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Twenty nations’ tax laws may aid multinational profit shifting, OECD report says
Twenty countries have tax laws that may be considered harmful preferential regimes, facilitating tax avoidance by multinationals and reducing the tax base of other countries, an OECD report released Monday revealed. The review, conducted by the OECD Forum on Harmful Tax Practices (FHTP), assessed countries’ tax laws against . . . .
Africa
Seychelles issues guidance to financial institutions on FATCA reporting
The Seychelles government has released guidance notes for financial institutions on how to . . .
Africa
Switzerland consults on introducing automatic exchange of tax information with 22 countries
The Swiss government has today announced a consultation on commencing automatic exchange of information in tax matters with 22 countries, writes Davide Anghileri, a lecturer at the University of Lausanne . . .
Africa
Multinationals asked to assess MAP tax dispute resolution in US, UK, Belgium, Canada, Netherlands, Switzerland
The OECD has today asked international business to report grievances about the mutual agreement procedure (MAP) for resolving cross-border tax disputes in the US, UK, Belgium, Canada, Netherlands, and Switzerland. The OECD seeks responses to a . . .
Africa
Jamaica, Angola, Seychelles join BEPS effort to crack down on MNE tax avoidance
Jamaica, Angola, and Seychelles have joined the framework to implement the OECD/G20 base erosion profit shifting (BEPS) project to combat multinational tax avoidance, the . . .
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Singapore’s tax treaties with Ecuador, San Marino, and Seychelles enter into force
Singapore’s Ministry of Finance on December 18 announced that tax treaties signed by Singapore and Ecuador . . .
Africa
Seychelles releases draft transfer pricing guidance
The Seychelles Revenue Commission has released draft transfer pricing guidance, Public Ruling 2015-3, on the application of arms length principle. The guidance, which . . .
Africa
The Seychelles commits to automatically exchange tax information
The Seychelles has committed to automatically exchanging tax information, according to an August 28 joint press release issued by HM Treasury and David Gauke MP. Release
Africa
Singapore and Seychelles sign double tax agreement, full text available
Government representatives of Singapore and Seychelles, on July 9, signed an Agreement for the Avoidance of Double Taxation in New York. Under the agreement, the withholding tax on dividends is reduced to 12 percent and the withholding tax on royalties is reduced to eight percent. The agreement also provides for the exchange of tax information. Agreement, Press release.
Africa
Switzerland’s TIEAs with Andorra, Greenland, San Marino, Seychelles enter into force
Tax information exchange agreements (TIEAs) between Switzerland and Andorra, Greenland, San Marino, and the Seychelles have been ratified and came into force in July and August, Switzerland’s Federal Department of Finance announced on September 9. All the . . .
Africa
Swiss Federal Council approves TIEAs with Andorra, Greenland, San Marino and the Seychelles
The Swiss Federal Council, on August 20, approved tax information exchange agreements with Andorra, Greenland, San Marino, and the Seychelles. The agreements will be submitted to parliament for approval. press release
Africa
Seychelles signs multilateral convention for exchange of tax information
Seychelles has signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters becoming the 85th signatory of the agreement, the OECD announced February 14. The Convention, developed jointly . . .
Africa
Seychelles issues guidance on FATCA reporting obligations
The Seychelles Revenue Commission has released a circular that provides guidance to financial institutions subject to FATCA reporting obligations. The guidance describes the information . . .
