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International Tax »

US House Backs Permanent R&D Tax Credit

The US House of Representatives has passed legislation that would simplify and strengthen the research and development tax credit and permanently enshrine it in the US tax code. Continue Reading »

International Law »

EU To Implement New 'Ultimate Owner' Rules

The European Parliament has endorsed plans to list the "ultimate owners" of companies on central registers in European Union countries. Continue Reading »


Politics & Economics »

IMF Welcomes French Labor Tax Cut Plans

The International Monetary Fund has welcomed measures taken by the French Government to reduce taxes on labor, but has said that more structural reform is needed to reduce France's unemployment rate. Continue Reading »

Offshore »

OECD Invites Comments On New Draft On PE Avoidance

On May 15, 2015, the Organisation for Economic Co-operation and Development invited public comments on a new discussion draft on base erosion and profit shifting Action 7, on preventing the artificial avoidance of permanent establishment status. Continue Reading »


Business »

US Model Tax Convention Changes To Tackle Inversions

On May 20, 2015, the US Department of the Treasury released for public comment draft updates to the US Model Income Tax Convention, including provisions to deny treaty benefits to companies that change their tax residence via inversion transactions. Continue Reading »

E-Commerce »

Australia Consults On 'Netflix Tax'

The Australian Treasury has launched a consultation on draft legislation that would ensure that consumers buying digital goods and services from overseas pay goods and services tax on their purchases. Continue Reading »


Aviation »

Kiwi Taxpayers Challenge Gov't On New 'Travel Tax'

New Zealand's Taxpayers' Union has launched a campaign challenging plans for a new levy on travelers, which was announced by Finance Minister Bill English in his 2015 Budget speech on May 21. Continue Reading »

Marine »

Singapore Extends Maritime Tax Incentives

In his 2015 budget speech, Singapore's Finance Minister, Tharman Shanmugaratnam, announced support for Singapore as an international maritime hub by extending the Maritime Sector Incentive. Continue Reading »

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