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International Tax »

IRS Issues Final Regs On Obamacare Tax Credits, Penalties

The United States Internal Revenue Service has recently released revenue procedures, final regulations and a notice on the application of certain health care provisions within the Affordable Care Act, including the premium tax credit and the individual employee mandate. Continue Reading »

International Law »

Philippines Finance Dept, SEC To Share Data

The Philippines Department of Finance and the nation's Securities and Exchange Commission have signed an agreement allowing both parties to institutionalize corporate data sharing and information exchange, thereby improving tax compliance. Continue Reading »


Politics & Economics »

IMF Welcomes Plans For Malaysian GST

The International Monetary Fund has welcomed Malaysia's plan to introduce a goods and services tax. Continue Reading »

Offshore »

Russia Enacts Russian CFC Bill

On November 18, 2014, the Lower House of Russia's Parliament, the State Duma, approved in the second and third readings Bill No. 630365-6, which would introduce a new controlled foreign corporation regime in the country. Continue Reading »


Business »

South Africa Drafts Tax Ruling On Unbundling Transactions

The South African Revenue Service has issued a draft Binding General Ruling that addresses the interpretation of Section 46 of the Income Tax Act, which deals with unbundling transactions. Continue Reading »

E-Commerce »

States Lose Patience Over US Internet Sales Tax

The National Conference of State Legislatures has sent a letter to House of Representatives Speaker John Boehner, expressing its "disappointment and frustration" with his announcement ruling out passage of the Marketplace Fairness Act during the current lame-duck session in the US Congress. Continue Reading »


Aviation »

Taiwanese Special Scheme For Foreign Firms Time Limited

The Ministry of Finance has reminded foreign companies engaged in certain industries in Taiwan that there is a time limit on the availability of the percentage expenses deduction allowed under Article 25 of the country's Income Tax Act. Continue Reading »

Marine »

British Marine Federation Issues Tax Compliance Warning

The British Marine Federation has issued a warning that the UK tax authority, HM Revenue and Customs, can now access information from UK merchant acquirers – the companies that process card payment transactions – to find out the number and value of transactions completed by a specific trader engaged in the maritime industry. Continue Reading »

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