World Tax Advisor - January 11, 2013
In this issue:
- Featured Articles
- Hong Kong court disallows deduction for manufacturing assets used in China
- Tax burden on financial institutions increased
- New Companies Act passed
- 2013 tax measures for companies
- Clarifications issued on new tax rules and beneficial tax regimes extended
- United States
- “Fiscal cliff” agreement becomes law
- Tax and legal changes affecting enterprises in 2013
- 2013 rate changes
- In brief
- News in brief from China, European Union, Portugal and Vietnam.
- Global Tax Alerts
- Australia: Government update on status of Investment Manager Regime
- Brazil: Brazil Amends Transfer Pricing Rules on Financial Transactions
- Denmark: Parliament passes dividend anti-avoidance rules and exemption for capital gains on portfolio shares
- France: FTA comments on anti-abuse provisions relating to acquisition of participating shares
See attached file for details.
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