Africa

Algeria

Costa Rica issues new transfer priccing documentation guidelines: KPMG→

November 15, 2019

Africa

EU Parliament approves public country-by-country reporting resolution

October 30, 2019

Members of the European Parliament on October 24 adopted a resolution urging . . .

Africa

OECD’s Pillar One proposal could be first step toward shift in taxing rights to destination countries: Michael Devereux / University of Oxford→

October 23, 2019

Africa

Mauritius, Kenya tax treaty protocol signed

October 23, 2019

The Mauritius government has announced that a protocol . . .

Africa

BEPS MLI to enter to force for Mauritius

October 23, 2019

Mauritius on October 18 deposited its instrument of ratification . . .

Africa

Estimating reliable transfer pricing profit indicators requires use of all available data

October 23, 2019

Ednaldo Silva, Founder and Director at RoyaltyStat, writes that the arm’s length argument of many transfer pricing reports is weak because the sample is not random and the sample size of three-year data points is too small . . .

Africa

Nigeria to introduce e-filing for transfer pricing related returns: PwC→

October 16, 2019

Africa

African countries support OECD pillar one unified approach with carve-out for commodities and extractives, Amount B fixed minimum remuneration: African Tax Administration Forum→

October 13, 2019

Africa

EU Council revises its tax blacklist, addresses “two out of three” exception and foreign source income exemption regimes

October 10, 2019

Davide Anghileri of the University of Lausanne, Switzerland, resolutions relating to taxation adopted by the of the EU Council today . . .

Africa

Angola: VAT introduced October 1 replacing consumption tax: Macauhub→

October 8, 2019

Africa

EU Code of Conduct Group proposes changes to tax blacklist for seven countries including Switzerland, UAE, Mauritius

October 8, 2019

Davide Anghileri of the University of Lausanne, Switzerland, discusses October 4 EU Code of Conduct Group (Business Taxation) recommendations for amendments to the EU list of non-cooperative tax jurisdictions . . .

Africa

Zambia budget includes transfer pricing measures: KPMG→

October 1, 2019

Africa

Japan, Morocco agree to terms of new tax treaty

October 1, 2019

The Ministry of Foreign Affairs of Japan today announced that . . .

Africa

OECD report discusses tax reform, trends in OECD countries and Argentina, Indonesia, South Africa: OECD→

September 7, 2019

Africa

Nigeria to collect company tax debt from directors, staff: Deloitte→

August 29, 2019

Africa

Zimbabwe proposes amendments to thin capitalization rules

August 26, 2019

Walker Nyachowe, Managing Director of Walker Consulting Services, discusses Zimbabwe’s Minister of Finance Economic Development’s 2019 Mid-Term Fiscal Policy Review Statement, delivered August 1, which includes proposed amendments the thin capitalization rules . . .

Africa

Google warns Kenya lawmakers that digital tax could provoke US trade war: Lynet Igadwah / Business Daily→

August 22, 2019

Africa

Kenya, Turkey to sign tax treaty: Xinhua→

July 17, 2019

Africa

Kenya Revenue Authority wins court fight over Cyprus-based oil pipeline company’s tax bill: Moses Michira / Standard Digital→

August 5, 2019

Africa

South Africa proposes more refinements to anti-dividend stripping rules

June 20, 2019

Emil Brincker of Cliffe Dekker Hofmeyr Inc. discusses South Africa draft legislation released June 10 that is designed to further strengthen the recently introduced anti-dividend stripping rules . . .

Africa

Japan, Nigeria to begin tax treaty negotiations

June 18, 2019

The Ministry of Foreign Affairs of Japan . . .

Morocco signs multilateral agreement on exchange of country-by-country reports

June 25, 2019

Morocco has signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports, becoming . . .

Africa

Switzerland’s Federal Council approves plan to exchange account data with 19 more country tax administration

May 30, 2019

Davide Anghileri of the University of Lausanne writes that Switzerland’s Federal Council adopted a dispatch yesterday approving the introduction of automatic exchange of financial account information with 19 more countries . . .

Africa

Switzerland to exchange financial account information with 33 more countries for tax purposes

August 15, 2019

Davide Anghileri of the University of Lausanne discusses an August 14 decision of Switzerland’s Federal Council confirming that Switzerland will exchange financial account information with 33 more reviewed partner countries . . .

Africa

CIAT database reflects progress made by 15 countries implementing BEPS recommendations

August 9, 2019

In an August 8 update, the Inter-American Center of Tax Administrations (CIAT) has reported on 15 member countries’ progress adopting . . .

Africa

Mauritius amends country-by-country reporting rules to add penalties for noncompliance

May 27, 2019

Akshar Maherally, Managing Director of WTS Tax Consulting (Mauritius) Ltd, Mauritius, discusses new rules, published May 4, that impose penalties on multinationals that do not comply with country-by-country reporting requirements . . .

Africa

Journalists publish details of 200+ companies using offshore law firm, conclude Mauritius promotes tax avoidance

July 23, 2019

Data on more than 200 companies that engaged the Mauritius office of Conyers Dill & Pearman were published on the internet today by the . . .

Africa

Zimbabwe enacts transfer pricing documentation law: Alois Vinga / NewZimbabwe.com→

May 17, 2019

Africa

South Africa to introduce carbon tax on June 1: Tsvetana Paraskova / OilPrice.com→

May 30, 2019

Africa

Mauritius to add new tax incentives, changes to partial exemption regime

June 12, 2019

Johanne Hague, Senior Partner, Juristconsult Chambers, Ebene, Mauritius, discusses tax changes in the Mauritius budget for 2019—2020, delivered June 10 . . .

Africa

Zimbabwe introduces digital economy tax, transfer pricing filing requirement

June 2, 2019

Walker Nyachowe, Founder & Managing Director, of Walker Consulting Services, discusses Zimbabwe’s 2019 budget which introduces a new tax on the digital economy and new transfer pricing return filing requirements . . .

Africa

Seychelles publishes country-by-country reporting regulations

May 28, 2019

The government of Seychelles on April 23 published country-by-country reporting regulations in the . . .

Africa

Singapore, Korea sign tax updated treaty lowering withholding tax rates

May 13, 2019

The governments of Singapore and South Korea today signed . . .

Africa

Eswatini becomes the 132nd country to join the “Inclusive Framework on BEPS”

July 29, 2019

The OECD on July 26 announced the that southern Africa . . .

Africa

Kenya budget proposes new tax on digital economy, capital gains tax hike, enhanced tax incentives

June 26, 2019

George Maina an Associate partner at Rödl & Partner Limited, Nairobi, discusses the Kenyan budget statement for the fiscal year 2019—2020, announced June 13, which includes tax changes of interest to multinationals . . .

Africa

OECD seeks input on tax dispute resolution in Andorra, Anguilla, Bahamas, Bermuda, BVI, Cayman, Faroe Islands, Macau, Morocco, Tunisia

July 17, 2019

The OECD on July 5 requested taxpayer feedback on the tax treaty dispute . . .

Africa

First Look: South Africa publishes draft taxation laws

June 18, 2019

The South African government today published portions of the draft Taxation . . .

Africa

Nigeria publishes country-by-country reporting regulations: KPMG→

September 24, 2018

Africa

Egypt amends transfer pricing rules: EY→

June 13, 2018

Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024

Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024

David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023

Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023

Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

May 19 – 20	Tax Council Policy Institute Conference	Washington, D.C.
May 19 – 20	IFA Second European Region Conference	Milan, Italy
May 24	IFA Webinar Series Pillar Two: An Update	Virtual Event
Sept. 4 – 8	IFA Congress	Berlin