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International Tax »

EU Value-Added Tax Reforms Closing The VAT Gap

The European Commission has published its latest VAT Gap study, which shows that an estimated EUR177bn (USD223.9bn) in value-added tax revenues was lost due to non-collection or non-compliance in 2012 – a figure equal to 16 percent of expected VAT revenues. Continue Reading »

International Law »

Czech Lawmakers Approve New Reduced VAT Rate

The Czech Senate on October 22, 2014, approved a draft bill to introduce a third value-added tax rate of ten percent. Continue Reading »


Politics & Economics »

Mining Firms Urge Cuts In Zambia's New Royalty Rates

The increased mining tax framework included in Zambia's 2015 Budget earlier this month has been subject to criticism as, according to the Chamber of Mines of Zambia, it will reduce the country's attraction for mining investment and reduce employment. Continue Reading »

Offshore »

Colombia, Panama Agree To Sign TIEA

The Colombian Government announced on October 21, 2014, that it will remove Panama from its blacklist of non-cooperative territories after the two countries agreed to sign a tax information exchange agreement. Continue Reading »


Business »

Ireland Publishes 2014 Finance Bill

Irish Finance Minister Michael Noonan has published the 2014 Finance Bill, which gives effect to the tax reforms announced in his Budget and introduces a number of new anti-avoidance measures. Continue Reading »

E-Commerce »

Short-term Extension For US Internet Tax Moratorium

The United States House of Representatives and the Senate have agreed a short-term extension to the Internet Tax Freedom Act until December 11, 2014. 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 »

Canada, South Korea Sign Landmark Free Trade Deal

Nine years after negotiations began, Canada and South Korea have signed a free trade agreement that will eliminate duties on nearly all tariff lines. Continue Reading »

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