Tax experts in Switzerland now predict that certain Swiss tax regimes – the cantonal tax regime, the holding regime and, in particular, the auxiliary company regime, will ultimately need to be repealed.
A repeal of...more
FRANCE ANNOUNCES DRAFT 2014 BUDGET – LIGHTER TAX BURDEN FOR BUSINESSES -
France’s draft budget law for 2014 was presented to Parliament on September 25 and is now under discussion in the National Assembly and...more
In This Issue: New tax treaty boosts Netherlands for inbound Chinese investment; Germany: far-reaching compromise proposed re Tax Act 2013; and, Italy clarifies tax laws re air carriers. ...more
The Netherlands and China signed a new Tax Treaty for the Avoidance of Double Taxation and Prevention of Fiscal Evasion on 31 May. Once in effect (no earlier than 1 January 2014), it will replace the current tax treaty, which...more