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Nexia Ebner Stolz

The Firm

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’.


  • 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
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