Library of Congress

Law Library of Congress

The Library of Congress > Law Library > News & Events > Global Legal Monitor

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 […]

Belarus: Tax Code Amended

(Feb. 12, 2016) On December 30, 2015, Belarus adopted a law amending its Tax Code. The new legislation, Law No. 343-Z, came into effect on January 1, 2016, and made changes to provisions for both corporate and individual tax payers. (Belarus Tax Update 2016, SORAINEN (Jan. 2016); Viktar Strachuk, Belarus: Law Introducing Tax Amendments for […]

Finland: Administrative Opinion on Tax Treatment of Uber Drivers

(Oct. 23, 2015) The Finnish Tax Administration (Verohallinto) issued an opinion on October 15, 2015, on the provision by individual drivers of personal transportation services to customers by means of a mobile phone application, such as the services offered by Uber. The Tax Administration stressed that it is not authorized to determine whether such services […]

Italy: New Legislation on Electronic Billing

(Oct. 5, 2015) On September 2, 2015, new legislation on electronic billing for value-added tax (VAT) operations entered into effect in Italy. (Legislative Decree No. 127 of August 5, 2015, Computerized Transmission of VAT Transactions and Control of the Supply of Goods Through Vending Machines, Implementing Article 9, Paragraph 1, Sections d) and g), of […]

Austria: Parliament Enacts Tax Reform

(Aug. 20, 2015) On July 23, 2015, Austria’s Parliament enacted a major reform of the country’s tax system that expands the progressive income tax scale for individuals to six brackets, ranging from an initial 25% rate to a ceiling rate of 55%. Other aspects of the reform include, inter alia, doubling the tax-exempt allowance for […]