France publishes corporate tax, transfer pricing legislation

  • By A&S
  • January 20, 2016
  • News

France has published new corporate tax and transfer pricing legislation in the official journal, which includes: Modifications to the parent-subsidiary regime; Revisions to the withholding tax exemption regime for dividends paid to EU parent companies; Modifications to the taxation regime of intra-group dividends paid between EU entities; Rules for…

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Argentina updates ‘white list’ countries for 2016

  • By A&S
  • January 6, 2016
  • News

The Argentine tax administration (Administracion Federal de ÄIngresos Publicos, AFIP) has updated its ‘white list’ of countries, jurisdictions, and territories (i.e. those that have signed tax information exchange agreements and are identified as cooperative for tax transparency purposes). Transactions involving entities in these countries and jurisdictions will not be…

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Luxembourg announces 2016 budget, abolishes the current 80 % patent reduction

  • By A&S
  • October 18, 2015
  • News

On October 14, 2015, Luxembourg announced its budget for 2016 which contains several measures directly linked with the publication of final reports for the OECD BEPS project on October 5, 2015. The Budget Bill No. 6900 abolishes the current 80% patent income deduction which provides that 80 % of…

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EU countries to start automatic exchange of cross-border tax rulings in 2017

  • By A&S
  • October 6, 2015
  • News

On October 6, 2015, the EU member states reached an unanimous agreement on the automatic exchange of information on cross-border tax rulings, just seven months after the presentation of the European Commission’s (EC) ambitious proposal on the subject. The agreement was reached at a meeting of Economic and Financial…

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