• Peru Amends Tax Haven Status and Sets Deductible R&D Expense Limit
  Peru has amended its Income Tax Law in July, 2012 and published it via Supreme Decree No. 258-2012-EF on December 18, 2012. This decree specifies the new regulations regarding tax havens, and sets a limit on deductible Research & Development expenses.
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• Poland Amends VAT Regulations
  Poland has recently enacted most important VAT amendments which were previously approved in the year 2012. The new provisions are intended to reducing the tax burden, modifying tax procedures and adding new rules related to delivery of the goods or performance of the services, says Nair & Co.’s International Tax Services Team
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• Putting Biometrics Technology to Advanced Usages
  Biometrics can be defined as a body of medical science discipline that has certain technologies and methods of approval of an individual using processes for automatically verification of personal traits, such as face, hands, fingers, voice and eyes using prints, geometry as well as pattern recognition.
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• Russia Clarifies Regulations Related to Withholding Tax on Payments to Foreign Legal Entities
  The Russian government has clarified that a resident legal entity acting as a tax agent will not be allowed to pay Corporate Income Tax (CIT) due on behalf of a foreign legal entity that derives income in the country.
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