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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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    ImageTitle/DescriptionArticle Date 
     

    Canada - Tax measures, tax bill in Quebec

    Tax measures and tax bill in Quebec (2014)
    Modified date: 12/5/2014
    Regulatory update
     

    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
     

    France - VAT recovery, “mixed” branch

    French court addresses issue of VAT recovery by French “mixed” branch rendering services to a foreign head office, and denies the taxpayer’s treatment
    Modified date: 2/20/2015
    Regulatory update
     

    Ireland - Tax treatment of termination payments

    EC asserts Ireland’s tax treatment of termination payments is discriminatory
    Modified date: 10/14/2014
    Regulatory update
     

    Netherlands - Tax assessments update

    The Dutch tax administration recently experienced “technical problems” with the emailing of electronic copies of tax assessments to tax advisors.
    Modified date: 2/20/2015
    Regulatory update
     

    Nigeria - Underpayment notices not to include interest, penalty assessments

    Tribunal in Nigeria holds assessments for underpayments of income tax are not to include interest and penalty assessments
    Modified date: 12/11/2014
    Regulatory update
     

    Netherlands - EC decision to investigate transfer pricing arrangements

    Official text of EC decision to investigate transfer pricing arrangments between multinational corporation and the Dutch tax authorities
    Modified date: 11/14/2014
    Regulatory update
     

    Nigeria - Non-resident company denied deduction for “recharges”

    Appellate court in Nigeria denied non-resident company’s claim for deduction for recharges remitted to Nigerian subsidiary
    Modified date: 12/2/2014
    Regulatory update
     

    Canada - Court reverses CRA’s findings about research tax credit

    Tax Court of Canada revereses CRA’s conclusions as to whether projects were eligible for SR&ED tax credit (research tax credit)
    Modified date: 12/5/2014
    Regulatory update
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