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    Welcome to the KPMG knowledge base of articles and publications that demonstrate our understanding of many of the complex business challenges and key issues faced by companies around the world.
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    Poland - Anti-avoidance provisions in pending legislation

    Status of general anti-avoidance provisions in Poland’s tax law
    Modified date: 3/27/2014
    Regulatory update

    Bulgaria - Company registration in commercial register

    Changes to the process in Bulgaria for company registration in the commercial register
    Modified date: 3/27/2014
    Regulatory update

    Austria - Proposals for group taxation changes, deductible business expenses

    Proposals for tax reform in Austria would revise group taxation rules, limit deductions of certain business expenses & repeal the capital duty relief.
    Modified date: 1/9/2014
    Regulatory update

    Malta - FATCA agreement signed with United States

    Malta and United States sign a FATCA agreement in December 2013
    Modified date: 1/6/2014
    Regulatory update

    Ireland - Tax treatment of termination payments

    EC asserts Ireland’s tax treatment of termination payments is discriminatory
    Modified date: 3/28/2014
    Regulatory update

    Canada - Mutual administrative assistance in tax matters

    Canada announces the ratification of the Convention on Mutual Administrative Assistance in Tax Matters.
    Modified date: 1/16/2014
    Regulatory update

    Spain - New law on treatment of deferred tax assets

    New law in Spain on the treatment of deferred tax assets is effective 1 January 2014
    Modified date: 12/18/2013
    Regulatory update

    EU - Proposed common approach to customs violations

    The European Commission proposed a framework to harmonise customs infringements and align the 28 national sets of related sanctions.
    Modified date: 12/17/2013
    Regulatory update

    South Africa - Obligations under FATCA intergovernmental agreement

    South African financial institutions may want to take steps to assess their IGA impact and prioritise their FATCA implementation project.
    Modified date: 7/23/2014
    Regulatory update

    Belgium - Protocol to tax treaty with Canada

    Protocol to income tax treaty between Belgium and Canada signed April 2014
    Modified date: 4/4/2014
    Regulatory update
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