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For discussion of the October 15 decision, 9 Afs 57/2015 – 120, see, EY.
See: The Korea Herald
The US Treasury Department has updated its FATCA website, reporting that Montserrat has signed a Model 1 intergovernmental . . .
Australia on September 18 released draft legislation to implement the OECD’s Common Reporting Standard for the automatic exchange of financial account . . .
"Ireland will probably face censure from European authorities within months in relation to its tax dealings with Apple Inc.," write Gaspard Sebag and Joe Brennan of Bloomberg Business, quoting unnamed sources. See: Bloomberg Business.
US Senate Finance Committee Chairman Orrin Hatch (R-UT) and House Ways and Means Chairman Paul Ryan (R-WI) today sent a letter to Treasury Secretary Jack Lew asking Treasury stop work on a regulation project to . . .
Canada signed 31 advanced pricing arrangements (APAs) in FY 2014/2015, the most in five years, according to data released August 20 by the Canadian Revenue Agency (CRA). A total of 29 bilateral and 2 unilateral . . .
China and South Korea have signed a bilateral advance pricing agreement, the Chinese goverment announced in a June 23 English-language release. The signing took place during a Sino-South Korea tax commissioners meeting . . .
India and Japan are poised to resolve about 15 transfer pricing disputes under the mutual agreement procedure involving the automobile industry and large trading houses, writes Jayshree P Upadhyay of the Business Standard in a May 27 article. India also expects to soon resolve transfer pricing disputes involving the UK and France. See, Business Standard.
The OECD on April 4 released public comments on a discussion draft under action 12 the base erosion profit shifting (BEPS) plan dealing with mandatory disclosure rules. The draft guidance, issued March 31, provides recommendations to tax administrations on how to structure mandatory disclosure rules . . .
The US IRS on April 20 announced it has updated the FATCA International Data Exchange Service (IDES) user guide to include enhancements for reporting. . .
The OECD on April 16 released a draft report under action 11 of the base erosion and profit shifting (BEPS) plan on improving the availability and analysis of data on BEPS and on monitoring the effectiveness and economic impact of actions taken to address BEPS. The report concludes that lack of data . . .
The OECD on February 24 released 47 comments to a discussion draft on OECD international VAT/GST guidelines relating to the place of taxation of business-to-consumer (B2C) supplies of services and intangibles. The draft, prepared under . . .
The Canadian Revenue Agency (CRA) has issued guidance on the use of multiple year data in determining the arm’s length price in transfer pricing cases. The guidance also address the use of statistical tools . . .
Irish Tax and Customs on January 30 released guidance on qualifying avoidance disclosures under Section 811A(2A) Taxes Consolidation Act 1997. Under the . . .
The UK's HMRC on January 28 published the text of a tax information exchange agreement (TIEA) signed recently by the UK and Monaco . . .
The US Treasury Department has updated its FATCA website, reporting that Qatar has signed a Model 1 intergovernmental agreement (IGA) with the United States as of January 7. The text of the agreement is available. See, agreement.
A tax treaty between the UK and Iceland, signed December 17, 2013, entered into force on November 10, the UK government announced December 15. See, text of UK/Iceland treaty.
Former PwC auditor, Antoine Deltour, was charged with multiple crimes in Luxembourg on December 12 for stealing and leaking confidential PwC client advance tax rulings and other documents that were later placed on the Internet by the International Consortium of Investigative Journalists (ICIJ). He has admitted his involvement, but says that he did not provide all the material released on the ICIJ website. See, Blomberg, The Guardian, Luxemburger Wort, The Irish Times.
EY announced November 19 that Ray Beeman, former adviser to Chairman of the House Ways and Means Committee Dave Camp, has joined Ernst & Young's National Tax Department in Washington, DC. As Tax Counsel and Special Adviser for Tax Reform, Beeman developed discussion drafts related to international tax, financial products, and pass-throughs. He also helped prepare The Tax Reform Act of 2014, released by Chairman Camp in February. See, EY release.
Germany and the UK have agreed to a proposal that would put limits on preferential intellectual property regimes, including the UK's patent box regime, for purposes of drafting uniform rules responding to Action 5 of the OECD/G-20 base erosion profit shifting (BEPS) plan. The compromise proposal breaks . . .
Irish Tax and Customs has announced that Ireland signed a tax treaty with Ethiopia on November 3. The text of the treaty is not yet available. See, Irish Tax and Customs website.
Bureau of Internal Revenue Commissioner Kim S. Jacinto-Henares has been appointed by UN Secretary General Ban Ki Moon as a member of the UN Committee of Experts on International Cooperation in Tax Matters in accordance with Economic and Social Council (ECOSOC) Resolution 2004/69, according to a November 4 press release.