3rd Quarter 2014 Issue

Cambodia:

Implementation of VAT for certain industries

Cyprus:

Shipping Companies – The Tonnage Tax Regime

Germany:

New Double Tax Agreements between Germany and China

Indonesia:

Electronic Tax Invoice Form (e- tax Invoice or “e-faktur”)

Japan:

Preferential tax measures for investment in National strategic special zones

Malaysia:

Self-Declaration Mechanism for Tax Exemption

Russia:

Personal income tax in Russia for residents and non-residents