World Tax Advisor - December 14, 2012 |
In this issue:
- Featured Articles
- Ireland tax authorities outline transfer pricing review program
- Update on Mexican tax developments - Austria
- Update on requirement for expert opinion in connection with R&D credit - Australia
- Government comments on long-term sustainable tax base - Belgium
- Corporate tax measures in 2013 budget - Costa Rica
- Unilateral relief for double taxation abolished - Dominican Republic
- Tax reform passed - Estonia
- New tax treaty signed with Cyprus - Iceland
- Tax proposals announced for 2013 - Italy
- Incentives introduced for innovative start-up companies - Malta
- 2013 budget bill announced - Russia
- Tax treaty network expands in 2013 - Taiwan
- The new tax treaty between Taiwan and Germany applies to income derived on or after 1 January 2013. - In brief
- News in brief from China, the EU and France. - Tax treaty round up
- Tax treaty developments in Argentina, Austria, Czech Republic, Estonia, Germany, India, Ireland, Japan, Latvia, Lithuania, Mauritius, Mexico, New Zealand, Nigeria, Poland, Russia, South Africa, Switzerland, Taiwan, Ukraine and the United Kingdom. - Global Tax Alerts
- Australia: Draft changes to GAAR legislation released
- Brazil: More changes to IOF on “short-term” external loan transactions
- Ireland: 2013 budget announced
- United Kingdom: Autumn statement contains measures to encourage growth
See attached file for details.
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World Tax Advisor - December 14, 2012
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