International Tax Alerts

International Tax Alert January 2012

PKF International Tax Alert issue 8

Some highlights from this edition include:

Austria - Dr Thomas Ausserlechner provides a quick summary of the latest changes
Australia - Lance Cunningham looks at four topical issues in Australia, including carbons emissions pricing
Belgium - Stefan Creemers explains the changes to non-resident tax liability
Canada - Bill Macaulay explains the new treaty developments plus inbound and outbound investment changes
Chile - Antonio Melys Alvarez sets out the new simplified procedure and exemption from administrative duties for foreign investors
Cyprus - Nicholas Stavrinides updates on new tax treaties
Germany - Horst Wörner introduces the new double-taxation treaty with Switzerland
Ireland - Sarah Murphy outlines the changes to the Relevant Contracts Tax
Netherlands - Jan Roeland explains the Government's 2012 Tax Proposals
South Africa - Eugene du Plessis explains the proposed tax amendments to the Taxation Laws Amendment Bill (the TLAB) issued in June 2011
Spain - Aischa Laarbi outlines recent changes to corporate tax, wealth tax and VAT
UK - Jon Hills reviews the latest UK R & D developments
US - Harold Adrion and Jon Hills identify the problems of US LLCs for non-US investors