In today’s edition a.o.: OECD – Business start-up rates continue to recover but remain relatively weak in Euro area; Japan – PRI Discussion Paper Series (No.15A-05) - Stock market listing and corporate tax aggressiveness: Evidence from legal reforms in squeeze out in Japan; Japan – PRI Discussion Paper Series (No.15A-06) - Tax loss carryforwards and corporate behavior; Cyprus – Conclusion of the Agreement on the Avoidance of Double Taxation and Fiscal Evasion with respect to Taxes on Income between the Government of the Republic of Cyprus and the Government of the Islamic Republic of Iran; United Kingdom – Draft legislation: the Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2015 (Business tax – policy paper)
From the Japanese Ministry of Finance:
· PRI Discussion Paper Series (No.15A-05) - Stock market listing and corporate tax aggressiveness: Evidence from legal reforms in squeeze out in Japan (Discussion Paper drafted by the Policy Research Institute of the Japanese Ministry of Finance)
· PRI Discussion Paper Series (No.15A-06) - Tax loss carryforwards and corporate behavior (Discussion Paper drafted by the Policy Research Institute of the Japanese Ministry of Finance)
From the Ministry of Finance of Cyprus:
Conclusion of the Agreement on the Avoidance of Double Taxation and Fiscal Evasion with respect to Taxes on Income between the Government of the Republic of Cyprus and the Government of the Islamic Republic of Iran (Announcement of the Ministry of Finance)
From GOV.UK:
Draft legislation: the Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2015 (Business tax – policy paper) (Updated on August 4, 2015)
From the OECD:
Business start-up rates continue to recover but remain relatively weak in Euro area (Non-tax)
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