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Updated: KPMG Guide to CCCTB part 3

Part 3 provides greater insight into selected technical and practical issues arising from the Directive.
Modified date: 1/24/2014
White paper

ASEAN Tax Guide

Summarizes the taxation regimes of the ten Association of South-East Asian Nations (ASEAN) member countries (Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar, Philippines, Singapore, Thailand, Vietnam).
Modified date: 1/22/2014
Regulatory update

The ASEAN Economic Community 2015 - On the road to real business impact

The Association of Southeast Asian Nations (ASEAN) is rapidly approaching a new milestone: the implementation of the ASEAN Economic Community (AEC) at the end of 2015.
Modified date: 6/19/2014
Business and industry issue; KPMG information; Regulatory update

Australia - Intercompany debt pricing, tax assessments, R&D

KPMG reports on Intercompany debt pricing, tax assessments, and R&D in Australia
Modified date: 8/14/2014
Regulatory update

Luxembourg - Discussions of regulatory, tax developments affecting fund industry

Report from KPMG in Luxembourg on regulatory, tax developments affecting fund industry
Modified date: 8/13/2014
Regulatory update

Canada - Proposed tax changes in Ontario

Proposed tax measures in Ontario for 2014
Modified date: 1/16/2014
Regulatory update

Gibraltar - Does exemption for passive income violate EU rules?

EC to investigate Gibraltar’s tax exemption for certain passive income (dividends, interest, royalties)
Modified date: 4/7/2014
Regulatory update

Sweden - Due process required in tax audits

Due process under Sweden’s tax audit rules require sharing information with taxpayer
Modified date: 10/16/2013
Regulatory update

France - Legislation to counter certain tax planning, optimization schemes

France legislation to address certain tax planning would impose disclosure requirements
Modified date: 3/28/2014
Regulatory update

Poland - Legislative proposal for taxation of limited partnerships

Status of legislative proposals for taxation of limited partnerships
Modified date: 10/11/2013
Regulatory update
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