2nd Quarter 2014 Issue

Cambodia:

Two cases of income tax in non-resident enterprises equity transfer

Cyprus:

Cyprus enjoys the benefits of five additional Double Taxation Avoidance Agreements (DTAA) ratified and effective from 1 January 2014

Germany:

German inheritance tax personal allowances for Non- Residents Infringes EU Law17.10.2013 - C-181/12

Indonesia:

The increase in turnover limits of small businesses

Malaysia:

Estimate of tax payable for companies

Russia:

Payroll and personal income taxes in Russia

Singapore:

Singapore Budget 2014 – Brief Highlights of Tax Changes for Business