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The Chinese State Administration of Taxation (SAT) has introduced two important new circulars to clarify the application of relief under China's double tax agreements (DTAs).

The rise of robotics promises to turn the world of work upside down and corporate tax may have to be raised to make up for the shortfall. This could force the ‘race to the bottom’ into reverse.

The amnesty could be a response to US tax reform Russia has announced the launch of a capital amnesty and a tax-free wind up to allow businesses to declare assets. President Vladimir Putin has signed off on the plan just as international sanctions are tightening and the country is awaiting the common reporting standard (CRS) being implemented later this year.

The Philippines is implementing a five-step tax cut package The Philippines is set to implement corporate tax cuts in its drive to become a leading tech hub in Southeast Asia. The Philippine government hopes its bid to overhaul the tax regime will attract more businesses in the long term.

The hung parliament could hinder the EU’s bid to settle the debt crisis Tax incentives, including R&D investment perks, are at risk following a massive shift in power in Italy's general election, which took place on March 4.

Important changes affecting a wide range of companies in Serbia have been introduced via amendments to the provision related to the application of withholding tax. Article 40, paragraph 1, item 5 of the Law on Corporate Profit Tax regulates the taxation of services provided by foreign entities by subjecting them to withholding tax. It will apply as of April 1 2018.

A recent court ruling in Mexico has enabled the tax authorities to dive deeper into taxpayer affairs to determine whether transactions have real substance. Carlos Ramírez & Víctor Masón of Deloitte Mexico explain why taxpayers should take note of this judgment.

This year has been so busy thus far that it came as a surprise to me, when putting together this issue of International Tax Review, to realise that it was almost April, and that we're nearly a third of the way through the year.

The nominations for the 2018 ITR Asia Tax Awards have been announced.

Equity International and Goldman Sachs Group are investing more than $300 million in Argentine real estate, following President Mauricio Macri's overhaul of the country's tax and economic strategy.