4th Quarter 2015 Issue

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