This edi­tion con­ta­ins 16 ar­ti­cles, that vary from tax re­forms and le­gis­la­tive up­dates to di­gi­tal tech­no­logy chan­ges across the in­dus­try. In­te­res­ting re­ads in­clude: Ukraine high­lighting the new sta­bi­li­sa­tion mea­su­res put in place to im­prove their eco­nomy and Po­land’s new abi­lity to block tax­payer’s bank ac­counts for up to 3 months.

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’.

The ar­ti­cles in this edi­tion in­clude Aus­tra­lia’s ‘High Court de­ci­si­ons to tax re­si­dency of a com­pany’, Swiss re­la­xa­tion in pro­ce­dure towards ‘wi­th­hol­ding tax’, the United sta­tes’ ad­vice to your ‘tax plan­ning tool­kit’ and in­for­ma­tion on ‘Fe­deral re­form’.

Wel­come to ano­ther edi­tion of Tax Link. This time we have a real mix of ar­ti­cles for you. We have coun­tries try­ing to at­tract new in­vest­ment: Greece, Hong Kong, Rus­sia. Coun­tries try­ing to curb avo­idance: UK (both com­pa­nies and in­di­vi­du­als), Spain (ren­tal pro­per­ties).

This is­sue is a mix of op­por­tu­nities and warnings, both of which should make for in­te­res­ting rea­ding. Here we have gui­dance on op­por­tu­nities for cli­ents and con­ta­cts in­te­res­ted in in­ves­ting in Swit­zer­land, Hun­gary, Tanza­nia, In­done­sia, Cy­prus and Jor­dan.

As you will see from the in­dex, we have more ar­ti­cles than ever be­fore at this time. There are too many to re­view here, but we have coun­tries in­tro­du­cing be­ne­fits for for­eign di­rect in­ves­tors and other coun­tries brin­ging in anti-avo­idance mea­su­res to mi­ni­mise the po­ten­tial for abuse.

Wel­come to Tax­link and to the new de­sign for Tax­link un­der the new Ne­xia brand gui­de­lines. In this is­sue we have a mix of op­por­tu­nities for ef­fec­tive tax plan­ning as well as th­reats to exis­ting struc­tures and also some cla­ri­fi­ca­tion of exis­ting laws.