/Tag:amnesty

The Success of the Indonesian Tax Amnesty Program

Indonesia, one of the biggest economies in Southeast Asia is implementing an ambitious tax amnesty program that aims to repatriate assets from tax heavens. Thus, the country hopes to reduce social inequality, stimulate its economic growth, and increase tax compliance on a sustained basis. The program includes tax incentives and immunity from prosecution in return for [...]

Luxembourg Announces Tax Amnesty Plan

Luxembourg has recently announced its first tax amnesty plan for undeclared income. The temporary tax amnesty scheme for 2016-2017 aims at “laundering” tax evaders and regulating “assets and income held by persons with tax residence in Luxembourg.” According to the current Luxembourg legislation, sanctions for a willful tax fraud and evasion include (i) a fine of [...]

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