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Some significant amendments have been made to the Income Tax Act.
The proposed Irish Knowledge Development Box regime will follow a similar framework to the Modified Nexus approach.
Starting with the 2015 tax year, the rate of the tax on constructions in Romania will decrease to 1 per cent (from 1.5 per cent).
According to KPMG International, the signing of the Multilateral Competent Authority Agreement is another step towards global transparency in tax affairs.
Oman’s newly signed treaty with Spain reduces withholding tax rates and includes a new limitation on benefits clause to prevent treaty shopping.
Attention being paid by senior management to money laundering challenges is at an all-time high, according to findings from a new KPMG International report.
In a recent KPMG International poll, more than 75 per cent of respondents said they were involved in a tax examination or dispute with a revenue authority, with 43 per cent reporting that they feel the process takes too long and is too expensive.
KPMG International has appointed Brian Daly as global insurance tax lead. He also sits on the company’s Global Financial Services leadership team.
Poland’s Supreme Administrative Court has referred an issue concerning the taxation of ‘benefits in kind’ to the Constitutional Tribunal.
This booklet addresses employees’ many commonly asked questions regarding international assignments.