Nexia Tax Link September 2017

Tax Link pro­vi­des up­dates and in­for­ma­tion on tax re­la­ted is­sues ta­king place in in­di­vi­dual coun­tries across the globe. The Au­tumn is­sue of is now avail­able and in­clu­des ar­ti­cles from the fol­lo­wing coun­tries: China, France, Ger­many, In­dia, Malta, Spain, Swit­zer­land, UK and USA.

CON­TENTS:

• China - Up­date to China Spe­cial Tax Ad­just­ment Re­gu­la­ti­ons
• France - Trans­fer pri­cing – the as­sess­ment of in­tan­gi­bles, the end of the tun­nel?
• Ger­many - Up­date on For­fei­ture of Tax Los­ses
• In­dia - Mul­ti­la­te­ral in­stru­ment: an am­bi­tious step to tackle treaty shop­ping / BEPS
• Malta - Malta’s tax as­pects of yachting and avia­tion
• Spain - What is the new VAT im­me­diate supply of in­for­ma­tion?
• Swit­zer­land - Trans­fer Pri­cing Do­cu­men­ta­tion: In­ter­na­tio­nal de­ve­lop­ments - from a Swiss per­spec­tive
• United King­dom - The post-elec­tion Fi­nance Bill
• United King­dom - Si­gni­fi­cant chan­ges in UK ta­xa­tion for both non-doms and UK re­si­den­tial pro­perty con­fir­med
• United Sta­tes - Trump and Ta­xes - an up­date