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Aruba: New Administrative Penalty Scheme for Late Tax Payment and for Payroll Reporting Failures

(Jan. 11, 2016) It was reported on December 31, 2016, that as of January 1, 2016, the tax administration of Aruba would inaugurate a new policy on administrative penalties for late payment of taxes. (René Offermanns, Aruba: 2016 Policy on Administrative Penalties Published, TAX NEWS SERVICE (Dec. 31, 2015), International Bureau of Fiscal Documentation online […]

Italy: New Legislation on Cooperation Between Taxpayers and Tax Authorities

(Oct. 1, 2015) On September 2, 2015, new legislation on taxation entered into effect in Italy. (Legislative Decree No. 128 of August 5, 2015, Provisions on Legal Certainty in the Relationship Between the Treasury and the Taxpayer, Pursuant to Articles 5, 6 and 8, Paragraph 2, of Law No. 23 of March 11, 2014 [L. D. […]

China: Prior Approval No Longer Needed for Certain Forms of Tax Benefits

(Aug. 28, 2015) On August 18, 2015, China’s State Administration of Taxation (SAT) issued an announcement to publicize 22 tax-related matters, listed in an appendix, for which prior SAT approval is no longer required. (Ying Zhang, China (People’s Rep.): Prior Approval for 22 Tax-Related Items Abolished, TAX NEWS SERVICE (Aug. 24, 2015), International Bureau of […]

Italy: Tax Simplification Legislation Passed

(Jan. 13, 2015) Italy recently passed legislation on tax simplification and the expedited filing of tax returns; the new law became effective on December 13, 2014. (Legislative Decree No. 175 of November 28, 2014, Tax Simplification and Filing of Pre-Completed Tax Returns [D.L. No. 175], GAZETTA UFFICIALE (G. U.) No. 277 (Nov. 28, 2014), NORMATTIVA […]

Saudi Arabia: Income Tax Rules Amended

(Apr. 30, 2014) On March 19, 2014, Saudi Arabia’s Minister of Finance amended several articles of a regulation issued under the country’s Income Tax Law, through Ministerial Resolution No. 1776. (Salah Gueydi, Saudi Arabia: Income Tax Executive Regulations Amended, TAX NEWS SERVICE (Apr. 25, 2014), International Bureau of Fiscal Documentation, online subscription database; Income Tax […]