Border Crossing

Border Crossing heißt unser RSM-Newsletter, der sich mit fachlichen Entwicklungen der internationalen Besteuerung befasst.

Issue 29 | May 2015

  • USA: Businesses entering and investing into the United States through California — 2015
  • Israel: Voluntary disclosure programme tackles the problem of unreported capital
  • South Africa: The true cost to an employer of an expatriate in South Africa
  • Thailand: Permanent establishment risk in Thailand
  • China: New Tax Reporting Obligations on Indirect Transfer of PRC Taxable Investments
RSM Border Crossing | 2015-29

Issue 28 | December 2014

  • Hong Kong: Recent developments: Exchange of Information
  • Europe: MOSS: The last stop before changes take effect
  • Mexico: Deduction for expenses apportioned from non-Mexican companies
  • Hungary: New EKAER reporting obligations
RSM Border Crossing | 2015-28

Issue 27 | August 2014

  • Hong Kong: Effects of the international tax framework
  • Europe: The Mini One Stop Shop for e-services, broadcasting and telecom services
  • China: Corporate Income Tax Incentives
  • Hungary: Advertisement Tax
  • USA: New global tax and information reporting regimes create risks and burdens for businesses
RSM Border Crossing | 2015-27

Issue 26 | April 2014

  • Israel: Changes in Taxation of a Controlled Foreign Corporation
  • Australia: Company PE Income may not be exempt from tax
  • Brazil: Changes to Brazilian CFC rules
  • New Zealand: Tax risk and IRD compliance for multinationals
  • Europe: How European VAT impacts US companies
  • US/Canada: Investing in Canadian ULCs by US LLCs
RSM Border Crossing | 2015-26

Issue 25 | January 2014

  • Hong Kong: Inland Revenue Amendment Bill – Exchange of Information (EOI)
  • Europe: Changes to Parent Subsidiary Directive
  • Australia: Domestic ship and aircraft tax
  • Hungary: Final tax package 2014
  • USA: Interest-Charge Domestic International Sales Corporations
  • Republic of Ireland: An update
RSM Border Crossing | 2015-25