• Australian Directors Become Personally Liable for Unpaid Superannuation
  The Australian government has extended provisions regarding penalties for directors. The new director penalty regime makes directors personally liable in case their company fails to make certain compulsory payments or superannuation payments like tax withholding from employees’ wages.
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• Australian Federal Court Clarifies that Reasonable Performance Management is not “Adverse Action”
  In a case which involved Mr. Ramos and Good Samaritan Industries (GSI), Justice Barker has upheld Federal Magistrate Rolf Driver’s earlier verdict which held that reasonable performance management would not be considered as an adverse action.
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• Austria Eases the Minimum Requirements for a GmbH
  On July 1st, 2013, the Austrian government has lowered the minimum share capital for a GmbH from EUR 35,000 to EUR 10,000, says Nair & Co. which provides international expansion services for companies setting up foreign operations.
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• Bahrain Reduces Foreign Worker Tax by 50%
  (Bristol, UK) - The Bahrain government has given a go ahead to reduce fees levied on foreign workers in an attempt to increase business activities of small and medium enterprises (SMEs), reports the Nair & Co. International Tax Team.
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• Belgium Announces New Reporting Obligation; Payments Made in Tax Havens must be Reported
  Belgium has announced a clarification to Circular 13/2010 (Ci. RH.421/607/890) of November30, 2010. Payments of EUR 100,000 or more, made to recipients in Tax havens, need to be reported mandatorily.
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• Belgium introduces Fairness tax
  The Belgian government, in order to control the fiscal budget, has introduced a "fairness tax" on companies, says Nair & Co. which provides international tax consulting for companies expanding overseas.
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• Belgium Offers New Tax Incentives for Business Entities and Entrepreneurs: Updates from International Tax Consulting Team
  Belgium recently announced new tax incentives for individuals and companies that include reduced tax on pensions and profit deductions for small employers, said Nair & Co., which provides international tax consulting for companies expanding overseas. The new tax regulation is for the tax year 2013 (assessment year 2014).
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• Bernard Golden of Dell Enstratius to Discuss Mobile Applications at Rock Stars of Mobile Cloud
  Bernard Golden, named by Wired.com as one of the 10 most influential persons in cloud computing, will speak at the upcoming Rock Stars of Mobile Cloud on 6 May in Boston about using cloud computing to help realize the potential of mobile applications.
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• Big Language Opportunity Drives Developers to SDL Language Platform
  SDL today announced a significant increase in the adoption of SDL OpenExchange over the last year, driven by the increasing business challenges triggered by Big Data and Big Language.
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• Blog Post for Videos
  Each of the following heading is followed by a brief description of the content highlights for the video followed by the link for that specific video so that you can click on the videos of your interest and see them right out of this blog. So, please help yourselves and do not be reluctant to provide us the feedback – good bad or ugly – so that we can continue to do better.
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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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• Brazil Enacts Rigorous Anti Corruption Law
  Brazil has finally passed the long proposed Anti Corruption Law which will ensure that Brazilian and foreign companies with offices, branches or agents in the country are strictly liable for acts of corruption against public authorities, says Nair & Co. which provides international expansion services for companies setting up foreign operations.
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• Brazil Enacts Rigorous Anti Corruption Law
  Brazil has finally passed the long proposed Anti Corruption Law which will ensure that Brazilian and foreign companies with offices, branches or agents in the country are strictly liable for acts of corruption against public authorities, says Nair & Co. which provides international expansion services for companies setting up foreign operations.
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• Brazil Further Hikes Gross Revenue Limit Under Presumed Profit Method
  The Brazilian government has further raised the limit of gross revenue for companies assessing corporate income tax under the presumed profit regime to a maximum of BRL 78 million (Brazil had decided to raise the limit to BRL 72 million in April 2013).
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• Brazil Issues Guidelines for Calculating Deduction of Interest
  Brazil recently issued guidelines for estimating the amount companies doing business in the country may deduct for interest payments on net equity, reports Nair & Co.’s International Tax Team.
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• Brazil Issues Guidelines for Calculating Deduction of Interest
  Brazil recently issued guidelines for estimating the amount companies doing business in the country may deduct for interest payments on net equity, reports Nair & Co.’s International Tax Team.
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• Brazil Reduces Tax on Certain Financial Transactions to 0%: Updates from International Tax Consulting Team
  The Brazilian Government has reduced the rate of tax on financial transactions (IOF - imposto sobre operações financeiras) to 0% for certain infrastructure-related investments.
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• Brazil Removes Tax on Certain Foreign Exchange Transactions
  The Brazilian Government recently announced new amendments to taxes on financial transaction regulations, which includes reduction of tax on foreign exchange transactions related to the inflow of resources within Brazil from 2% to zero.
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• Brazil Tax Update: Minimum Average Term Further Reduced for Certain Financial Transactions
  Brazil makes further amendment to the provisions governing tax on financial operations (Imposto sobre Operações Financeiras – IOF) with the publication of Decree No. 7,853 which reduces the minimum average term for certain financial transactions with effect from December 5, 2012.
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• Brazil: Companies Evaluating Taxable Income under Actual Profit Method will be Qualified for Accelerated Depreciation
  The Brazilian government has regulated accelerated depreciation with the publication of Decree 7,854, effective from December 4, 2012. For corporate income tax purpose, companies evaluating their taxable income under actual profit method will be qualified for accelerated depreciation.
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