ey-global-tax-policy-outlook-for-2015

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Finland 2.3 Tax policy outlook for 2015 — summary Corporate income tax burden Personal income tax burden VAT/GST/sales tax burden X Lower No change Higher Lower No change Higher X Lower No change Higher X 2.4 Tax policy outlook for 2015 — detail Corporate income taxes • The 50% deductibility of entertainment expenses will be restored (currently 0% deductible). Taxes on wages and employment • No major changes are expected. VAT, GST and sales taxes • No major changes are expected. 2.5 Fiscal stimulus in 2015 2.6 Political landscape • Parliamentary elections will occur in spring 2015. 2.7 Current tax policy and tax administration leaders Tax policy leaders • Alexander Stubb, Prime Minister • Antti Rinne, Minister of Finance • Martti Hetemäki, Secretary of State • • Kimmo Sasi, Chairman, Parliament’s Finance Committee Tax administration leaders • Administration • 76 | The outlook for global tax policy in 2015
Finland 2.8 Key tax policy changes in 2014 • Reduction of the corporate tax rate from 24.5% to 20% • 2.9 Country position on OECD Base Erosion and Prot Shifting (BEPS) Action Plan • participating and following the outcomes of the BEPS 2.10 Pending tax proposals • None 2.11 Consultations opened/closed • None The outlook for global tax policy in 2015 | 77
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The outlook for global tax policy i
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Tax twists and turns For more than
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where cuts in VAT rates were initia
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What were the highlights of 2014 fo
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Forecast of tax policy trends for 2
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The strong focus on the tax treatme
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in the formation of tax policy in 2
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Italy Japan 6/2 of the 29 countries
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to understand; if governments are g
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Messages for business We are now we
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This is probably going to turn out
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Actions for business to consider Ag
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Connect with us The outlook for glo
Page 27 and 28: Americas Tax policy Tax controversy
Page 29 and 30: Tax policy Tax controversy New Zeal
Page 31 and 32: EMEIA Tax policy Tax controversy Eu
Page 33 and 34: EMEIA Tax policy Tax controversy Sl
Page 35 and 36: Country outlooks The outlook for gl
Page 37 and 38: The outlook for global tax policy i
Page 39 and 40: Australia The following election go
Page 41 and 42: Australia 2.3 Tax policy outlook fo
Page 43 and 44: Australia 2.10 Pending tax proposal
Page 45 and 46: Brazil 2.2 Fiscal consolidation vs.
Page 47 and 48: Brazil 2.5 Fiscal stimulus in 2015
Page 49 and 50: Canada 2 | 2015 tax policy outlook
Page 51 and 52: Canada 2.3 Tax policy outlook for 2
Page 53 and 54: Canada 2.9 Country position on OECD
Page 55 and 56: Chile 2.2 Fiscal consolidation vs.
Page 57 and 58: Chile Taxes on wages and employment
Page 59 and 60: Chile 2.11 Consultations opened/clo
Page 61 and 62: China 2 | 2015 tax policy outlook
Page 63 and 64: China • • Top marginal persona
Page 65 and 66: China 2.4 Tax policy outlook for 20
Page 67 and 68: China 2.10 Pending tax proposals
Page 69 and 70: Czech Republic 2 | 2015 tax policy
Page 71 and 72: Czech Republic 2.5 Fiscal stimulus
Page 73 and 74: Denmark 2.2 Fiscal consolidation vs
Page 75 and 76: Denmark 2.7 Current tax policy and
Page 77: Finland 2.2 Fiscal consolidation vs
Page 81 and 82: France 2.2 Fiscal consolidation vs.
Page 83 and 84: France exceeds €1 million. Remune
Page 85 and 86: Germany 2 | 2015 tax policy outlook
Page 87 and 88: Germany 2.4 Tax policy outlook for
Page 89 and 90: Germany 2.9 Country position on OEC
Page 91 and 92: Greece 2.2 Fiscal consolidation vs.
Page 93 and 94: Greece 2.7 Current tax policy and t
Page 95 and 96: Hungary 2.2 Fiscal consolidation vs
Page 97 and 98: Hungary 2.5 Fiscal stimulus in 2015
Page 99 and 100: India 2 | 2015 tax policy outlook 2
Page 101 and 102: India 2.4 Tax policy outlook for 20
Page 103 and 104: India • Action 8 • The Indian t
Page 105 and 106: Ireland 2.2 Fiscal consolidation vs
Page 107 and 108: Ireland 2.8 Key tax policy changes
Page 109 and 110: Ireland 2.11 Consultations opened/c
Page 111 and 112: Italy 2 | 2014 tax policy outlook 2
Page 113 and 114: Italy 2.7 Current tax policy and ta
Page 115 and 116: Japan 2.2 Fiscal consolidation vs.
Page 117 and 118: Japan • • for each stock owne
Page 119 and 120: Japan 2.9 Country position on OECD
Page 121 and 122: Luxembourg 2 | 2015 tax policy outl
Page 123 and 124: Luxembourg 2.4 Tax policy outlook f
Page 125 and 126: Luxembourg 2.10 Pending tax proposa
Page 127 and 128: Malaysia 2 | 2015 tax policy outloo
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Malaysia 2.3 Tax policy outlook for
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Malaysia 2.9 Country position on OE
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Mexico 2.2 Fiscal consolidation vs.
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Mexico 2.7 Current tax policy and t
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Netherlands • Additionally, the C
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Netherlands 2.4 Tax policy outlook
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Netherlands exemption, the tax tre
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New Zealand 2.2 Fiscal consolidatio
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New Zealand 2.6 Political landscape
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Poland 2.2 Fiscal consolidation vs.
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Poland 2.5 Fiscal stimulus in 2015
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Portugal 2 | 2015 tax policy outloo
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Portugal 2.4 Tax policy outlook for
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Russia 2 | 2015 tax policy outlook
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Russia 2.4 Tax policy outlook for 2
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Russia 2.9 Country position on OECD
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Slovak Republic 2.2 Fiscal consolid
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Slovak Republic VAT, GST and sales
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South Africa 2.2 Fiscal consolidati
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South Africa 2.8 Key tax policy cha
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South Korea 2.2 Fiscal consolidatio
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South Korea 2.6 Political landscape
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Spain 2.2 Fiscal consolidation vs.
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Spain 2.5 Fiscal stimulus in 2015
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Switzerland 2.2 Fiscal consolidatio
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Switzerland 2.5 Fiscal stimulus in
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Thailand • Continued sluggish eco
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Thailand 2.4 Tax policy outlook for
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Thailand 2.10 Pending tax proposals
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United Kingdom 2.2 Fiscal consolida
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United Kingdom 2.5 Fiscal stimulus
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United Kingdom 2.11 Consultations o
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United States • There is a desire
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United States 2.4 Tax policy outloo
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United States • Committee • C
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EY | Assurance | Tax | Transactions
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