Ernst & Young ITS Global Dispatch
By Ernst & Young
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Podcast Description
The Ernst & Young ITS Global Dispatch brings you the latest developments in international tax news.
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1 |
ITS Global Dispatch, April 2012 | Canadian Budget 2012 includes international tax proposals -- New Argentine FX rules have tax consequences -- Brazil modifies transfer pricing rules -- Finland circulates draft interest expense restriction proposal -- Spain introduces changes to international tax framework -- Sweden proposes tightening interest limitation rules -- Delhi High Court rules on transfer pricing aspects of royalty payment to associated enterprise -- Japan's 2012 tax reform adopted -- Taiwan plans to resume capital gains tax on transfer or securities | 30 4 12 | Free | View In iTunes |
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2 |
ITS Global Dispatch, March 2012 | UK releases anticipated Budget 2012, corporate rate reductions -- Indian Union Budget 2012-13 addresses Vodafone, other major changes -- Australia to amend General Anti-avoidance Rule -- Australia releases revised draft legislation on proposed Investment Management Regime -- Hong Kong announces new group-recharge deduction position -- Japan's NTA releases transfer pricing guidance for examiners -- European Commission announces new consultation on double "non-taxation" -- Italy amends exit taxation; opportunity for MNCs -- Italy issues draft regulations on notional interest deduction regime -- Argentina adopts new "Early Declaration System for Services" -- Colombian Constitutional Court rules minimum ownership for indirect tax credits for taxes on earnings from foreign shares unconstitutional | 28 3 12 | Free | View In iTunes |
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3 |
ITS Global Dispatch, February 2012 | Tax Court of Canada issues landmark decision on "beneficial ownership" -- Argentina unilaterally terminates tax treaty with Switzerland -- Argentine tax authorities implement new "Early Import Declaration" mechanism -- Mexico reorganizes Certified Company Program; tax consequences for IMMEX companies -- Mexican tax refund opportunity for international airlines operating in Mexico --Belgium-Democratic Republic of Congo tax convention in force; Congo's first tax treaty -- Danish exposure draft includes important changes to company taxation -- Irish government publishes Finance Bill 2012 -- Indian tribunal rules on characterization of entities' activities for transfer pricing purposes -- Indonesian regulation affects MAP and APAs | 29 2 12 | Free | View In iTunes |
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4 |
ITS Global Dispatch, January 2012 | Indian Supreme Court rules in long-awaited Vodafone case -- New Japan-Netherlands tax treaty effective -- Japan-Swiss tax protocol effective -- Korea revises tax laws -- Irish Budget reaffirms 12.5% corporate tax rate -- Israel raises tax rates, other changes -- Italy enacts austerity measures, positive tax changes -- Italy clarifies unlimited carryforward; applies to losses from 2006 -- New tax regime applies for Portugal's Madeira International Business Center -- Spain increases tax rates for 2012 and 2013 -- Brazil adopts adjustment mechanism on transfer prices of export transactions | 31 1 12 | Free | View In iTunes |
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5 |
ITS Global Dispatch, November 2011 | New Switzerland-Netherlands tax treaty effective January 2012 -- Norwegian National Budget for 2012 contains major tax proposals -- Portuguese 2012 Budget Act proposals will impact cross-border transactions and foreign investment -- Angola proposes transfer pricing documentation rules -- New UK –South Africa tax protocol enters into force -- China announces new Shanghai VAT pilot to replace business tax -- Changes to Japan’s transfer pricing legislation effective -- Malaysia’s 2012 budget contains corporate tax incentives -- Colombia eliminates restrictions on foreign debt; intercompany loans now possible | 30 11 11 | Free | View In iTunes |
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6 |
ITS Global Dispatch, October 2011 | Australian Treasury releases draft legislation for extending Petroleum Resource Rent Tax -- Australia releases shipping industry tax reform package; zero rate for Australian ship operators -- Hong Kong Inland Revenue considers R&D must be carried on directly by taxpayer for deduction -- Hungary submits 2012 tax bill to Parliament -- Draft Russia-Luxembourg protocol details available -- Canadian panel issues final R&D recommendations -- Mexico's IETU tax credit for maquiladoras extended | 31 10 11 | Free | View In iTunes |
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7 |
ITS Global Dispatch, September 2011 | Dutch Finance Ministry releases FY 2012 budget proposals -- French National Assembly and Senate approve Second 2011 Amended Finance bill -- Israel excludes certain related party financing from transfer pricing rules -- China requiring foreign nationals to participate in social security system -- Indian transfer pricing cases address "associated enterprises" and cost contribution arrangements -- Taiwan defines amortizable "business rights" -- Brazil again amends Financial Transactions Tax (IOF) -- Colombia - Switzerland treaty to take effect | 30 9 11 | Free | View In iTunes |
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8 |
ITS Global Dispatch,July-August 2011 | Canadian MAP report reflects greater transfer pricing audit activity -- Mexican court issues first pro-taxpayer transfer pricing ruling -- New VAT rules for Mexican Maquiladoras -- France announces budget, tax measures to reduce deficit -- Italy issues guidance on outbound dividend withholding taxes -- Italy amends corporate income tax surcharge for energy industry -- Spanish Tax Court denies participation exemption benefits to Brazilian interest on net equity payments (JsCP) -- Spanish Decree contains temporary corporate tax, VAT measures -- Turkey announces first APA -- Turkey, Malta sign first-ever tax treaty -- Indian transfer pricing audits indicate increased focus -- Malaysia gathering information on transfer pricing -- Vietnam intensifies focus on transfer pricing | 31 8 11 | Free | View In iTunes |
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9 |
ITS Global Dispatch,June 2011 | Dual challenges to Dutch fiscal regime may be of importance to multinational groups -- Recent Indian transfer pricing rulings of note -- Japan enacts certain tax reform measures -- Thailand enacts tax incentives for international procurement centers -- Colombia introduces 1% self-withholding on exportation of hydrocarbons and mining products -- Dominican Republic issues transfer pricing regulations | 30 6 11 | Free | View In iTunes |
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10 |
ITS Global Dispatch,May 2011 | OECD proposes clarifications to term "beneficial owner" in Model Treaty -- Norwegian court puts commissionaire structures at risk -- Australian government issues 2011-12 federal budget -- China focusing on financial services transfer pricing -- Hong Kong court issues favorable offshore profit decision -- Japan releases circular on corporate tax treatment of damages from March disaster; procedures to finalize 2011 tax reform on hold -- Brazilian government issues thin capitalization guidance -- Tax Court of Canada renders important transfer pricing decision | 31 5 11 | Free | View In iTunes |
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11 |
ITS Global Dispatch, April 2011 | Dutch government publishes important tax policy paper -- Ireland-Singapore treaty moves forward -- Israeli tax exemption on Makams and government bonds to be abolished -- Draft Italian decree on "European attraction tax" released -- Luxembourg issues guidance on intra-group financing -- Norway presents White Paper on tax-free cross-border reorganizations -- Turkish Commercial Code published in Official Gazette -- Brazil removes Luxembourg holding companies from privileged tax regime list -- Brazil again increases tax on financial transactions -- EY learns details on PRC plans for transfer pricing adjustments | 30 4 11 | Free | View In iTunes |
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12 |
ITS Global Dispatch, March 2011 | European Commission releases proposed directive on common consolidated corporate tax base (CCCTB) -- Dutch government publishes Decree on attribution of profits to permanent establishments -- OECD scoping paper released on transfer pricing for intangible property -- Spain, Germany sign new tax treaty -- UK 2011 Budget released -- HK denies deduction for plant and machinery used under import processing arrangement -- India releases Union Budget for 2011-12 -- Japanese transfer pricing assessments rising, APA tracking increases -- Japan’s proposed 2011 tax reform addresses transfer pricing -- Singapore's 2011 Budget delivered -- Comprehensive Mexican tax reform bill submitted | 31 3 11 | Free | View In iTunes |
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13 |
ITS Global Dispatch, February 2011 | Ireland introduces new transfer pricing rules -- Finland releases final report on tax proposals -- New Belgium-Chile tax treaty and protocol effective -- France-Taiwan income tax arrangement in force -- EU Commission: Germany's insolvency restructuring exception in ownership change rules unlawful state aid -- New Hungary-Taiwan tax treaty in force -- Polish treaties with Finland and Norway in force; interest exemption unavailable -- OECD releases scoping paper on intangibles -- PRC imposes stricter enforcement of foreign representative offices -- Indonesia releases APA regulations -- Taiwan's first thin cap rules effective -- Mexico expands tax treaty network in Latin America | 28 2 11 | Free | View In iTunes |
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14 |
ITS Global Dispatch, January 2011 | Japan releases outline of 2011 tax reform -- China issues first report on APAs -- Austria releases transfer pricing guidelines -- French Parliament enacts Finance Bill for 2011, Amended Finance Bill for 2010 -- New Luxembourg regime for highly-skilled expats -- Spain amends rules to apply EU Parent Subsidiary Directive -- EU Commission requires Spain to abolish scheme favoring acquisitions in non-EU countries -- Egypt issues transfer pricing guidelines -- Israel approves new capital investment law -- Brazilian tax reductions to stimulate private lending for infrastructure -- Brazilian financial transactions tax reduced -- Mexico enacts important changes to IMMEX regime (maquiladoras) | 31 1 11 | Free | View In iTunes |
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15 |
ITS Global Dispatch, December 2010 | Italy releases guidance on transfer pricing documentation regime -- Belgium issues circular on reporting requirements for payments to tax havens -- German guidance on real estate transfer tax reorganization rules released -- Ireland's 2011 Budget confirms 12.5% corporate rate -- Spain enacts major changes to capital duty legislation -- Switzerland adopts capital contribution principle: urgent action recommended -- Australia releases tax determinations on private equity funds -- Australian government announces plans to prevent ATO from assessing foreign managed funds -- Hong Kong signs treaties with Japan and France -- US-Malta treaty in force -- US, Canadian arbitration guidance released | 31 12 10 | Free | View In iTunes |
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16 |
ITS Global Dispatch, November 2010 | Austrian tax proposals contain significant international tax changes -- Proposed French Finance bill 2011 may expand scope of thin capitalization rules — Irish government confirms 12.5% corporate tax rate — Portugal's Draft Budget law 2011 tightens withholding exemption, dom-0500ic participation exemption — ECJ rules Spanish real -0500ate transfer tax compatible with EU Capital Duty Directive — Switzerland signs new tax protocol with Germany — Switzerland, Canada sign protocol with withholding reductions — More on India's Vodafone case — Colombian tax reform bill to eliminate super deduction for inv-0500ments in fixed assets — Malaysia 2011 budget announced — Panama and Netherlands sign tax treaty — US, New Zealand tax protocol enters into force | 29 11 10 | Free | View In iTunes |
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17 |
ITS Global Dispatch, October 2010 | Hungary proposes flat 10% corporate tax rate — Israeli draft budget 2011-12 would revamp tax incentives regime in 2011 — Italian guidance released on new CFC rules, black-list dividends — New Italian instructions for transfer pricing documentation requirements — Liechtenstein approves major tax reform — Russian officials confirm new transfer pricing rules to be signed into law this year — Update on Turkey's withholding tax changes — Brazil twice increases Tax on Financial Transactions for foreign inv-0500ments in fixed income — Mexican budget leaves tax rates unchanged — Indian discussion paper looks at foreign inv-0500ment through LLPs — Recent transfer pricing developments in Vietnam | 29 10 10 | Free | View In iTunes |
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18 |
ITS Global Dispatch, September 2010 | Indian court rules in Vodaphone cross-border M&A case — Indonesia issues new treaty rules — Japan-Netherlands sign new treaty — Singapore adopts lower withholding for routine support services — Update on Taiwan's preferential withholding rate — OECD addresses transfer pricing implications of business r-0500ructuring — New Swiss guidelines on internal treaty-abuse rules — South Africa enacts controversial transfer pricing rules — Chile temporarily increases corporate tax rate | 30 9 10 | Free | View In iTunes |
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19 |
ITS Global Dispatch, July/August 2010 | Italy enacts Home State Taxation for new businesses — Austrian proposal would limit inter-0500 expense deduction for stock acquisitions — Ireland narrows scope of royalty withholding — Israel takes aggressive stand on business conversions of tech companies — ECJ rules Spain's tax treatment of dividends to non-Spanish EU resident companies illegal; refund options — Brazil's new transfer pricing rules expire — Mexico alleviates tax reporting burden for taxpayers —- Panama announces complementary rules for tax treaties — US enacts major international tax changes — India releases revised discussion paper on proposed tax reform — Taiwan issues mutual tax exemption regulations on cross-strait sea and air exemption agreement with Mainland China | 31 8 10 | Free | View In iTunes |
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20 |
ITS Global Dispatch, June 2010 | New UK government releases emergency budget; outlines roadmap for corporate tax reform — European Commission requ-0500s Belgium, Denmark, and the Netherlands amend exit tax rules — Ireland's transfer pricing rules become law — Italy adopts transfer pricing documentation measure — South Africa proposes transfer pricing, thin capitalization changes — More information on Japanese transfer pricing documentation requirements — Taiwan further reduces corporate tax rate — Vietnam issues new transfer pricing circular — Argentine government considers new regime to promote local shared services centers for service rendered abroad — Canadian government releases policy on requ-0500ing access to accountants' and auditors' working papers — Canada signs TIEA with Bermuda and St. Kitts and Nevis | 30 6 10 | Free | View In iTunes |
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21 |
ITS Global Dispatch, May 2010 | Canada releases details of proposed reporting requirements for tax-avoidance transactions — Cyprus adopts new shipping tax legislation — German update on new tax rules for transfer of business functions — Italian Central Revenue releases unilateral APA statistics — Swedish tax agency floats proposed CFC changes — UK unveils new treaty relief process — New Australian Resource Super Profits Tax raises concerns — Thailand issues bilateral APA guidelines — Canadian ruling sanctions cash repatriation strategy from Canada — US Customs approves use of TP study to support related-party pricing | 31 5 10 | Free | View In iTunes |
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22 |
ITS Global Dispatch, April 2010 | China Circular 19 increases deemed profits for nonresident service providers — China consolidates tax rules for representative offices — New China-Barbados protocol in force — French court rules French commissionaire is not a PE — European Commission requ-0500s Germany amend anti-treaty, anti-directive abuse rules aimed at withholding tax relief — Italy introduces new reporting rules for transactions with black-listed countries — Russia approves new draft model income tax treaty — UK Budget released — Hong Kong, Netherlands sign comprehensive tax treaty — Update on India's draft direct tax code — India-Mauritius tax treaty developments — Japan's 2010 tax reform effective 1 April or 1 October 2010 — Taiwan-Israel tax treaty and protocol in force — Canadian court rules US LLC is a treaty resident— US Congress enacts new reporting and withholding rules for dom-0500ic, foreign financial institutions | 30 4 10 | Free | View In iTunes |
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23 |
ITS Global Dispatch, March 2010 | Russian draft transfer pricing law moves forward — Spain amends nonresident income tax law for non-Spanish EU residents lacking PE — Sweden revising cross-border "group deduction" proposal — Indian finds no CGT on intra-group share transfer lacking consideration — Singapore budget introduces new tax incentives — Taiwan again revises surtax credit computation applied against dividend withholding — Canadian budget 2011 addresses international taxation — El Salvador introduces important transfer pricing changes | 31 3 10 | Free | View In iTunes |
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24 |
ITS Global Dispatch, February 2010 | Irish Finance Bill 2010 includes enhancement's to holding company rules, announces introduction of transfer pricing regulations — Germany proposes arm's length individual asset approach for business transfers — Norwegian commissionaires may pose PE risk — Spain expands ETVE tax benefits — Swiss court rules FX differences do not qualify as income or expenses — UK publishes discussion draft on CFC proposals — Singapore introduces new tax regime for corporate amalgamations — Taiwan issues regulations governing tax treaties — Mexico proposes controversial changes to IMMEX, or Maquiladora Decree — US MNCs with Venezuelan operations must adopt DASTM — US signs treaties with Hungary and Chile | 26 2 10 | Free | View In iTunes |
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25 |
ITS Global Dispatch, January 2010 | Dutch shelve proposals reforming taxation of inter-0500 income and expenses — French parliament enacts Finance Bill 2010, amended Finance Bill 2009 — New France-United Kingdom treaty and protocol enters into force — Hungarian Parliament approves new corporate tax law; ETR on inter-0500 income earned abroad 4.75% from 1 January 2010 — Russian Finance Ministry publishes new draft transfer pricing law — Swedish tax rules effective 1 January 2010 — UK presents annual pre-budget report — China issues guidance on term 'beneficial owner' under tax treaties — Hong Kong issues transfer pricing guidelines — Indian tax authorities address tax treatment of installation permanent -0500ablishments — India releases discussion paper on future Goods and Services Tax — Indonesian regulations to combat tax treaty abuse — Japanese government outlines 2010 tax reform proposal — Japan and Netherlands announce terms of new tax treaty — Brazil introduces significant tax changes including thin capitalization rules | 29 1 10 | Free | View In iTunes |
| Total: 25 Episodes |
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