116 Résultats de recherche pour

  • Tax shift and federal budget measures announced today

    Belgique 23.07.2015
    The Belgian federal government has announced today a new set of tax measures aiming to balance the federal budget for 2015-2016, including the so-called ‘tax shift’ (shift from taxes on labour...

  • India adopts Company Law amendments

    Royaume-UniAfricaAlgérieAutricheBrésilBulgarieChineRépublique TchèqueFranceAllemagneHongrieItalieLuxembourgMexiqueMoyen-OrientMarocPays-BasPolognePortugalRoumanieRussieEcosseSlovaquieEspagneSuisseTurquieUkraine 16.07.2015
    The Government of India (GoI) has adopted the Companies (Amendment) Act 2015 (the Amendment Act), which amends various provisions of the landmark Companies Act 2013 (the 2013 Act). In adopting the Amendment...

  • Heading for a split

    France 19.06.2015
    In the base erosion and profit shifting (BEPS) action plan presented on 19 July 2013, the OECD called for the setting of transfer pricing in line with value creation (actions 8, 9 and 10) and the re-examination...

  • Transfer pricing newsletter - April 2015

    Global 05.05.2015
    While transfer pricing documentation requirement is not a new issue, it remains more than ever topical. Over the last years, many countries introduced more stringent regulations in that framework. Furthermore,...

  • Budget 2015 Analysis

    Royaume-Uni 18.03.2015
    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. Wednesday, 18 March was Budget Day in the UK and Olswang's award-winning Tax team have been covering it on the Olswang Tax...

  • India budget: an international perspective

    Global 13.03.2015
    On 28 February 2015, the Finance Minister for India announced the country’s budget for 2015-2016. There had been high expectations for this budget, which have largely been met, with measures aimed...

  • New Diverted Profits Tax: how UK and non-UK companies will be affected

    Royaume-Uni 13.03.2015
    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. HMRC representatives confirmed in January that the Government intends to press ahead with the controversial new Diverted Profits...

  • The compatibility of “sweetheart” tax deals with EU state aid laws

    Royaume-Uni 22.02.2015
    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. This article was originally posted on Olswang's Tax Blog on 31 December 2014. In response to media reports alleging significant...

  • Maroc | Accord préalable sur les prix de transfert : une innovation à double tranchant ? | Flash info Afrique

    Maroc 18.02.2015
    L'article 6 de la Loi de finances pour 2015 a introduit la possibilité pour le contribuable d'engager avec l'administration des impôts une "Procédure d'accord préalable sur les...

  • Maroc | Loi de finances n°100-14 pour l'année budgétaire 2015 | Flash info Afrique

    FranceAfricaMaroc 17.02.2015
    La Loi de finances pour 2015, adoptée par la Chambre des représentants le 16 décembre 2014, a été promulguée par le Dahir n°1-14-195 en date du 24 décembre...

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