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Jul

2019

Brazil To Align Transfer Pricing Rules With OECD Guidelines

The OECD and Brazil's Receita Federal issued a joint statement at an event on July 11, 2019, to present the outcomes of a 15-month work program carried out by OECD and the RFB on Brazil's transfer pricing rules and the options for aligning them with the OECD's guidelines.

Jul

2019

French Parliament Votes Through Digital Tax

On July 11, 2019, France's proposed digital services tax received parliamentary approval, following approval also from the Senate.

Jul

2019

Singapore To Exempt Virtual Currency Transactions From GST

On July 5, 2019, Singapore's tax agency released a draft guide that includes proposals for more favorable GST rules for virtual currencies.

Jul

2019

Luxembourg Publishes Guidance On New IP Tax Breaks

The Luxembourg direct tax administration has published a circular including comprehensive guidance for the recently introduced changes to the special tax regime for intellectual property income.

Jul

2019

Malaysia Explains New Cap On Interest Expense Deductions

The Inland Revenue Board of Malaysia has released new guidance on restrictions to the deductibility of interest expenses.

Jul

2019

New Greek Government Planning Deep Tax Cuts

Following its recent election victory, the New Democratic Government in Greece will bring forward legislation for a wide range of tax cuts, including a substantial reduction in corporate tax and value-added tax relief, Prime Minister Kyriakos Mitsotakis announced on July 7, 2019.

Jul

2019

Sweden To Make Marketplaces Liable For Evaded VAT

On June 28, 2019, the Swedish Government announced that it has begun the legislative process to implement European Union e-commerce value-added tax reforms.

Jul

2019

New EU Dispute Resolution Rules Enter Into Force

The EU's new directive on tax dispute resolution mechanisms entered into force on July 1.

Jul

2019

Ireland Consults On Future Of Two Tax Reliefs

The Irish Government is holding a public consultation on the Special Assignee Relief Programme and the Foreign Earnings Deduction, as part of a broader independent review of the reliefs.

Jul

2019

Brazil Removes San Marino From Tax Haven List

Brazil has announced that it has removed San Marino from its list of tax havens.

Jul

2019

EU Agrees Largest Ever Trade Deal, With Mercosur Bloc

The EU and Mercosur have reached a political agreement on a new trade agreement that will save EU businesses an estimated EUR4bn (USD4.5bn) worth of duties a year.

Jul

2019

OECD Issues BEPS Progress Report To G20 Leaders

In a report released for G20 leaders ahead of their meeting in Osaka on June 30-31, 2019, the OECD provided a progress update on its international tax reform work, including on base erosion and profit shifting, and on international tax transparency initiatives.