Davide Anghileri of the University of Lausanne provides an overview of the tax proposals of interest to multinationals in Singapore's budget, presented to parliament on February 20, . . .
The Australian Taxation Office (ATO), on 22 February, released Practical Compliance Guideline PCG 2017/2 (PCG 2017/2), outlining simplified transfer pricing record-keeping options to minimise record-keeping for eligible taxpayers, writes Davide Anghileri . . .
Stefano Mariani and Calvin Ng of Deacons provide a comprehensive analysis of the tax proposals in Hong Kong’s budget 2017--2018, released today, which the authors argue do little to promote Hong-Kong's long-term competitiveness . . .
See: Budget. *The budget will be analyzed in a forthcoming MNE Tax article.
Hong Kong and Pakistan signed a tax treaty on February 17, the Hong Kong government has announced. This is the 37th tax treaty signed by . . .
The Australian government is moving forward with efforts to establish a public register of the beneficial owners of companies to put an end . . .
A tax information exchange agreement between Japan and Panama, signed August 25, 2016, will enter into force on March 12, Japan's Ministry . . .
Japan and the Bahamas on February 9 signed a protocol to their tax information exchange agreement (TIEA), agreeing to upgrade the agreement by providing for automatic exchange . . .
Julian Feiner of Dentons, London, discusses proposed Australian legislation, introduced into Parliament February 9, that would implement a diverted profits tax, comparing the draft to the UK DPT . . .
See: Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017; Diverted Profits Tax Bill 2017. MNE Tax expects to publish an analysis of this development shortly.
Indian and Austrian government officials on February 6 signed a protocol to their 1999 tax treaty that would broaden the scope of the countries' existing framework of exchange of tax. . . .
Japan and the Bahamas have agreed in principle to partially modify their 2011 tax treaty, Japan's Ministry . . .
Davide Anghileri of the University of Lausanne discusses Switzerland's decision to launch a consultation on automatic exchange of information with 20 more countries . . .
International tax specialist, Ashish Goel, analyzes key tax proposals in India’s 2017-18 budget, released today, that affect cross-border business, including important new interest deductibility limits, rules providing for secondary transfer pricing adjustments, and provisions clarifying taxation of indirect transfers of assets . . .
Davide Anghileri of the University of Lausanne writes about Australian Taxation Office guidance published January 27 designed to help foreign multinationals and other taxpayers understand the ATO's views on what better tax corporate governance practices look like so companies can develop or improve their own tax governance and internal control framework . . .
Japan and Austria signed a new tax treaty on January 30 to update their 1963 agreement, Japan's . . .
US Treasury has announced on its website that FATCA intergovernmental agreements (IGAs) have entered into force with the UAE, Portugal, Croatia, Montserrat and that IGAs . . .
See: Economic Times.