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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 […]

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 […]

Finland: Foreign Pension Tax Rules Amended

(Dec. 11, 2014) On January 1, 2015, Finland’s amended Law on Taxation of Non-Residents will become effective. (Law No. 975/2014, FINLEX [scroll down to find the link to the legislation by number and select Finnish or Swedish text], amending Law No. 627 (Aug. 11, 1978), FINLEX; Laura Ambagsheer-Pakarinen, Finland; European Union: Taxation of Foreign Pension […]