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UAE Introduces CbC Reporting, Economic Substance Rules

by Lorys Charalambous, Tax-News.com, Cyprus

Tuesday, July 16, 2019

The UAE has recently passed legislation to introduce new country-by-country reporting requirements and new economic substance requirements. Read Full Story

 


Malaysia Explains New Cap On Interest Expense Deductions

by Mary Swire, Tax-News.com, Hong Kong

Tuesday, July 16, 2019

The Inland Revenue Board of Malaysia has released new guidance on restrictions to the deductibility of interest expenses. Read Full Story

 


Mauritius Overhauls Tax Regime In 2019-20 Budget

by Lorys Charalambous, Tax-News.com, Cyprus

Friday, June 21, 2019

Mauritius announced a multitude of changes to all areas of its tax regime in its 2019-2020 Budget, including international tax reforms; value-added tax changes; new corporate tax relief measures, including a new patent box regime; a regime for peer-to-peer lending; individual tax breaks; and a tax amnesty scheme. Read Full Story

 


EU Takes Action Against Spain Over Rules On Reporting Of Assets

by Ulrika Lomas, Tax-News.com, Brussels

Thursday, June 13, 2019

The European Commission is taking Spain to the Court of Justice over the imposition of "disproportionate" sanctions for failure to report assets held abroad. Read Full Story

 


Denmark To Remove Special Tax Rules For Banks

by Ulrika Lomas, Tax-News.com, Brussels

Friday, May 10, 2019

On May 2, 2019, the Danish Tax Ministry announced that banks' right to deduct hybrid core capital for tax purposes will be removed. Read Full Story

 


Switzerland Introduces New Tax Rule For Systemically Important Banks

by Ulrika Lomas, Tax-News.com, Brussels

Thursday, March 14, 2019

The Swiss Federal Council has announced that legislation setting the rules for a participation deduction for systemically important banks will enter into force retroactively, with effect from January 1. Read Full Story

 


Seychelles Brings Tax Perks Into Line With Int'l Standards

by Mary Swire, Tax-News.com, Hong Kong

Tuesday, February 5, 2019

The Seychelles says that the OECD has found the territory to have made sufficient reforms to comply with its BEPS Action 5 standard on harmful tax regimes. Read Full Story

 


UK Crown Dependencies Introducing Economic Substance Rules

by Jason Gorringe, Tax-News.com, London

Friday, December 28, 2018

Each of the Crown Dependencies – Jersey, Guernsey, and the Isle of Man – have tabled legislation that will introduce new substance requirements for tax-resident firms engaged in certain industries from January 1, 2019. Read Full Story

 


Switzerland Notes Upcoming Tax Changes

by Ulrika Lomas, Tax-News.com, Brussels

Friday, November 2, 2018

The Swiss Federal Tax Administration has published a list of changes to the tax system that will take effect over the period 2019-2021. Read Full Story

 


IoM Consults On Proposal To Distribute Dormant Bank Account Funds

by Amanda Banks, Tax-News.com, London

Thursday, September 13, 2018

The Isle of Man Government has launched a community consultation on the Dormant Assets Bill 2018, which proposes to distribute money held in dormant bank accounts to good causes. Read Full Story

 

 

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