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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 […]

Andorra: Tax Crimes to Be Introduced

(Mar. 17, 2017) Andorra’s government submitted draft legislation to the General Council (the country’s parliament) on March 1, 2017, to introduce tax crimes into the Andorran Criminal Code for the first time. (Jose María Alfin, Andorra: Government Submits Draft Bill for Introducing Tax Crimes to Criminal Code, TAX NEWS SERVICE (Mar. 13, 2017), International Bureau […]

Brazil: New Regulations to Curb Tax Evasion and Money Laundering

(Jan. 9, 2017) The Brazilian Internal Revenue Service (Secretaria da Receita Federal do Brazil, RFB) enacted three normative instructions on December 28 and 29, 2016, designed to standardize the sharing of information with other countries and to facilitate the identification of the “final beneficiaries” of companies for the purpose of curbing tax evasion and money […]

New Zealand: New Foreign Trust Disclosure Rules to be Developed Following Release of Panama Papers

On July 13, 2016, the New Zealand government released its response to recommendations that resulted from a review of the country’s foreign trust disclosure rules.  (Press Release, Bill English & Michael Woodhouse, Government to Adopt Shewan Recommendations, BEEHIVE.GOVT.NZ (July 13, 2016); GOVERNMENT INQUIRY INTO FOREIGN TRUST DISCLOSURE RULES (Inquiry Report) (June 2016), Treasury website.)  The […]

Singapore: Participation in G20 Tax Avoidance Prevention Plan

(June 22, 2016) On June 16, 2016, Singapore announced that it will participate in a tax avoidance prevention plan approved by Group of Twenty (G20) nations that was originally developed by the Organisation for Economic Co-operation and Development (OECD). (Marius Zaharia, Singapore to Join G20 Plan Against Tax Avoidance, JAKARTA GLOBE (June 16, 2016).) A […]

China: Measures on Audits of High-Risk Taxpayers

(June 10, 2016) China’s State Administration of Taxation (SAT) issued a set of measures on May 19, 2016, to apply as of July 1, 2016, containing rules on tax audits of “high-risk taxpayers” and on the administration of tax audit cases. (Shiqi Ma, China (People’s Rep.): Rules on Tax Inspection and Administration of Information on […]

Indonesia: Tax Amnesty Proposed

(May 10, 2016) On May 17, 2016, the Indonesian House of Representatives (Dewan Perwakilan Rakyat, or DPR) will begin to discuss the administration’s proposed tax amnesty legislation. The proposal has been advocated by President Joko Widodo for the last six months, but has run into political opposition in the past. It is now listed as […]

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 […]

Belgium: Court Rules Tax Haven Requirements Constitutional

(Feb. 4, 2016) Belgium’s Constitutional Court issued a decision on January 21, 2016, on the question of whether tax havens are unconstitutional. The decision, No. 11/2016, was in response to a request for a preliminary ruling sent by a lower court in Antwerp. The request asked whether the rules prohibiting tax deductibility and imposing reporting […]

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. […]