Japan and Russia have begun negotiations to amend their tax treaty, Japan's Ministry of Finance has announced. The . . .
Switzerland and Pakistan signed a tax treaty on March 21, Switzerland's Federal Council . . .
Carlo Fassbinder is Luxembourg's new Director of Taxation at the Ministry of Finance, Luxembourg's Ministry of Finance today announced. Fassbinder was previously head of retail and corporate . . .
Hong Kong signed treaties with six countries on March 16 for the automatic exchange of financial account information (AEOI) in tax. . .
Davide Anghileri of the University of Lausanne discusses tax guidance issued by the Italian Revenue Agency clarifying Italy's patent box regime, the tax credit for research and development (R&D) activities, and the tax credit for new business assets. . . .
JP Canavan discusses the EU Court of Justice's highly anticipated decision in the Euro Park Service case, which further defines the limits of EU Member States’ ability to restrict tax deferral benefits on mergers, reorganizations, and similar transactions . . .
See: Steptoe & Johnson.
Singapore and Denmark signed an agreement for the automatic exchange of financial account information on . . .
Davide Anghileri of the University of Lausanne discusses Italy's new country-by-country reporting requirements for large multinationals . . .
Singapore has signed agreements with Belgium and Luxembourg for the automatic exchange of financial account information, the Inland Revenue Authority of Singapore (IRAS) announced . . .
Taiwan's taxation office announced Monday that foreign enterprises and other entities from specified countries that have no fixed place of business in Taiwan but engage in. . .
Switzerland's parliament, on March 10, approved a withholding tax exemption for intragroup interest payments, writes Davide Anghileri of the University of Lausanne. . .
Dublin-based tax specialist, JP Canavan, discusses a March 8 ruling of the Court of Justice of the European Union which concludes that dividends paid by a Belgian subsidiary to its parents, both Dutch UCITS, do not qualify for an exemption from Belgian withholding tax under the EU Parent-Subsidiary Directive . . .
Davide Anghileri of the University of Lausanne discusses a March 7 European Court of Justice ruling concluding that the EU VAT directive is valid under EU law even though it excludes electronically-supplied digital books, newspapers, and periodicals from a reduced rate of VAT . . .