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notification to the IRS by July 29, 2013. The writtennotification must affirmatively decline extensionof the EZ nomination.years that include December 31, 2012, the credit is20 percent of the employer's qualified wages (up toUSD15,000 per employee).EZs are highly distressed urban and rural communitieswho may be eligible for a combination of taxcredits for businesses, grants, low-cost loans andother benefits. Above all, an employment tax creditprovides businesses with an incentive to hire individualswho both live and work in an EZ. For taxIn addition, the EZ benefits available to businessescan include increased Section 179 tax deductions(of up to USD35,000 of the cost of eligibleequipment purchases), and the 60 percentexclusion of tax on capital gains upon the sale ofcertain assets.74
TAX TREATY ROUND-UPISSUE 30 | JUNE 6, 2013ARMENIA - ARGENTINAForwardedThe Government of Armenia on May 29, 2013, approvedthe signing of a TIEA with Argentina.CANADA - VARIOUSForwardedA bill to implement DTAs and DTA Protocols signedbetween Canada and Namibia, Serbia, Poland, HongKong, Luxembourg and Switzerland was tabled beforeCanada's Parliament on May 23, 2013.CZECH REPUBLIC - KOREA, SOUTHNegotiationsAccording to preliminary media reports, the CzechRepublic and South Korea are to hold four-day negotiationstowards a DTA, concluding on June 13, 2013.ETHIOPIA - PORTUGALSignatureEthiopia and Portugal signed a DTA on May 25,2013, the Ethiopian Government has confirmed.KAZAKHSTAN - LUXEMBOURGRatifiedTh e Kazakhstan authorities on May 21, 2013 ratifiedthe DTA signed with Luxembourg on June26, 2008.KOREA, SOUTH - VARIOUSForwardedThe Government of South Korea has forwardedtwo Tax Information Exchange Agreements signedwith Vanuatu, and the Bahamas, to the country'sNational Assembly for its approval.LUXEMBOURG - VARIOUSForwardedLuxembourg's Chamber of Deputies has approveda law to ratify the DTAs signed with Kazakhstanand Sri Lanka, and to approve the ratification of itsDTA with Laos.NETHERLANDS - CHINASignatureThe Netherlands and China signed a new DTA onMay 31, 2013.75
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GLOBAL TAX WEEKLYa closer lookISSUE
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GLOBAL TAX WEEKLYa closer lookISSUE
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FEATURED ARTICLESISSUE 30 | JUNE 6,
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taxation treaties concluded by Swit
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UK, its offshore dependencies, and
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financing and all forms of financia
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Th e Government pointed out in part
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Talks are now underway. The TIEA wi
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through which they can clamber in o
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Page 29 and 30: Financial transactions ( e.g. inter
Page 31 and 32: OECD Section E - Redraft On Safe Ha
Page 33 and 34: suggests that the following items m
Page 35 and 36: FEATURED ARTICLESISSUE 30 | JUNE 6,
Page 37 and 38: State Interest And IntangibleExpens
Page 39 and 40: States generally define "intangible
Page 41 and 42: Code Sec. 1563(controlledgroup)Stat
Page 43 and 44: ConnecticutGeorgiaIllinoisIndianaRe
Page 45 and 46: Rhode IslandTennesseeVirginiaWest V
Page 47 and 48: Table 4. Comprehensive Income Tax T
Page 49 and 50: include federal interest income, st
Page 51 and 52: Recurring IssuesRestructuring of th
Page 53 and 54: M&A. Nick has extensive experience
Page 55 and 56: and consumers." As Germany and Chin
Page 57 and 58: on many levels. The panel found tha
Page 59 and 60: equirements placed on the states, i
Page 61 and 62: NEWS ROUND-UP: COUNTRY FOCUS - ITAL
Page 63 and 64: NEWS ROUND-UP: REAL ESTATE AND PROP
Page 65 and 66: ates - such that, in 2014, the 4 pe
Page 67 and 68: NEWS ROUND-UP: FTTISSUE 30 | JUNE 6
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Page 71 and 72: Finally, the Federal Council veheme
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Page 77 and 78: CONFERENCE CALENDARISSUE 30 | JUNE
Page 79 and 80: Key speakers: John Capasso (Alvarez
Page 81 and 82: Key speakers: TBA6/27/2013 - 6/27/2
Page 83 and 84: 6/14/2013 - 6/14/2013http://www.con
Page 85 and 86: THE CYPRUS BAIL-OUT ANDFOREIGN CLIE
Page 87 and 88: Chair: Jonathan Levy (Partner, Reyn
Page 89 and 90: IN THE COURTSISSUE 30 | JUNE 6, 201
Page 91 and 92: on including the profit from the do
Page 93 and 94: deduct VAT as a result of incomplet
Page 95 and 96: where the taxpayer had somehow offs
Page 97 and 98: een paid in the destination State.
Page 99 and 100: that Spain has gone its own way fir
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