国际税务要闻季刊

利安达国际税务要闻季刊 - PRISM的编撰乃由从利安达各国成员所团队所精选的最新国际税务动态、热门与关键课题,并每3个月发行!

2nd Quarter 2020 issue

Table of content

Cyprus:

Cyprus Ratifies the Base Erosion and Multilateral Instrument

Hong Kong:

Passage of Inland Revenue (Amendment)(Profit Tax Concessions for Insurance-Related Business) Bill 2019 by Legislative Council

Malaysia:

Prihatin Rakyat (People Concerned) Economic Stimulus Package (PRIHATIN)

UAE:

Introduction of Economic Substance Regulations (ESR) in UAE

Please click here to obtain a copy of 2nd Quarter 2020 issue of PRISM.

1st Quarter 2020 Issue

Table of content

Australia:

Disclosure of Business Tax Debts

Italy:

Highlights on the 2020 Italian Budget Law

Nepal:

Three Tax Points for Foreign Investors Investing in Nepal

Pakistan:

Tax Laws (Second Amendment) Ordinance, 2019

Please click here to obtain a copy of 1st Quarter 2020 issue of PRISM.

4th Quarter 2019 issue

Table of content

Bangladesh:

First Time Appointment of VAT Agent for Non-Resident Companies in Bangladesh

China:

New Administrative Measures of Non-Residents Claiming for Treatment under DTAs to be Implemented on January 1, 2020

Greece:

Lifting of Capital Controls

UK:

Reporting Requirements for Non-Resident Landlord Companies

Please click here to obtain a copy of 4th Quarter 2019 issue of PRISM.

3rd Quarter 2019 issue

Table of content

Cambodia:

The Promulgation of Concessional Tax Incentives for Securities Sector and E-Tax Service

Cyprus:

Adoption of Rules Against Tax Avoidance Practices/ The Erosion of Member States (MS) Tax Sovereignty in the European Union (EU)

Hong Kong:

Hong Kong Inland Revenue Department (IRD) Revises Practice Notes on Deduction of Foreign Taxes

Macau:

Macao SAR Financial Service Bureau ("DSF") Issued Mutual Agreement Procedure ("MAP") Guidelines

Please click here to obtain a copy of 3rd Quarter 2019 issue of PRISM.

2nd Quarter 2019 issue

Table of content

Australia:

Foreign Investment in Australia

Malaysia:

The Liabilities of a Company Director

Malta:

Tax Incentives for Foreign Investors to Setup Their Business in Malta 

UK:

Digitalisation of UK Tax System

Please click here to obtain a copy of 2nd Quarter 2019 issue of PRISM.

1st Quarter 2019 Issue

Table of content

Australia:

Foreign Owners When to Lodge Your Vacancy Fee Return

China:

The Chinese Government has Launched a Series of Tax Deduction Measure

Cyprus:

Tax Incentives for the Audio-Visual Industry in Cyprus

Greece:

Capital Controls in Greece

Please click here to obtain a copy of 1st Quarter 2019 issue of PRISM.

4th Quarter 2018 issue

Table of content

Egypt:

Income Tax Law in Egypt in Attracting Investment and Achieving Target Tax Proceeds

Greece:

Unified Real Estate Ownership Tax (UREOT)

Malta:

Attractiveness of Malta for Blockchain Industry

Pakistan:

The Finance Supplementary (Amendment) Act, 2018

Please click here to obtain a copy of 4th Quarter 2018 issue of PRISM.

3rd Quarter 2018 Issue

Table of content

China:

China has Adjusted the VAT Rate Comprehensively

Hong Kong:

Transfer Pricing Law has Come to Hong Kong

Malaysia:

Reintroduction of Sales and Services Tax (SST) to Replace Goods and Services Tax (GST)

Turkey:

Current Tax Issues in Turkey

Please click here to obtain a copy of 3rd Quarter 2018 issue of PRISM.

2nd Quarter 2018 Issue

Table of content

Australia:

What is a Trust and How Does It Help As a Structure for Your Business? (Part I)

Germany:

Transfer Pricing Methods for Loans and Other Financial Transactions

Portugal:

Connecting China - Fiscal Differences, Highlights and Conventions!

Singapore:

Singapore Budget 2018: Brief Highlights

Please click here to obtain a copy of 2nd Quarter 2018 issue of PRISM.

1st Quarter 2018 Issue

Table of content

Australia:

Non-Compliance with Laws and Regulations (NOCLAR)

Cyprus:

Cyprus signs off a Double Taxation Avoidance Agreement (DTAA) with Saudi Arabia - January 2018

Germany:

Changes and Additions of the German Regulations Regarding the Documentation of Profit Allocations

Italy:

2018 Italy Budget Law

Please click here to obtain a copy of 1st Quarter 2018 issue of PRISM.