RSM Global

Tax

Stay on top of tax changes.

If you’re a global business juggling the complex and diverse tax rules of multiple markets, it can be hard to stay on top. We offer in-depth, up-to-date knowledge of the relevant local rules and regulations. Through collaboration with our tax professionals across all relevant jurisdictions, we are able to provide you with seamless solutions.

We give you practical, commercially-focused and socially responsible advice from our most experienced tax experts. Together, we’re dedicated to finding the best possible tax solutions for your business, while always acting with the highest level of integrity and concern for your reputation.

Netherlands: New decrees on legal mergers, split-ups and split-offs

On 6 February 2015, the Dutch State secretary of Finance published new guidance regarding the application of articles 14a (split-ups and split-offs) and 14b (legal mergers) of the Dutch Corporate Income Tax Law 1969 (CIT Act).

France: French 2015 Finance Bill and 2014 amended Finance Bill: Group Regime

Following the judgment by the Court of Justice of the European Union (CJEU) on 12 June 2014 regarding the Dutch tax consolidation regime, the French tax consolidation regime has recently been modified.

Cyprus: Alternative Investment Funds (AIFs)

In July 2014, Cyprus harmonised its legislation in an effort to modernise its legislation on investment fund products in accordance with the EU directives.

Greece: Intragroup dividends withholding tax exemption

Intragroup dividends paid or earned as of 1 January 2014 are exempt from local withholding tax if they meet the following criteria:

Diversion of profits tax update

HMRC has provided an insight into its policy thinking and the implications of the proposed new “Google tax”.

Hong Kong: Recent developments: Exchange of Information

In 2014, Hong Kong signed seven Tax Information Exchange Agreements (TIEAs) with the US and six Nordic jurisdictions. The signing of the TIEAs marks a new era of Exchange of Information (EOI) in Hong Kong.

Mexico: Deduction for expenses apportioned from non-Mexican companies

On 10 October 2014, Mexico’s federal tax authority, the Servicio de Administracion Tributaria (SAT), published a package of miscellaneous tax rules (the “October 10 Rules”) that included guidance on various Mexican tax provisions.

Hungary: New EKAER reporting obligations

The Electronic Road Transportation Control System (EKAER) will help the tax authority in tracking every product transported in Hungary. The purpose of the system is to ensure no goods are put into circulation in Hungary that have not been previously reported to the Hungarian Tax and Customs Authority.

RSM tax leaders expect minimal change to corporate tax rates across the world, despite G20 and OECD reform movement

The global tax system was built for an industrial age dominated by western powers but it is no longer fit for an economy driven increasingly by the internet, which is changing commerce, public service and lives across the world in ways never imagined even a decade ago.

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