Search results for

Sandra Benedetto Martin Cruzat As a member of the OECD, Chile signed the Convention on Mutual Administrative Assistance in Tax Matters (the Convention) in October 2013, which was approved by the Chilean Congress in November 2015 and promulgated in November 2016. Along with the Convention's promulgation, the government will soon release local legislation on the automatic exchange of financial accounts information (the Regulation). This Regulation will likely follow the OECD's model on the common reporting standard (CRS) and due diligence for financial account information.

Zoe Kokoni The Cyprus House of Representatives approve legislative proposals for a revised intellectual property (IP) box regime on October 14 2016.

Ivan Petrovic According to the amendments to the Law on Corporate Income Tax Law, which will be applicable as of January 1 2017, taxpayers will be obliged to submit their annual tax declaration and tax returns electronically through the tax administration portal.

This year’s Autumn Statement marks Philip Hammond’s first fiscal statement as the UK’s Chancellor of the Exchequer

The Platform encourages the cooperation between international organisations on tax issues

Hamish Journeaux The New Zealand Inland Revenue has released a document setting out its compliance focus in respect of multinational enterprises (MNEs).

Now in its sixth year, International Tax Review’s Global Tax 50 provides a rundown of the most influential individuals, organisations and geopolitical events in the tax world. Anjana Haines introduces this year's Global Tax 50 2016.

This month's double issue of the International Tax Review magazine offers a feast of articles that will keep readers entertained and informed over the Christmas period and into the new year.

Maik Heggmair and Tobias Faltlhauser of WTS summarise the new transfer pricing (TP) documentation rules to be implemented in Germany and provide an example of new TP risk assessment possibilities based on new country-by-country reporting (CbCR), which may become relevant for MNEs in the near future.

When it comes to Brexit, the answers to whether the UK’s departure from the EU is signed, sealed, and delivered are no, no and most definitely not – but that doesn’t mean that businesses are sitting back and waiting for direction. Tim Sarson, tax partner, and Sarah Beeraje, senior manager of international tax, of KPMG UK discuss how businesses have reacted to the UK’s vote to leave the EU.