Newsletters from the RSM Tax Centre of Excellence, covering recent developments in taxation around the world.
12 February 2016
In October 2015, two and a half years of frenetic activity culminated in the release of the Final Reports of the G20/OECD ‘Action Plan’. These outline the changes necessary to make the international tax framework ‘fit for purpose’ in the digital age.
10 February 2016
RSM has teamed up with Euromoney to produce a survey, helping to reveal the views of global tax decision-makers from around the world regarding BEPS, including CFOs, Heads of Tax, Corporate Treasurers and other C-suite executives from internationally active enterprises.
2 February 2016
On 28 January 2016, the European Commission (EC) presented its EU Anti- tax Avoidance Directive, a constituent part of the EC’s Anti- Tax Avoidance Package (ATAP ) which increases tax transparency and makes for fairer, simpler and more effective corporate taxation in the EU.
19 November 2015
Reduction in VAT “distance selling” thresholds
24 October 2015
Tax avoidance by large businesses is a topic that continues to attract attention, with governments keen to state that they are tough on those that abuse the rules.
19 October 2015
Tax avoidance by large businesses is still a topic that attracts attention, with politicians keen to state that they will be tough on those that abuse the rules.
12 October 2015
Undoubtedly, Tax Reform Law 20.870 is the largest break in Chilean tax history. The reform has the peculiarity that its implementation will take place over four years, from 2014 up to and inlcuding 2017, in order to minimise the effects of it on the economy and companies.
21 July 2015
As part of its five-tier Action Plan on fair and efficient corporate taxation within the European Union (EU) the European Commission (EC) announced on 17 June 2015 that they will continue its work on the Common Consolidated Corporate Tax Base (CCCTB) by developing a completely new CCCTB proposal.
21 July 2015
In its judgement of 21 May 2015, the European Court of Justice decided that a tax legislation of a Member State which, in the case of a transfer of assets from a company located within the territory of that Member State to a permanent establishment of that company located within the territory of another Member State, provides for the disclosure of unrealised capita
21 July 2015
On 17 June 2015, the European Commission (EC) presented their five-tier Action Plan on a fair and efficient corporate taxation within the EU. The Action Plan sets out a series of initiatives to tackle tax avoidance, secure sustainable revenues and strengthen the Single Market for businesses.
In particular this means that: