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International Operations Update


The Swiss Federal Council introduces stronger measures in the collection of VAT from non–resident companies providing services in Switzerland.

Changes in the Employment Act (EA) extend better protection for more workers and improve employment standards.

New amendments introduced to boost growth and job creation of SMEs.

Significant changes to the regulatory landscape for branches and representative offices will take effect on January 1, 2015.

Portugal has submitted a range of new austerity budget measures for January 1, 2015.

The Code of Commercial Companies now facilitates the establishment and operation of LLCs.

Small and medium-sized companies are now required to prepare special purpose financial reports that meet Inland Revenue’s minimum requirements.

Significant changes will take place in the labor law should the Dutch Upper Chamber adopt the new Work & (Job) Security Act.

Royal Malaysian Customs which will administer the new GST regime going into effect April 2015, has made a number of GST-related guides available.

VAT shall not be levied where service tax has already been charged.