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International Tax »

Indian Cabinet Clears Bill To Introduce GST

At its meeting on December 17, India's Cabinet approved the Constitutional Amendment Bill that would allow for the introduction of a goods and services tax in India. The Bill will now be tabled before Parliament. Continue Reading »

International Law »

US Wind Tax Credit Extension Gives 'Brief Opportunity'

While the United States wind energy industry sector has welcomed the inclusion of the production tax credit within the recent one-year renewal of the package of tax extenders, it has been pointed out that it only provides a very short period for projects to be started. Continue Reading »


Politics & Economics »

Few Changes In British Virgin Islands' 2015 Budget

The Government of the British Virgin Islands has announced a number of measures in the 2015 Budget to expand the territory's revenue base. Continue Reading »

Offshore »

Seychelles Budget Increases Taxes To Attain Debt Target

In his 2015 Budget Speech on December 15, Seychelles Minister for Finance, Trade, and Investment Pierre Laporte has had to announce further tax-raising measures, so as to ensure future fiscal sustainability. Continue Reading »


Business »

Hong Kong Reviews Property Tax Measures

Following a question in Hong Kong's Legislative Council on December 17, Secretary for Transport and Housing Anthony Cheung Bing-leung replied that the stamp duty measures put in place since 2012 have helped to "stabilize the residential property market, and are effective in combating short-term speculative activities." 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 »

China Hikes Fuel Taxes, Cuts Retail Prices

While China's Ministry of Finance and State Administration of Taxation decided to increase consumption tax rates on fuel products with effect from December 13, the National Development and Reform Commission had already announced reduced gasoline and diesel retail prices. Continue Reading »

Marine »

Norway's Commission Recommends Corporate Tax Rate Cut

The Tax Commission, appointed by the Government in March last year to review corporate taxation in Norway in light of international developments, submitted its report on December 2. Continue Reading »

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