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United States: Cayuga Indian Nation Immune from County Tax Foreclosure Action

(Nov. 6, 2020) On October 23, 2020, the U.S. Court of Appeals for the Second Circuit affirmed a lower court’s decision permanently enjoining Seneca County, New York, from foreclosing on the Cayuga Indian Nation’s real property for nonpayment of property taxes on the ground of tribal sovereign immunity. (Cayuga Indian Nation of New York v. […]

Italy: Supreme Court Decision Finds Tax Inversion Illegal Absent Actual Transfer of Functions

(Oct. 22, 2020) On March 16, 2020, the Italian Supreme Court of Cassation issued Decision No. 10098 on the legal consequences of tax inversion (esterovestizione), which is the relocation abroad of the residence of a person or company in order to enjoy a more advantageous tax regime. Confirming its precedent, the Court held that the […]

Japan: Revised Enforcement Rule of the Electronic Books Preservation Act Seeks to Ease Requirements for Paperless Tax Documents

(Oct. 5, 2020) The amended Enforcement Rule of the Electronic Books Preservation Act (Enforcement Rule) will come into force on October 1, 2020. (Ministry of Finance (MOF) Ordinance No. 43 of 1998, amended by MOF Ordinance No. 24 of 2020.) The Enforcement Rule was amended to enable the following electronic records to be stored instead […]

Italy: Urgent Economic Measures Adopted in Response to COVID-19 Damage

(Sept. 18, 2020) A law approving urgent measures for the support and revitalization of the national economy in response to the negative impacts of the COVID-19 pandemic entered into force in Italy on August 15, 2020. Decree-Law No. 104 of August 14, 2020 provides additional aid to employers, bonuses for workers in certain sectors, special […]

Japan: Alcohol Regulation Tentatively Eased for Disinfectant Production due to COVID-19 Pandemic

(June 15, 2020) Between the middle of March and the beginning of May 2020, government agencies in Japan instituted regulations to ease restrictions on the production, storage, sale, and use of alcohol to make more disinfectants available for medical institutions and general consumers because of the COVID-19 health emergency. Background In January 2020, Japan began […]

Egypt: Authorities Adopt Preventive and Relief Measures Aimed at COVID-19 Outbreak

(Apr. 3, 2020) With the number of people in Egypt infected with the coronavirus nearing 1,000 during the month of March 2020, the prime minister of Egypt, Mostafa Madbouly, held a press conference on March 24 to announce a number of preventive measures effective for a period of 15 days to curb the outbreak of […]

Mexico: Constitutional Amendment on Tax Forgiveness Passed

(Mar. 26, 2020) On February 25, 2020, Mexico’s Congress passed a constitutional amendment generally prohibiting tax forgiveness except in a limited number of cases determined by statutory law. Background Mexico’s President Andres Manuel Lopez Obrador proposed this amendment in 2019, arguing that tax forgiveness powers had been exercised excessively and baselessly by previous administrations. Specifically, […]

Turkey: Parliament Passes Amendments to New “Valuable Real Estate Tax”

(Feb. 28, 2020) On February 14, 2020, Turkey’s Parliament adopted Law No. 7221, which, among other things, amends several provisions of the Real Estate Tax Law (Law No. 1319). The provisions in question were only recently introduced last December by Law No. 7194. The provisions of Law No. 7194 had introduced an annual “Valuable Real […]

Turkey: Digital Services, Accommodations, and Valuable Real Estate Taxes Introduced

(Jan. 14, 2020) On December 5, 2019, Turkey’s parliament passed Law No. 7194, which, among other things, introduced three new taxes. The Law, which was published in the Official Gazette on December 7, provides for a “digital services tax,” an “accommodations tax,” and a “valuable real estate tax.” Digital Services Tax This tax is assessed […]

Germany: Tax Rate for Female Sanitary Products Reduced

(Jan. 3, 2020) On January 1, 2020, a new reduced tax rate of 7% for female sanitary products went into effect in Germany. The tax reduction was enacted as part of the Annual Tax Act. (Annual Tax Act art. 12, no. 21.) Background to the Tax Reduction The German Value-Added Tax Act (VAT Act) charges either a […]