• World Wide Tax News - Issue 42

World Wide Tax News - Issue 42

13 December 2016

This newsletter summarises recent tax developments of international interest across the world. In this issue:

  • UNITED KINGDOM: Brexit - The tax implications
  • AUSTRALIA: New Managed Investment Trust regime / Marketing hubs and offshore holding companies under the spotlight
  • INDIA: Relaxation from higher withholding for non-residents in absence of PAN / General Anti Avoidance Rules (GAAR) / Indirect transfer rules
  • INDONESIA: Tax Amnesty Bill - What is it and does it matter?
  • IRELAND: Proposed changes to securitisation regime / EU Commission ruling on Apple / Detailed guidance on Knowledge Development Box published
  • ITALY: Advance rulings for new investments in Italy
  • POLAND: Standard Audit File
  • ARGENTINA: Fiscal disclosure regime
  • CHILE: BEPS implementation in Chile
  • EGYPT: Tax dispute resolution law introduced
  • PUERTO RICO: The Oversight, Management, and Economic Stability Act
  • UNITED STATES: Partnership taxation: significant changes to disguised sale rules