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Japan’s prime minister Shinzo Abe is considering reducing the corporate income tax rate to a ‘competitive rate in the global market’ in the near future.
Sweden proposes new system for corporate taxation: a redistribution of tax payments in the business sector
A Swedish government committee mandated to analyse the Swedish corporate tax system has proposed new corporate tax rules.
DLA Piper has published the June 2014 edition of its Austrian Tax Newsletter.
The Australian coalition government has presented the 2014–15 Federal Budget, which includes changes to personal tax rates and the fuel excise rules.
As from assessment year 2014, dividend distributions made by Belgian companies that do not qualify as SMEs may trigger a new tax, dubbed the ‘fairness tax’.
On 20 November 2013, Russian taxpayers should have filed with controlling authorities notifications on controlled transactions in accordance with the new transfer pricing rules.
From next year, you could face tax penalties under the rules of the ACA if you fail to offer healthcare coverage to your full-time employees and their dependents.
Australian businesses supplying electronic, telecoms and broadcasting services need to be aware of changes to EU VAT rules
These changes will apply in relation to a number of e-commerce services, to the extent the services are supplied to a non-VAT registered consumer...
Starting 1 January 2014, the tax treatment of debt restructuring modifies both Spain’s Corporate Income Tax Law and its stamp-duty regulations.
House Ways and Means Committee chairman Dave Camp this week introduced a draft of the most comprehensive reform of the Internal Revenue Code in decades.
Spain’s Basque Country extends participation exemption regime to capital gains on transfer of shares in Spanish companies
Spain’s autonomous Basque Country region has extended its participation exemption regime to capital gains derived from the transfer of shares in Spanish companies...
A Brazilian newspaper has reported that the Internal Revenue Service is preparing regulations to require foreign web-based companies to invoice locally and pay local taxes.
Two years on from DLA Piper’s report The Trust Deficit: Views from the Boardroom, the firm returns to the theme and asks how companies can foster a culture of trust in a post-crash economy.
House Ways and Means committee chairman Dave Camp has unveiled his tax reform proposal, which calls for the most fundamental reform of the tax code in 27 years.
The Committee of Fiscal Affairs of the OECD has released its proposed updated guidelines on transfer pricing documentation.
The old saw about the best-laid plans of mice and men also goes for international tax planning and transactions with significant tax consequences.
Domestic double taxation relief applicable to capital gains derived by EU resident entities on disposal of shares in Spanish entities
The Supreme Court has stated that, under EU regulations, the denial of the deduction for non-resident entities is contrary to the principle of free movement of capitals.
DLA Piper has published the winter edition of Law à la Mode, which includes a review of the potential pitfalls and opportunities when franchising in the UAE.
In this briefing, DLA Piper sets out a summary of key items of interest announced by the chancellor in the UK Autumn Statement.
DLA Piper is pleased to announce the launch of the first edition of its Doing Business in Japan publication.