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IRS Proposes Extra Controlled Foreign Company Rules

by Mike Godfrey, Tax-News.com, Washington

Wednesday, June 5, 2019

The United States Internal Revenue Service has proposed rules regarding the attribution of ownership of stock or other interests for purposes of determining whether a person is a related person with respect to a controlled foreign corporation (CFC) under section 954(d)(3). Read Full Story

 


Australia Explains Tax Disclosure Obligation On Largest Firms

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

Tuesday, February 12, 2019

The Australian Taxation Office has issued an e-brief on how companies can assess if they are required to submit a reportable tax position schedule. Read Full Story

 


Belgium Enacts Corporate Tax Reform

by Ulrika Lomas, Tax-News.com, Brussels

Wednesday, January 3, 2018

The Belgian Government has published the new corporate income tax reform law, which, among other measures, provides for a corporate tax cut, in the Official Gazette following parliament's approval of the legislation last month. Read Full Story

 


India Clarifies PoEM Rules For Regional Headquarters

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

Thursday, October 26, 2017

India's Central Board of Direct Taxes (CBDT) on October 23 further clarified the Place of Effective Management (PoEM) rules. Read Full Story

 


Provisions Added To Irish Finance Bill 2017

by Jason Gorringe, Tax-News.com, London

Wednesday, October 25, 2017

A number of provisions have been added to Ireland's Finance Bill 2017 and further tax policies announced, having not been announced on Budget day. Read Full Story

 


Dutch Tax Changes Confirmed In Coalition Agreement

by Ulrika Lomas, Tax-News.com, Brussels

Thursday, October 12, 2017

A number of proposed tax changes intended to boost Dutch competitiveness and combat tax avoidance have been included in the official agreement between the four parties forming the next Government of the Netherlands. Read Full Story

 


Dutch 2018 Tax Plan Presented To Parliament

by Ulrika Lomas, Tax-News.com, Brussels

Tuesday, September 26, 2017

Proposals designed to align the dividend tax treatment of holding cooperatives with that of private companies and public companies have been included in the Dutch Government's Tax Plan 2018, recently presented to the lower house of parliament alongside the 2018 Budget. Read Full Story

 


Netherlands Consults On Dividend Tax Changes

by Ulrika Lomas, Tax-News.com, Brussels

Wednesday, May 31, 2017

The Dutch Finance Ministry has opened an internet consultation on proposed changes to the Dutch dividend tax regime, which would expand the withholding tax exemption on distributions to shareholders in tax treaty countries. Read Full Story

 


German State Receives 'MaltaLeaks' Data

by Ulrika Lomas, Tax-News.com, Brussels

Friday, May 12, 2017

The German state of North Rhine-Westphalia has obtained information, which it claims shows how thousands of owners of companies registered in Malta are avoiding German taxes "in a big way." Read Full Story

 


EU: Switzerland Should Move Quickly On Tax Reform

by Ulrika Lomas, Tax-News.com, Brussels

Wednesday, March 1, 2017

The European Council has urged Switzerland to take swift action to reform its corporate tax system in the wake of last month's referendum result. Read Full Story

 

 

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