Americas
Chile
Africa
Americas
Pandora papers’ two lessons for transforming tax and financial laws
Leopoldo Parada, University of Leeds School of Law, discusses the lessons to be learned from the so-called “pandora papers” since their release by the International Consortium of Investigative Journalists (ICIJ) in October, such as the implications for the structuring of tax and financial laws going forward . . .
Africa
Americas
Africa
Americas
Americas
Americas
Americas
Americas
Africa
Americas
Americas
Americas
Americas
Americas
Africa
Africa
Americas
Americas
Africa
Africa
Africa
Americas
Americas
Americas
Americas
China-Chile tax treaty enters into force
A tax treaty between China and Chile, signed May 25, 2015, has entered into force, according. . .
Americas
Sweeping Chile tax reform plan proposes tax on digital services, restores corporate tax integration
Francisco Sepúlveda of RGS Abogados discusses the Chilean government’s proposed tax reform plan, presented August 23, which would reestablish full corporate tax integration, introduce new permanent establishment definitions, weaken the GAAR, enhance deductible business expenses, and impose a new withholding tax on digital services to be collected by credit card companies, among other measures . . .
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 . . .
Americas
Australia
31 nations sign agreement on exchange of country-by-country transfer pricing reports
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 . . .
Africa
Americas
Japan and Chile sign first tax treaty
Japan and Chile signed a tax treaty on January 22, the first such agreement between the nations, Japan’s . . .
Americas
Chile, Switzerland agree to automatic exchange of information
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 . . .
Africa
Developing nations detail their experiences with BEPS, react to OECD work
Tax officials from 11 developing nations described the most common practices MNEs use to shift profits out of their countries, obstacles that prevent their countries from stopping these practices, and their reactions to the OECD/G-20 base erosion profit shifting (BEPS) project, responding to a UN request for . . .
Americas
US Senate Foreign Relations Committee approves eight long-pending tax treaties, Rand Paul not present for the vote
In a surprising development, the US Senate Committee on Foreign Relations on November 10 approved without amendment proposed income tax treaties with Chile, Hungary, and Poland; proposed tax protocols with Japan, Luxembourg, Spain, and Switzerland; and a proposed protocol amending the multilateral mutual administrative assistance treaty. . .
Americas
Americas
China signs tax treaty with Chile, protocol with Russia
China has signed a tax treaty with Chile and a protocol to its tax treaty with Russia, China’s State Administration of Taxation said in July 3 English-language releases. The treaty with Chile, signed May 25, is is the 100th treaty signed by China, the government . . .
