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Tatiana Chekulaeva

Fiona McClafferty

Jurisdictions with nil, low, favourable and benefitted tax rules have played an important role in shaping today’s globalised environment, providing efficient structures and even permitting abusive and shamed transactions. To face this scenario, countries have imposed burdensome taxation for transactions involving tax havens, among other initiatives.

Egypt has published the VAT Act, replacing the general sales tax (GST) with a VAT regime. Among a host of new rules, the law introduces new compliance provisions for non-residents that provide goods and services to Egyptian businesses or individuals.

Godoy & Hoyos Abogados

PwC Singapore

Dajana Topic The Council of Ministers of Bosnia and Herzegovina have adopted the rulebook on the application of the Law on Preventing Money Laundering and Terrorist Financing (the Law), which entered into force on May 29 2015.

Dentons

Matthew Cridland One of the major items of recent Australian tax news has been the increasing efforts of the Australian Taxation Office (ATO) to investigate taxpayers named in the Panama Papers. Other developments have included a recent decision by the Administrative Appeal Tribunal (AAT) regarding input tax credit (GST credit) entitlements for GST incurred on retirement village development costs. A tax Bill has also been introduced by the recently re-elected government, led by Prime Minister Malcolm Turnbull, which will implement the new Germany/Australia double tax treaty once enacted. The ATO has also published its 2016-17 corporate tax plan. Meanwhile, the Board of Tax is continuing to focus on companies signing up to the Tax Transparency Code.

Andrés Edelstein Ignacio Rodríguez The Argentine government has launched and updated promotional tax measures for the energy sector that intends to encourage the use of renewable energy sources for the production of electricity.