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Shane Hogan

David Cuellar

Jim Fuller

Tim Stewart The New Zealand government has released two reports detailing its tax policy work regarding base erosion and profit shifting (BEPS) issues. The reports were prepared several months ago by Inland Revenue and Treasury officials to update government ministers on BEPS issues and were more recently released to the public. The OECD's work on BEPS issues has been well publicised. New Zealand has been actively involved in the OECD's BEPS work, and the New Zealand government has been considering whether changes to New Zealand's domestic laws may be necessary to address BEPS concerns in the country.

Tiago Cassiano Neves Portugal has approved (at year-end) a set of tax measures for 2015, which include the Budget Law, Personal Income Tax Code Reform, Green Taxes Reform and a Law amending the Corporate Income Tax Code. This note describes the most relevant corporate tax measures for 2015. For 2015 there will be a reduction of the standard corporate income tax (CIT) rate from 23% to 21%. The municipal and state surtaxes are maintained for FY15.

A ‘standstill clause’ in German law means that the principle of free movement of capital has not been infringed in the Wagner-Raith case, according to the opinion of the advocate general.

Benno Suter

"I found the President's tax proposals to be misguided. A $320 billion tax hike is the last thing we need. What we really need is to make our tax code simpler, flatter, and fairer, so we can create more jobs."

This year's Academy Awards will be held on February 22 and see an array of awards for the year's top directors, actors, films, songs and more. For those who aren't familiar with the Oscars, they are essentially a less well-known version of ITR's European and American Tax Awards. Sardonic platitudes aside, however, the equally well-known events do have one thing in common and yes, you guessed it: it's tax.

The Indian Government has decided not to appeal the Bombay High Court (HC) ruling which stated Vodafone was not liable to pay a 3,200 crore ($525 million) tax demand.