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 »

Canada, South Korea Sign Landmark Free Trade Deal

Nine years after negotiations began, Canada and South Korea have signed a free trade agreement that will eliminate duties on nearly all tariff lines. Continue Reading »

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