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Zambia: Parliament Makes Further Cuts to Royalty Rates on Production of Minerals

(May 23, 2016) On May 4, 2016, Zambia’s 158–member unicameral Parliament passed the Mines and Minerals Development (Amendment) Bill, 2016, to amend the Mines and Minerals Development Act 2015.  (Martine Chileshe, Zambia Mines and Mineral Development Act 2015 – Amendment, TAX NEWS SERVICE (June 30, 2015), International Bureau of Fiscal Documentation online subscription database.)  According to […]

Indonesia: Tax Amnesty Proposed

(May 10, 2016) On May 17, 2016, the Indonesian House of Representatives (Dewan Perwakilan Rakyat, or DPR) will begin to discuss the administration’s proposed tax amnesty legislation. The proposal has been advocated by President Joko Widodo for the last six months, but has run into political opposition in the past. It is now listed as […]

Uganda: Legislators Revise Tax Law Proposal on Parliamentary Allowances

(Apr. 25, 2016) On April 14, 2016, Uganda’s legislature voted to amend the country’s proposed law on taxation. The change will revise the Income Tax (Amendments) Bill, 2016, to exempt from taxation some payments made to legislators. (Yasin Mugerwa, Ugandan MPs Amend Income Tax Law to Secure Tax Exemption, KFM (Apr. 15, 2016), Open Source […]

Netherlands: Automatic Exchange of Tax Rulings

(Apr. 12, 2016) The State Secretary for Finance of the Netherlands, Eric Wiebes, issued Letter No. AFP 16/319 M on April 1, 2016, containing answers to questions raised by Members of the Dutch House of Representatives (Tweede Kamer) about the automatic exchange of information on tax rulings with European Union Member States. The matter was […]

Switzerland: Rejection of Abolishment of Marriage Tax Penalty and Constitutional Definition of Marriage

(Mar. 11, 2016) On February 28, 2016, Swiss voters rejected by a narrow vote of 50.8% to 49.2% a referendum to abolish the marriage tax penalty in Swiss law. (Vorlage Nr. 596, Vorläufige amtliche Endergebnisse [Initiative No. 596, Preliminary Official Results], Schweizerische Bundeskanzlei [Swiss Federal Chancellery] website (Feb. 28, 2016).) The “marriage penalty” refers to tax provisions […]

Romania: Publication of Names of Delinquent Taxpayers

(Feb. 17, 2016) Romania’s National Agency for Fiscal Administration recently issued a new procedure for the online publication of lists of taxpayers that have outstanding tax liabilities. According to Order No. 558, the Agency will publish on its website two lists of delinquent taxpayers, one for legal persons and one for individuals.  (Oana Popa, Lists […]

Belarus: Tax Code Amended

(Feb. 12, 2016) On December 30, 2015, Belarus adopted a law amending its Tax Code. The new legislation, Law No. 343-Z, came into effect on January 1, 2016, and made changes to provisions for both corporate and individual tax payers. (Belarus Tax Update 2016, SORAINEN (Jan. 2016); Viktar Strachuk, Belarus: Law Introducing Tax Amendments for […]

Thailand: First Inheritance Tax in Decades Comes into Force

(Feb. 5, 2016) On February 1, 2016, an inheritance tax came into effect in Thailand for the first time in 72 years. The purpose of the law is to increase the tax base to generate revenue. The government has announced it expects to reap the equivalent of US$28 to $56 million from the new tax […]

Belgium: Court Rules Tax Haven Requirements Constitutional

(Feb. 4, 2016) Belgium’s Constitutional Court issued a decision on January 21, 2016, on the question of whether tax havens are unconstitutional. The decision, No. 11/2016, was in response to a request for a preliminary ruling sent by a lower court in Antwerp. The request asked whether the rules prohibiting tax deductibility and imposing reporting […]

Sweden: Supreme Administrative Court Rules Trade in Bitcoins Not Subject to VAT

(Feb. 4, 2016) On February 2, 2016, the Swedish Supreme Administrative Court issued a ruling that trade in Bitcoins is not subject to value-added tax (VAT). (Högsta förvaltningsdomstolens dom [Supreme Administrative Court’s Judgment] (SAC Judgment), Nr. 7101-13 (Feb. 2, 2016).) The judgment was based on a case in which the Swedish Tax Authority had appealed […]