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On October 27, 2015 the New Zealand Inland Revenue published IR260 titled: “Depreciation - a guide for businesses”.

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In today’s edition a.o.: New Zealand – Depreciation - a guide for businesses (IR260); Singapore – IRAS e-Tax Guide - Income Tax: Tax Treatment of Gains Derived from the Disposal of Investments of Insurers; South Africa – Urgent request for public comment on the Timing of Uniform Taxation and Annuitisation for Retirement Funds in the Taxation Laws Amendment Bill, 2015; Switzerland – Federal Council adopts two dispatches on double taxation agreements with Liechtenstein and Norway; Ireland – Revenue eBrief No. 105/15 - Clarification of circumstances where CGT clearance certificate not required; United Kingdom – Corporation Tax: paying in instalments (Business tax – guidance) (Update); Luxembourg – Newsletter du 27 octobre 2015; The Netherlands – Overdrachtsbelasting. Belastbaar feit (Besluit van de Staatssecretaris van Financiën); The Netherlands – Loonheffingen. Inkomstenbelasting. Internationale aspecten van pensioenen en stamrechten (Besluit van de Staatssecretaris van Financiën); Poland – Prezydent podpisał ustawę z 9 października 2015 r.

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On October 28, 2015 the European Commission issued a press release stating that on that same day the European Union and Liechtenstein signed a new tax transparency agreement.

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Based on the overview of Jurisdictions Participating in the Convention on Mutual Administrative Assistance in Tax Matters as available on the website of the OECD, on October 26, 2015 Bulgaria signed the Convention on Mutual Administrative Assistance in Tax Matters. By doing so Bulgaria became the 88th signatory to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

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On the evening of October 26, 2015 the European Parliament’s Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE) voted on the report that was drafted by Ms Elisa Ferreira and Mr Michael Theurer. And 1047 proposed amendments thereto. The report was adopted with 34 votes in favor, 3 against and 7 abstentions.

  1. UK – HMRC publishes Revenue and Customs Brief 17/15: deduction of VAT on pension fund management costs
  2. Facebook and Google supposedly accepted the invitation to participate in TAXE’s November 16th meeting
  3. Quick News from October 23, 2015
  4. TAXE is going to vote on the adoption of its Draft Report and the proposed amendments thereto
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