The Swiss government has today announced a consultation on commencing automatic exchange of information in tax matters with 22 countries, writes Davide Anghileri, a lecturer at the University of Lausanne . . .
Davide Anghileri, a lecturer at the University of Lausanne, discusses a Court of Justice of the European Union decision which concludes that Portugal's current practice of denying Portuguese companies a deduction for intercompany dividends received from Tunisian or Lebanese subsidiaries violates EU law . . .
Jens Brodbeck, head of ENSafrica’s transfer pricing practice in Cape Town, discusses new South African record-keeping requirements for transfer pricing transactions which became effective October 1 . . .
On 24 November, Switzerland signed joint declarations on the introduction of automatic exchange of information (AEOI) in tax matters with South Africa, writes Davide Anghileri of the University of Lausanne . . .
The OECD has today asked international business to report grievances about the mutual agreement procedure (MAP) for resolving cross-border tax disputes in the US, UK, Belgium, Canada, Netherlands, and Switzerland. The OECD seeks responses to a . . .
BRICS leaders, following their summit held October 15--16, called for tax policies that promote inclusive growth and expressed support for the implementation of the OECD/G20 base erosion profit shifting . . .
The UN Committee of Experts on International Cooperation in Tax Matters (Committee) has released several reports in advance of its annual meeting, slated for October 11--14 in New York, revealing that significant changes to the UN transfer pricing manual and model tax convention are . . .
Peter Dachs of ENSafrica, Cape Town, discusses proposed revisions to South Africa's tax law, released 8 July, that would reverse the planned introduction of withholding tax on service fees and that would modify the tax treatment of hybrid debt, share incentive schemes, and trusts that provide interest-free loans . . .
Thirty-six countries and jurisdictions that are neither OECD nor G20 members have joined the framework to implement the OECD/G20 base erosion profit shifting (BEPS) project to combat multinational tax avoidance, and 21 more are expected to join in the coming months, the . . .
Mansi Seth, US practice leader at Nishith Desai Associates in New York, and Shipra Padhi, a senior international tax specialist based in the firm's Mumbai office, discuss how the taxation of foreign investment in India will change as a result of the renegotiation of the India-Mauritius tax treaty . . . .