Americas
Cambodia
Asia-Pacific
Asia-Pacific
Asia-Pacific
Asia-Pacific
Asia-Pacific
Asia-Pacific
Asia-Pacific
Singapore and Cambodia sign tax treaty, text available
Singapore and Cambodia have signed a tax treaty, the Inland Revenue Authority of Singapore has . . .
Americas
US-Cambodia FATCA IGA enters into force
The US Treasury today announced on its website a Model 1 FATCA intergovernmental agreement (IGA) signed the US-Cambodia entered into . . .
ASEAN
Asia-Pacific
Asia-Pacific
Americas
US IRS gives countries with “in substance” FATCA IGAs more time to sign IGAs, adds more countries to the “in substance” list
The US IRS on December 1 released an advance copy of guidance that provides that countries that have reached FATCA intergovernmental agreements (IGAs) “in substance” that do not sign an IGA by December 31 will continue to be treated as if an IGA was in effect as long as the country displays a “firm resolve” to sign an IGA as soon as possible. The new guidance . . .
Asia-Pacific
Americas
US and Cambodia sign Model 1 FATCA IGA
The US Treasury Department has updated its FATCA website, reporting that Cambodia has. . .
Asia-Pacific
OECD holds Asia-Pacific regional meeting on BEPS
Tax officials from 21 Asia Pacific countries and organizations attended an OECD regional network meeting on base erosion and profit shifting (BEPS) designed to give more nations a voice in the development of OECD/G20 base erosion profiting shifting (BEPS) plan output. The meeting, held February 12–13 in Seoul, also . . .
