The OECD has today published peer review reports that critique the tax treaty dispute resolution process of six countries: United States, Belgium, Canada, the Netherlands, Switzerland, and the United Kingdom. The peer review was conducted by the “Inclusive Framework on BEPS,” comprised of over 100 countries that have pledged to . . .
The US and Switzerland have agreed that Swiss bank account owner identities can remain confidential for purposes of the Foreign Account Tax Compliance Act (FATCA) in some instances where the account is held . . .
Switzerland and South Korea have agreed to work toward implementing automatic exchange of information (AEOI) in tax matters on a reciprocal basis in accordance with the OECD common . . .
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. . .
Corporate tax reform III was rejected by popular referendum today, with 59.1 percent of the population voting against the Swiss government proposal, writes MNE Tax contributing editor, Davide Anghileri, of the University of Lausanne . . .
Davide Anghileri of the University of Lausanne discusses Switzerland and India’s November 22 signing of a joint declaration on the introduction of automatic exchange of information in tax matters . . .
Davide Anghileri of the University of Lausanne discusses Switzerland and Austria’s November 11 agreement to terminate their withholding tax agreement . . .
Switzerland and Latvia today signed a protocol to their 2002 double taxation agreement, Switzerland’s Federal Council has . . .
Switzerland’s parliament, on March 10, approved a withholding tax exemption for intragroup interest payments, writes Davide Anghileri of the University of Lausanne. . .
In an effort to provide their tax administrations with more tools to combat corporate tax avoidance through transfer pricing, officials from 31 countries today signed an agreement setting . . .
Switzerland has decided to pursue automatic exchange of financial account information arrangements with 41 more countries, writes Davide Anghileri of the University of Lausanne . . .
Davide Anghileri of the University of Lausanne discusses Switzerland’s decision to launch a consultation on automatic exchange of information with 20 more countries . . .
Switzerland’s Federal Council has today announced that tax treaty protocols with Albania and Norway. . .
Canada and Switzerland on December 23 exchanged notes for automatic exchange of information in tax . . .
Davide Anghileri of the University of Lausanne discusses Switzerland’s new tax treaties with Liechtenstein and Oman . . .
The Swiss government has proposed to amend Switzerland’s withholding tax regime to facilitate the raising of capital by multinational groups, writes Davide Anghileri, PhD researcher and lecturer at the University of Lausanne in Switzerland . . .
Joint declarations were signed by Chilean and Swiss officials December 6 to introduce automatic exchange of information in tax matters between the countries, writes Davide Anghileri of the University of Lausanne . . .
Davide Anghileri of the University of Lausanne discusses Switzerland’s November 18 signing of joint declarations on the introduction of automatic exchange of information in tax matters with Brazil, Mexico, and Uruguay
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Davide Anghileri of the University of Lausanne discusses the November 16 signing by Switzerland and Argentina of a joint declaration on the introduction of automatic exchange of information in tax matters . . .
Swiss tax expert Davide Anghileri discusses the cantonal government of Zug’s September 19 announcements outlining corporate tax reform III, designed to create a tax environment that maintains the canton as an attractive place to invest but also bring it in-line with international tax standards . . .
Switzerland has signed joint declarations on the introduction of automatic exchange of information in tax matters with Israel, New Zealand, and San Marino, writes Davide Anghileri, a researcher at the University of Lausanne . . .
Switzerland has deposited the instruments of ratification for the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, furthering its effort to promote of tax transparency and combat tax evasion. writes Davide Anghileri, PhD researcher and lecturer at the University of Lausanne . . .
Davide Anghileri, a PhD researcher and lecturer at the University of Lausanne, discusses guidance issued by the Italian tax authority on September 16 that provides important details on how to determine if Italy’s controlled foreign company (CFC) tax rules will apply . . .
(Updated 12/10/2015) The European Council, during a December 8 meeting, formally agreed to an amended directive requiring EU States to exchange information automatically on advance cross-border tax rulings and . . .
Switzerland’s Federal Council today announced that it has adopted a dispatch on a double taxation agreement signed with Oman on May 22. The agreement has been . . .
Switzerland’s Federal Council on January 14 launched two consultations on legislation that would enable automatic exchange of tax information with other nations. One consultation concerns approval and implementation of the OECD/Council of Europe Convention . . .
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