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The OECD on June 21 announced that Vietnam has pledged to work alongside other nations on the continuing the work of the OECD/G20 base erosion . . .
Canadian and US tax officials on June 7 signed a competent authority agreement detailing the planned exchange of annual country-by-country reports on the tax affairs of multinational . . .
The OECD announced June 9 that Botswana has joined the “Inclusive Framework on BEPS,” becoming the framework's 99th member. The . . .
The European Union and China on June 2 signed a customs cooperation agreement covering the years 2018--2020, providing the priorities for EU-China customs cooperation, writes Davide Anghileri . . .
The OECD today announced that Thailand has joined countries that have pledged to implement the OECD/G20 base erosion profit shifting (BEPS) plan minimum . . .
The partial revision of Switzerland's Value Added Tax Act will come into force on 1 January 2018, writes Davide Anghileri of the University of Lausanne . . .
The OECD today announced that Djibouti has pledged to work alongside other nations on the continuing the work of the OECD/G20 base erosion profit . . .
The Dutch Supreme Court has asked the Court of Justice of the European Union to resolve two separate disputes concerning whether the Netherlands can deny foreign investment funds refunds of the Dutch dividend withholding . . .
The EU Commission today notified France that it considers France's withholding tax on dividends paid to subsidiaries located in other EU States or European Economic Area (EEA) Members States to be contrary EU law. The Commission said . . .
Lebanon and Kuwait have signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, bringing total signatories to the agreement. . .
In a further effort to curtail tax avoidance by multinationals, Australia will introduce hybrid mismatch provisions applicable to banks and insurance companies and tighten . . .
The Italian Revenue Agency has released a new circular clarifying aspects of Italy’s tax credit regime for research and development activities notes Davide Anghileri of the University of Lausanne . . .
Google has settled a tax dispute in Italy, writes Davide Anghileri of the University of Lausanne . . .
The European Parliament on April 27 adopted a legislative resolution on a proposal for a Council directive . . .
The United Arab Emirates on April 21 signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, becoming the 109th jurisdiction to participate in the convention. The treaty, developed in 1988 by the OECD and the Council of Europe, would enable . . .
The Cayman Islands and Belize have become members of the “Inclusive Framework on BEPS,” the OECD announced today. The inclusive framework is a group of countries that have pledged to put into place minimum standards aimed at preventing tax avoidance and improving . . .
New Zealand's Inland Revenue on April 11 issued a special report providing guidance on new withholding tax rules for interest paid to related-party foreign lenders. Changes to these rules were made in the . . .
Australia has assessed seven multinational corporations with tax liabilities totaling AUS $2.9 billion (~USD 2.2 billion), Treasurer Scott Morrison and Minister . . .
The European Court of Justice has published a reference for a preliminary ruling in a case challenging a German law that denies relief from withholding tax on some distributions . . .
The UK's HM Revenue & Customs (HMRC) today published a policy paper titled “Amendments to Country By Country reporting 2017” and an updated policy. . .
The Australian Taxation Office (ATO) has released a draft taxation ruling setting out the ATO’s view on when a foreign incorporated company is considered an Australian tax resident under the central management and control test, writes Davide Anghileri. . . .
Canada's Federal budget 2017, released today, proposes to amend the Income Tax Act to prevent income from the insurance of Canadian risks from being shifted to a foreign branch of a Canadian life insurer . . .