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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
 

Australia - Proposal for mineral exploration tax credit

Proposals in Australia for a mineral exploration tax credit
Modified date: 1/30/2014
Regulatory update
 

India - No withholding on mutual fund commissions, brokerage fees

Tribunal in India holds no withholding on commissions, brokerage fees paid by asset management company to mutual fund
Modified date: 2/4/2014
Regulatory update
 

India - Foreign direct investment reforms

Status in India of foreign direct investment reforms (August 2013)
Modified date: 2/4/2014
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
 

Costa Rica - Changes to sanitary operating permit renewals

Changes to application process in Costa Rica for renewals of sanitary operating permits
Modified date: 1/24/2014
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
 

South Africa - Changes concerning mining, mineral resources

Proposals concerning treatment of mining, mineral resources in South Africa.
Modified date: 1/15/2014
Regulatory update
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