World Wide Tax News - Issue 49
21 November 2018
This newsletter summarises recent tax developments of international interest across the world. In this issue:
- THE NETHERLANDS: 2019 Tax Budget
- HONG KONG: Enhanced tax deduction for research & development expenditure
- INDIA: Services for processing card payment transactions create a permanent establishment
- SINGAPORE: Change to basis of assessment for service companies
- GERMANY: Plans to extend taxation of non-resident capital gains resulting from the sale of shares in real estate-rich corporations / Developments in relation to tax compliance management systems
- HUNGARY: Recent tax changes
- NORWAY: National budget 2019
- POLAND: Innovation box - 5% tax rate on intellectual property rights income and other preferences
- UNITED KINGDOM: 2018 Budget
- ARGENTINA: Budget Bill 2019 – Fiscal amendments
- BRAZIL: Implementation of ownership disclosure requirements for Brazilian corporate taxpayers
- CHILE: Automatic exchange of information for financial institutions in Chile - From FACTA to GATCA
- PANAMA: BEPS-related changes to Panama’s special tax regimes
- UNITED STATES: Proposed removal of Section 385 Documentation Regulations
- MAURITIUS: Changes to global business regime
- UGANDA: Limitation on interest deductions and other payments