Nexia Tax Link February 2018

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