World Tax Advisor - September 14, 2012
In this issue:
- Featured Articles
- Choosing a gateway into Africa: Comparison of South Africa’s headquarter company regime with the Mauritius Global Business License Category 1 Company regime
- Indian AAR re-ignites controversy over applicability of Minimum Alternate Tax to foreign investors
- European Union
- ECJ holds Luxembourg’s recapture of net worth tax relief contrary to EU law
- Review committee issues report on GAAR
- Update on PE Discussion Draft
- Reporting obligations to be eased as from 2013
- IRAS stepping up enforcement of tax clearance for noncitizen employees
- New tax benefits for IT companies
- In brief
- News in brief from India, Israel, Saint Lucia, Spain and Thailand.
- Global Tax Alerts
- Australia: Parliament passes Investment Manager Regime legislation
- Brazil: Government extends period to obtain federal tax incentives
- United States: IRS guidance addresses “legging out” of “qualified hedging transactions” under §988(d)
See attached file for details.
Visit the World Tax Advisor archive for issues from the past year.