There are many great articles included in this edition, Australia explains the ‘Tax implications of Foreign Superannuation, Pensions and other Retirement Funds’, Germany presents its ‘Withholding Taxes on Cross-Border Software and Database Licensing’ and Switzerland updates on ‘Tax Proposal 2017’.
CONTENTS:
- Australia -The Australian tax implications of foreign superannuation, pensions and other retirement funds
- China - An update to China’s withholding tax system
- Cyprus - Extension to the definition of “Cyprus tax resident individual” – Introduction of the “60 days rule”
- France - Finance bill for 2018 and amended finance bills for 2017
- Germany - Update: Withholding taxes on cross-border software and database Licensing
- India - Ind-AS
- Italy - Italy’s 2018 Stability Law: R&D incentives for business growth confirmed
- Malta - Malta issues new VAT guidelines in relation to the gaming vat exemption
- Switzerland - Swiss Value Added Tax 2018
- Switzerland - Tax proposal 17
- United States - US Tax reform