Nexia Ebner Stolz


Nexia Tax Link February 2017

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).


  • Ar­gen­tina - The new As­set Dis­clo­sure Am­nesty Law
  • Aus­tra­lia - Goods and Ser­vices Tax (GST) Chan­ges in Aus­tra­lia
  • China - China’s Up­da­ted Trans­fer Pri­cing Do­cu­men­ta­tion Re­qui­re­ments
  • Greece - New De­ve­lop­ment Law for In­vest­ment In­cen­ti­ves (4399/2016)
  • Hong Kong - The gro­wing po­pu­la­rity of Hong Kong as a lo­ca­tion for Cor­po­rate Tre­asury Cen­tres (“CTCs”)
  • In­dia - De­mo­ne­tiza­tion in In­dia: A Snap­shot
  • Ko­rea - Re­cent tax amend­ments af­fec­ting those in­ves­ting in South Ko­rea
  • Rus­sia - Ex­ten­sion of Pro­fit Tax Re­lief in re­gio­nal In­vest­ment pro­jects
  • Sin­ga­pore - New Trans­fer Pri­cing Re­por­ting Re­qui­re­ments in Sin­ga­pore
  • Spain - The Spa­nish Tax Agency in­ves­ti­ga­tes non-re­si­dent en­ti­ties de­di­ca­ted to pro­perty ren­tal
  • Swit­zer­land - Au­to­ma­tic ex­change of in­for­ma­tion (AEI)
  • Swit­zer­land - New trans­pa­rency ob­li­ga­ti­ons for le­gal per­sons
  • United King­dom - UK Au­tumn State­ment: fur­ther chan­ges for non-UK com­pa­nies in­ves­ting into UK real es­tate
  • United King­dom - Chan­ges to the UK ta­xa­tion of non-doms: draft Fi­nance Bill 2017
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