Nexia International - Global Insight - January 2015

International taxation

Understanding China’s tax treaties and withholding taxes
India moves closer to Goods and Services Tax

Investment and funding opportunities

$50bn rebuild of Christchurch New Zealand underway
Getting out of the bank’s shadow – alternative financing sources

Focus on…

Entrepreneurs back continued UK membership of the EU

Global economic outlook 2015

• Asia
• Europe
• US

Tax anti-avoidance

• Winds of change on the horizon for transfer pricing
• Russia to tax residents on income from controlled foreign companies
• US steps up international tax collection efforts

Corporate finance

• US IPO activity at its highest level since 2000
• Robust outlook for global M&A

News round-up

• New patent box regime for R&D activities in Italy
• New Year sees VAT changes in Ukraine
• Major changes to Russian tax legislation
• Addressing the difficulties for offshore companies opening bank accounts in Lebanon
• UK tax changes affecting international businesses and non-domiciled individuals
• Changes to ATED affecting overseas companies in the UK