03/02/2012 Sweden - Interest payments on a loan, replacing a prior loan covered by the interest deduction limitation regime, are no

Sweden - Interest payments on a loan, replacing a prior loan covered by the interest deduction limitation regime, are not indicative of tax avoidance

03/02/2012 Belgium and Development on Taxable Income for Stock Options

In Belgium, there has been a modification to the rules governing the taxation of stock options. In general terms, the change has been made to the...

03/02/2012 Vietnam - Investing in Vietnam

The KPMG member firm in Vietnam has prepared a reportInvesting in Vietnamthat provides an overview of the legal framework and regulatory procedures...

03/02/2012 United Kingdom - Draft legislation on application of CFC rules to exempt foreign branches; advance thin cap agreements

United Kingdom - Draft legislation on application of CFC rules to exempt foreign branches; advance thin cap agreements

03/02/2012 New Zealand - Tax briefing is released to new government

The New Zealand Inland Revenue released its briefing to the new government, following the November 2011 general election.

more HR features

• Belgium and Development on Taxable Income for Stock Options:
  In Belgium, there has been a modification to the rules governing the taxation of stock options. In general terms, the change has been made to the expectation value of an option, from the 15-percent value of the shares if the life of the option, starting...
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• Sweden - Interest payments on a loan, replacing a prior loan covered by the interest deduction limitation regime, are no:
  Sweden - Interest payments on a loan, replacing a prior loan covered by the interest deduction limitation regime, are not indicative of tax avoidance
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• Colombia - Constitutional Court rejects retroactive application of certain provisions of the tax reform law of 2011:
  Colombia - Constitutional Court rejects retroactive application of certain provisions of the tax reform law of 2011
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• Argentina - Protocols to income tax treaty with Switzerland are suspended:
  Argentina - Protocols to income tax treaty with Switzerland are suspended
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• Switzerland: Government Expected to Increase Work Permit Scrutiny as Layoff Reports Continue:
  The Swiss government is expected to step up its scrutiny of work permit applications in response to continuing layoffs of local workers throughout the country. Employers should be prepared for tougher examination of their applications and longer...