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Deloitte Haskins & Sells LLP

Taxpayers will be subject to an Attributed Income System or a Partially Integrated System from 2017 and onwards, changing the way corporate income tax is paid in Chile.

Canada's Department of Finance has published proposals that would implement anti-avoidance measures when borrowers enter into "debt-parking" transactions that may result in a foreign exchange gain when the foreign currency is exchanged into Canadian dollars for tax reporting purposes.

Deloitte Sweden

Deloitte Netherlands

SR Dinodia & Co, Chartered Accountants

South Africa’s National Treasury has revised its earlier proposals concerning interest-free loans to trusts and restricted equity shares (for employee share schemes), and amended provisions for several tax incentives.

The Brazilian tax authorities have released a public consultation (PC 008/2016), regulating the application of mutual agreement procedures (MAPs) in the context of the agreements for the avoidance of double taxation (DTAs) signed by Brazil.

As businesses look to the presidential candidates for an indication of how tax policy may evolve under their leadership, many companies were left disappointed after the first Presidential debate provided limited detailed discussions.

A scheme of obtaining advance rulings has been in place in India since the early 1990s to help taxpayers better plan their affairs and to help prevent long and expensive litigation. Although this is a useful tool, there have been practical challenges and delays in obtaining advance rulings over the last few years. As a result, rulings which are required to be issued within six months are taking more than four years.