World Tax Adviser

 A world of news with tax@hand

21/05/2021

Featured article

  • European Commission proposes new and ambitious business tax policy agenda

Australia

  • R&D tax considerations – past, present, and future

Bahrain

  • ES reports for FY 2020 must be submitted on ITIES portal

Brazil

  • Supreme Court clarifies that ICMS exclusion amount should be based on invoices

Greece

  • Foreign tax credit takes precedence over other credits when tax treaty applies
  • Participation exemption for capital gains from share transfers clarified

India

  • High Court rules on application of MFN clause in protocol to India-Netherlands treaty
  • PAN requirement relaxed for capital gains exemption for eligible nonresidents

United States

  • House panel approves proposal to require country-by-country financial reporting

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