In today’s edition: A replay of the BEPS Webcast of February 12, 2015 and the accompanying presentation are available via the OECD website; Hong Kong: Stamp Duty (Amendment) Ordinance 2015 gazetted February 13, 2015; Hong Kong Stamping Circular No. 02/2015 - Stamp duty waiver for the transfer of shares or units of exchange traded funds; From Tax Notes: Rollover Reliefs and the Replacement of Business Assets – Part One – Capital Assets (An article); European Commission - The excise duty rates applicable in the European Union as at 1st January 2015; From the Austrian BMF: Größter Mineralölsteuerbetrug in Österreich aufgedeckt: 140 Millionen € hinterzogen: From the UK: HM Revenue & Customs: Business tax – guidance “Transitional guidance on the introduction of Land and Building Transaction Tax”; IRS Makes it Easier for Small Businesses to Apply Repair Regulations to 2014 and Future Years
From the OECD:
Missed the BEPS Webcast? Watch the replay (A replay of the BEPS Webcast of February 12, 2015 and the accompanying presentation are available via the OECD website)
From the Inland Revenue of Hong Kong:
- Stamp Duty (Amendment) Ordinance 2015 gazetted February 13, 2015 (Press release);
- Stamping Circular No. 02/2015 - Stamp duty waiver for the transfer of shares or units of exchange traded funds
From TAXNOTES.CO.UK:
Rollover Reliefs and the Replacement of Business Assets – Part One – Capital Assets (An article)
From the European Commission – Taxation and Customs Union:
The excise duty rates applicable in the European Union as at 1st January 2015:
- Part I (alcoholic beverages)
- Part II (energy products and electricity)
- Part III (manufactured tobacco)
From the Austian Bundesministerium für Finanzen:
Größter Mineralölsteuerbetrug in Österreich aufgedeckt: 140 Millionen € hinterzogen
UK – From HM Revenue & Customs on GOV.UK:
From the website of the Government of the Cayman Islands:
From the IRS.GOV:
IRS Makes it Easier for Small Businesses to Apply Repair Regulations to 2014 and Future Years
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