The Ministry of Finance published official guidance on October 27, 2017, relating to the tax liability of non-residents providing software or access to databases to German resident clients and their tax withholding obligations.
Italy recently passed changes to its reduced-rate value-added tax rates.
China has abolished an existing foreign direct investment law that regulates the establishment of representative offices of foreign firms doing business in China.
Parliament passed a new law on the registration of beneficial owners of Austrian legal entities that will become effective January 15, 2018.
Effective January 1, 2017 Brazilian and foreign companies are required to identify the “Final Beneficiaries” of corporate registrations.
The Market Supervision Bureau of Shanghai Pudong New Area has recently announced that in execution of the “Shanghai Municipal Administrative Measures on Company Domicile Registration" (Hu Fu Ban Fa  No.15) it will no longer require independent domicile for new set-ups in the Shanghai Free Trade Zone and the address of a local lawyer will be acceptable. The relaxation should enable quicker entrance into the China market for foreign investment
Prime Minister Modi wants to reduce the time delay in getting a business registered to a somewhat optimistic same day turnaround
A new law was passed on May 6, 2014 that will offer Representative Offices the opportunity to hire foreign nationals under the highly-qualified specialist regime (HQS)
The Federation Council approved data privacy provisions including the requirement for databases to be located in Russia
Foreign organizations can now close their Indian branches or liaison offices through authorized dealing banks instead of the RBI
SAIC announces reforms aimed at reducing the costs for start-ups and encouraging non-government investment
The choice of foreign entity structure always depends on the investor's strategy and the desired degree of independence that the overseas operation is to have from the parent company, but it also depends on the risk/reward profile, local requirements, and general ease of entry. With markets in flux around the world and tax authorities on high alert for taxable presence, it’s of increasing importance that due consideration be given to the following issues when determining an entity structure.