• Argentina Announces Tax Incentives Plan to Encourage Software Industry Growth
  On September 16, 2013, the Official Gazette in Argentina published a decree to promote the software industry by allowing tax incentives to individuals and legal entities whose core activities are in the software sector.
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• Argentina extends Tax Amnesty for Unreported Foreign Currency
  Argentina has recently announced an extension to the application window for applying under the tax amnesty regime by three calendar months effective 1 October 2013.
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• Brazil Amends Transfer Pricing System
  The Brazilian government has amended its Transfer Pricing Regulations (TPR), which may affect companies doing business in the country. New Normative Instruction (NI) 1,312 regulating new transfer pricing provisions were issued.
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• Budgetary Updates 2013: Canada, Cuba, Belgium
  Know more about Belgium Provisions in Budget 2013, Canada 2012 Federal Budget Measures Adopted, Cuba Overhauls the Tax System with Nair & Co., your ideal partner during international business expansion.
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• Dutch Expatriate Tax Provisions Amended
  Foreign workers in Netherlands, with specific skills, can avail a 30% tax relief, i.e. the ‘30% ruling’. Under this ruling, 30% of salary can be received as a tax-free allowance and the balance 70% is subject to tax, subject to certain conditions.
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• Hong Kong: Amendments to Direct Marketing Privacy Ordinance Effective from April 1, 2013
  Hong Kong had made certain amendments to the personal data privacy ordinance last year. It has now announced that the new provisions relating to direct marketing will take effect from April 1, 2013.
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• Luxembourg Implements New Tax Provisions
  Luxembourg has implemented various measures with the aim of increasing revenue through taxation. Most of the provisions come into effect from January 1, 2013.
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• Spain Introduces New VAT Cash Accounting Scheme and Changes to certain VAT Deadlines
  Spain has introduced a new Special VAT Cash Accounting Scheme. The new scheme is designed to support entrepreneurs. The changes introduced by the recent amendment will be effective 1 January 2014, reports Nair & Co.’s International Tax team.
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