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    Tuesday 26 March 2019
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    Article February 2019

    Malta implements the Anti-tax Avoidance Directive


    Rules were implemented by means of Legal Notice 411 of 2018 “European Union Anti-Tax Avoidance Directives Implementation Regulations, 2018” and apply from 1 January 2019 (and from 1 January 2020 in the case of exit taxation) to all companies as well as other entities, trusts and similar arrangements that are subject to tax in Malta in the same manner as companies.

    Article February 2019

    Mandatory e-invoicing in Italy


    With the aim of rationalising the invoicing process and preventing tax evasion, Art. 1, Par. 909 et seq. Law no. 205/2017 (Budget Law 2018) extended the electronic invoicing obligation to B2B and B2C transactions as of 1 January 2019.

    Article February 2019

    India’s taxman eyes up the funding received by the start-up (Angel Tax)


    The entrepreneurial dream is a timeless phenomenon. At the core of it lies one’s basic desire to create a product or service which serves a greater purpose, and make your own niche in the process.

    Article February 2019

    Group corporate taxation in Hungary as of 2019


    In the last decade Hungary has significantly decreased the corporate tax rate and offered favourable conditions for companies doing business in Central Europe.

    Article February 2019

    Law to strengthen the entrepreneurship in Guatemala


    The Law to Strengthen the entrepreneurship was approved in October 2018 in Guatemala.

    Article February 2019

    Annual tax act 2018, Germany


    On 23 November 2018, the German Federal Council (Bundesrat) approved the Annual Tax Act 2018 under the name “Tax Act for the Prevention of VAT Losses from Trading with Goods.

    Article February 2019

    Cyprus your next.... film destination


    The government of Cyprus has been long committed in boosting the island’s filming industry and has recently introduced a package of incentives encouraging international producers to choose Cyprus as their next film destination.

    Article February 2019

    Croatia: Third phase tax reforms


    The third phase of the tax reform in the Republic of Croatia was implemented on 1 January 2019.

    Article February 2019

    News flash – China tax and business advisory


    The Implementation Rule of the PRC Individual Income Tax (“IIT”) Law has been officially announced and an update about certain preferential IIT regulations.

    Article February 2019

    Opportunity for tax credit reclaims in Brazil


    Unlike most countries, in Brazil there are various types of taxes with attributes of Value Added Tax (VAT) . Among those many taxes PIS and COFINS stand out, mainly due to their importance, since they are levied on the total revenue of companies.

    Article February 2019

    Corporate tax reforms - new interest deduction rules in Belgium


    Within the framework of a recent corporate tax reform in Belgium, new interest deduction limitation legislation has been introduced further to the implementation of the European Anti-Tax Avoidance Directive (2016/0011).

    Article February 2019

    Proposed changes to Australia’s thin cap rules


    Draft Legislation has recently been released to implement a 2018-19 Federal Budget announcement to tighten Australia’s thin capitalisation rules by:

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