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Canada: Guidance relating to Canadian tax treaties and foreign limited partners

Although not legally binding, the Canada Revenue Agency (CRA) recently answered three questions about the entitlement of UK minority limited partners (Partners), under the Canada-UK income tax convention (Treaty), to a reduction of the Canadian 25% withholding rate on certain dividend and interest payments.

July 11 2017

Tax clauses in a share purchase agreement under Dutch law

Frank Buitenwerf and Roos Jongeneel of Taxand Netherlands explore the main considerations of the tax clauses in a share purchase agreement that are governed by Dutch law.

March 07 2017

Last minute preparations likely as GCC businesses stall on VAT

With less than six months until VAT begins to apply across the GCC’s member nations, the majority of businesses and industries operating in the region are delaying preparations as they await final laws, raising the risk of non-compliance and subsequent sanctions.

Natalie Leonidou, July 27 2017

The Netherlands and UK sit at the heart of the global tax haven industry

Researchers from the University of Amsterdam have uncovered the extent of the role highly developed countries play in squirreling money into tax havens. But what is in it for them, and what can be done to tackle such practices?

Salman Shaheen, July 27 2017

Acacia’s $190 billion Tanzania tax bill sends shockwaves through mining sector

In a situation that could not get much worse for Tanzania’s biggest mining company, Acacia Mining has been handed a tax bill for $190 billion in alleged unpaid taxes and penalties by the government – an amount larger than the combined tax payments of the top five global gold miners since 2000.

Anjana Haines, July 25 2017

Andersen Global expands into Greece and Cyprus

Andersen Global has established a new presence in Greece and Cyprus through a collaboration agreement with UnityFour and Pistiolis-Triantafyllos & Associates.

Ehi Ogona, July 31 2017

Inside M&A: Welcome to the Tax Transactional Survey 2017

International Tax Review’s flagship tax transactional feature looks at the global M&A market during 2016, explores the tax trends in major deals that may continue into 2017, and provides a breakdown of the leading firms in transactional advice across multiple jurisdictions.

February 28 2017

Planning it safe: Less risk and more substance

Tax planning is adapting to reflect a more transparent and technological world, bringing with it a change in attitudes and new challenges for taxpayers. The decisions made now should not be underestimated as they could have unexpected consequences later.

April 26 2017

Businesses relieved as US scraps border adjustment tax proposal

The US government has decided to set aside controversial proposals for a border adjustment tax (BAT) in order to push ahead with tax reform and get a bill through Congress by the end of the year, but is this the end of the BAT and how will the government fund the revenue gap?

Natalie Leonidou, August 01 2017

Belgium ‘compensates’ MNEs as it revises tax rules

Belgium is reinforcing the so-called ‘race to the bottom’ on corporate tax rates with its latest decision to lower the headline rate, but multinationals could face bigger problems as they lose beneficial tax deductions.

Natalie Leonidou, August 01 2017

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