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Brazil | 09/22/2014
- President Peña Nieto announces short-term plans for accelerating the reform’s implementation.
- Mexico | 09/17/2014
- BRAZIL – Consulate in New York to require appointments for visa applicants
- Brazil | 09/15/2014
- UNITED STATES – State Department clears most of backlog from database
- United States | 09/13/2014
- ARGENTINA – Upgraded National Identity Cards to be issued
- Argentina | 09/11/2014
- UNITED STATES – State Department glitch delays visas globally
- United States | 09/08/2014
- CANADA – New LMIA rules affect timing of work permit application
- Canada | 09/03/2014
- GHANA – Petroleum sector must follow new job advertising rules
- Ghana | 08/27/2014
- CONTROLLED FOREIGN COMPANIES Draft Law dd. 26.08.2014
- *EXECUTIVE SUMMARY* Under the label “de-offshorization” Russia is currently reviewing several amendments to its tax laws which are expected to take effect from 1 January 2015. The key element of the tax initiative was – at least initially – the introduction of CFC rules intended to discourage the artificial deferral of income tax payments through the use of off-shore companies in tax planning structures. The CFC rules are intended to apply not only to foreign companies under the taxpayer’s direct control, but also to indirect control through trusts, fiduciary arrangements and similar. In order to make the rules effective the initiative requires Russian tax residents to disclose relevant holdings. In the more recent versions of the draft law the obligation to disclose foreign assets has been disjoined from the CFC rules.
Russia | 09/23/2014