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China's first ever tax case opens the way for an increasing body of court case guidance and makes court appeals of tax cases an increasingly relevant option for taxpayer disputes.

Mauri Bórnia

By Tony Gorgas, KPMG’s Asia-Pacific regional leader for Global Transfer Pricing Services.

Raoul Stocker Jonathan Belet On November 23 2016, the Federal Council adopted the Federal Act on the International Automatic Exchange of Country-by-Country Reports of Multinationals (the Act) that aims to implement the country-by-country reporting (CbCR) standard in Switzerland as recommended by the OECD as part of the BEPS project. The Council of States passed the Act on March 16 2017 and the National Council will discuss the draft legislation in June 2017. If the Parliament (i.e. the Council of States and the National Council) approve the proposal and a referendum is not held, the Act should enter into force at the end of 2017.

India’s long-awaited goods and services tax (GST) regime will apply from midnight on July 1, but after the clock strikes 12 will the landmark change triumph or become a taxpayer’s worst nightmare?

Patrick T F Schrievers Gert-Jan Hop The Netherlands government is promoting engagement in research and development (R&D) activities through a preferential corporate income tax regime and specific R&D tax incentives granted to employers with regards to salaries paid to employees who carry out qualifying R&D activities and related capital expenditures. There are a number of extensions to the new innovation box legislation, which applies from January 1 2017, but has retroactive effect from July 1 2016.

Afonso Arnaldo

After the UK Office of Tax Simplification (OTS) released its first ever annual report last week, Salman Shaheen spoke to its new tax director, Paul Morton, about the impact it has made and where it will be going under his leadership.

In recent years both Mauritius and Singapore, and to a limited extent also Cyprus, were the leading jurisdictions for hosting investments into India, but the Netherlands is becoming a good alternative option.

Baker McKenzie has announced the appointment of 12 partners to the firm’s global tax group.