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!

2017年第3季刊

主要内容表

China:

Measures of international tax environment

India:

BEPS - An Indian perspective

Korea:

Increased penalty for Violation of Foreign Exchange Transactions Act

Macau:

Identify tax resident of other jurisdictions

请点击这里下载2017年第3季国际税务要问季刊

2017年第2季刊

主要内容表

Cambodia:

Tax Incentives for SMEs’ voluntary registration during year 2017 and 2018

Malaysia:

Taxation of foreign nationals working in Malaysia

Nepal:

Foreign Tax Credit - Nepalese prospective

UK:

Brexit and what it means for international tarde

请点击这里下载2017年第2季国际税务要问季刊

2017年第1季刊

主要内容表

Cyprus:

Double Taxation Avoidance Agreement (DTAA) between Cyprus and the Republic of Latvia ratified and Amendment of Article 13 of the Cyprus-Russia Double Taxation Agreement

Hong Kong:

2017/18 Hong Kong Budget Highlights

Korea:

Tax Reduction and Exemption Control Act Amendment promulgated by Ministry of Strategy and Finance

Malaysia:

Withholding Tax in Malaysia

Singapore:

Singapore Budget 2017: Brief Highlights

请点击这里下载2017年第1季国际税务要问季刊

2016年第4季刊

主要内容表

China:

Brief introductions about replacement of the business tax with value added tax (VAT)

Cyprus:

Cyprus & India signed a revised Double Taxation Avoidance Agreement (DTAA)

Germany:

New Income Tax Treaty between Japan and Germany

Malaysia:

Budget 2017 - Ensuring Unity and Economic Growth, Inclusive Prudent Spending, Wellbeing of the People

请点击这里下载2016年第4季国际税务要问季刊

2016年第3季刊

主要内容表

China:

Changes of tax administration in offshore indirect equity transfer

Cyprus:

Introduction of Cyprus domicile and non-domicile persons and relevant tax incentives

Hong Kong:

Hong Kong is taking actions on automatic exchange of information

Malaysia:

Transfer Pricing in Malaysia

United Kingdom:

Generous UK research & development tax relief for overseas investors

请点击这里下载2016年第3季国际税务要问季刊

2016年第2季刊

主要内容表

China:

The attention of the contract facing to replace the business tax with VAT

Cyprus:

Cyprus signs off Double Taxation Avoidance Agreements (DTAAs) with Bahrain and Ethiopia

Germany:

Consignment warehouses: VAT implications

Korea:

New withholding tax obligation on foreign secondees in Korea

Malaysia:

Goods and Services Tax (GST) – First anniversary!

Russia:

Doctrine of the actual recipient (beneficial owner)

UAE:

The new UAE Commercial Companies Law (CCL)

请点击这里下载2016年第2季国际税务要问季刊

2016年第1季刊

主要内容表

Australia:

Australian Taxation Office and its Roles in Foreign Investment

China:

Base Erosion and Profit Shifting (BEPS) -Core Contents of Fifteen Projects

Cyprus:

Come to Cyprus to do business

Hong Kong:

Hong Kong Aspires to Strengthen Its Edge as Corporate Treasury Centre

Indonesia:

Indonesian Tax Amnesty Plan

Korea:

Increased Tax Benefits for Angel Investors and Start-up investments

Malaysia:

Recalibration of Budget 2016

Russia:

The Main Changes and Trends in Tax Policy and Legislation of the Russian Federation

Singapore:

Singapore’s International Tax Cooperation

UAE:

Opportunities in the land of tax haven

请点击这里下载2016年第1季国际税务要问季刊

2015年第4季刊

主要内容表

China:

Attention to Five Changes for Application of Bilateral Tax Agreement

Cyprus:

Cyprus signs off a Double Taxation Avoidance Agreement (DTAA) with Iran

Germany:

Possible personal tax obligation in Germany for employees from Japan - Retirement Allowance and secondment to Germany

Hong Kong:

Improved access for Hong Kong tax residents to PRC treaty benefits based on the new self-assessment procedures in China

Indonesia:

Tax Incentive – Government Policy Package Volume 5

Korea:

2016 Value Added Tax Law Revisions

Malaysia:

Budget 2016 – Strengthening Growth, Enhancing Inclusiveness, Ensuring Fiscal Sustainability

Russia:

Tax changes in year 2016

请点击这里下载2015年第4季国际税务要问季刊

2015年第3季刊

主要内容表

Australia:

Australian taxation on the Managed Investment Trusts (“MITs”)

China:

The Challenges of Taxing Cross-border Third Party Payment

Cyprus:

Cyprus signs off a Double Taxation Avoidance Agreement (DTAA) with Georgia

Germany:

Trade Tax verseus German Foreign Tax Act

Hong Kong:

New Protocol to the China-HK double tax arrangement signed - new benefits and obligations to taxpayers

Korea:

New tax revisions for 2015

Malaysia:

Getting Ready for Goods and Services Tax (GST) Audit

Singapore:

Singapore Budget 2015: Brief Highlights

请点击这里下载2015年第3季国际税务要问季刊

2015年第2季刊

主要内容表

Australia:

Intergenerational Issues regarding Company Loans for Family Business I

China:

The Challenges of Taxing Cross-border Third Party Payment

Cyprus:

Double Taxation Agreement Between Cyprus and Iceland

Germany:

Taxation of Foreign Investment in Germany

Hong Kong:

China has stepped up its participation in the G20’s fight against international tax avoidance by passing a law targeting at the offshore indirect sale of China assets

Indonesia:

The Elimination of Tax Administrative Sanctions

Japan:

The 2015 Tax Reform

Malaysia:

Resolving International Tax Disputes

Russia:

Changes in Tax Legislation

请点击这里下载2015年第2季国际税务要问季刊