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China: Individual Income Tax Law Revised

(Sept. 24, 2018) On August 31, 2018, the Standing Committee of the National People’s Congress (NPC) of the People’s Republic of China (PRC or China) revised the PRC Individual Income Tax Law (IIT Law). Taking effect on January 1, 2019, the new IIT Law brings significant changes to China’s individual income tax regime. (Zhonghua Renmin […]

Italy: New Law Amends Rules on Fixed-Term Employment Contracts, Delocalization of Companies, and Determining Taxpayer Income

(Aug. 30, 2018) On July 14, 2018, a new law amending rules on fixed-term employment contracts entered into force in Italy. (Decree Law No. 87 of July 12, 2018, Urgent Provisions for the Dignity of Workers and Companies) (D.L. No. 87), GAZZETTA UFFICIALE (G.U.), July 13, 2018 (in Italian), G.U. website.) Covered Contracts The new […]

Switzerland: Abolition of Marriage Tax Penalty Proposed

(Apr. 5, 2018) On March 21, 2018, the Swiss Federal Council (the Swiss government) adopted a legislative proposal to abolish the “marriage tax penalty” (marriage penalty). The proposal is designed to resolve the decades-long controversy surrounding the issue. (Swiss Federal Council, Botschaft zur Änderung des Bundesgesetzes über die direkte Bundessteuer (Ausgewogene Paar- und Familienbesteuerung) [Message […]

Germany: Court Rules Costs for In Vitro Fertilization of Infertile Woman in Same-Sex Partnership Are Tax-Deductible

(Jan. 25, 2018) In a decision published on January 3, 2018, the German Federal Fiscal Court (Bundesfinanzhof, BFH), the supreme court in tax and customs matters, held that costs for in vitro fertilization (IVF) incurred by an infertile woman in a same-sex partnership are tax-deductible, reversing a lower court ruling. (BFH, Oct. 5, 2017, Docket No. VI […]

India: Supreme Court Upholds Mandatory Use of Biometric Identification for Filing Taxes and Tax Account Applications

(July 21, 2017) India’s Supreme Court, on June 9, 2017, upheld the constitutional validity of section 139AA of the Income Tax Act, 1961, which made the Act’s biometric-based identification project, Aadhaar, mandatory for filing income tax returns and applying for Permanent Account Numbers (PANs). (Binoy Viswam v. Union of India & Ors., (2017), Supreme Court […]

Burma: 2017 Union Tax Law Passed

(Mar. 30, 2017) The legislature of Burma (also known as Myanmar) passed the Union Tax Law 2017 (UTL) on March 1, 2017; it will come into force on April 1, 2017. (Suet Yen Loo, Myanmar: Union Tax Law 2017 Adopted, TAX NEWS SERVICE (Mar. 27, 2017), International Bureau of Fiscal Documentation online subscription database (IBFD); Law Draft […]

Australia: Parliament Passes 15% “Backpacker Tax” Rate

(Dec. 7, 2016) On December 1, 2016, on the last parliamentary sitting day of the year, the Australian Parliament voted to pass a bill establishing a 15% income tax rate for temporary foreign workers known as “working holiday makers” (WHMs, or “backpackers”) commonly referred to as the “backpacker tax.” The tax rate to be applied to […]

Belarus: Further Amendments to Tax Rules

(Nov. 14, 2016) On October 26, 2016, Belarus published amendments to its Tax Code that had been adopted on October 18, 2016, as Law No. 432-Z. (Viktar Strachuk, Belarus: Tax Code Amendments for 2017 – Additional Details, TAX NEWS SERVICE (Nov. 7, 2016), International Bureau of Fiscal Documentation online subscription database (IBFD); Tax Code of […]

Curaçao: Tax Reform Measures

(Oct. 18, 2016) It was reported on October 7, 2016, that the Curaçao government had introduced a number of major tax reform measures, with retroactive effect for some provisions from January 1, 2016; other provisions enter into force on January 1, 2017. (Alfred Krieger, Curaçao: Tax Reform: Main Legislative Changes with Retroactive Effect as per 1 […]

Romania: Publication of Names of Delinquent Taxpayers

(Feb. 17, 2016) Romania’s National Agency for Fiscal Administration recently issued a new procedure for the online publication of lists of taxpayers that have outstanding tax liabilities. According to Order No. 558, the Agency will publish on its website two lists of delinquent taxpayers, one for legal persons and one for individuals.  (Oana Popa, Lists […]