Tax Newsletter - PRISM

PRISM – the quarterly tax newsletter of which is part of our effort to stay in touch with our clients by sharing updates and insights on the recent international taxation changes and current hot topics

2nd Quarter 2018 Issue

Table of content

Australia:

What is a Trust and How Does It Help As a Structure for Your Business? (Part I)

Germany:

Transfer Pricing Methods for Loans and Other Financial Transactions

Portugal:

Connecting China - Fiscal Differences, Highlights and Conventions!

Singapore:

Singapore Budget 2018: Brief Highlights

Please click here to obtain a copy of 2nd Quarter 2018 issue of PRISM.

1st Quarter 2018 Issue

Table of content

Australia:

Non-Compliance with Laws and Regulations (NOCLAR)

Cyprus:

Cyprus signs off a Double Taxation Avoidance Agreement (DTAA) with Saudi Arabia - January 2018

Germany:

Changes and Additions of the German Regulations Regarding the Documentation of Profit Allocations

Italy:

2018 Italy Budget Law

Please click here to obtain a copy of 1st Quarter 2018 issue of PRISM.

4th Quarter 2017 Issue

Table of content

Malta:

Malta as a destination for expatriates

Nepal:

Brief analysis on ‘Transfer Pricing’ and ‘Income Splitting’ provisions of Nepal

Pakistan:

Pakistan: Important amendments made in 2017 in the Income Tax Ordinance, 2001

UAE:

A new tax regime in UAE from 1st January 2018 Value Added Tax (VAT)

Please click here to obtain a copy of 4th Quarter 2017 issue of PRISM.

3rd Quarter 2017 Issue

Table of content

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

Please click here to obtain a copy of 3rd Quarter 2017 issue of PRISM.

2nd Quarter 2017 Issue

Table of content

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

Please click here to obtain a copy of 2nd Quarter 2017 issue of PRISM.

1st Quarter 2017 Issue

Table of content

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

Please click here to obtain a copy of 1st Quarter 2017 issue of PRISM.

4th Quarter 2016 Issue

Table of content

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

Please click here to obtain a copy of 4th Quarter 2016 issue of PRISM.

3rd Quarter 2016 Issue

Table of content

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

Please click here to obtain a copy of 3rd Quarter 2016 issue of PRISM.

2nd Quarter 2016 Issue

Table of content

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)

Please click here to obtain a copy of 2nd Quarter 2016 issue of PRISM.

1st Quarter 2016 Issue

Table of content

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

Please click here to download a digital copy of the 1st quarter 2016 issue of PRISM.

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