Azerbaijan–MNE Tax

Asia-Pacific

Azerbaijan amends tax laws relating to CFCs, tax havens, transfer pricing

December 10, 2021

Leyla Safarova, BM Morrison Partners, discusses Azerbaijan’s significant tax code changes, which will become effective on January 1, 2022, including new controlled foreign corporation (CFC) rules and transfer pricing amendments, as well as measures focused on . . .

Azerbaijan

Japan, Azerbaijan to begin negotiations May 20 for new tax treaty to replace 1986 treaty: Japan Ministry of Finance→

May 19, 2021

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 . . .

Switzerland starts consultation on introduction of AEOI with 18 further states

December 11, 2018

Davide Anghileri of the University of Lausanne writes that Switzerland expects to soon introduce automatic exchange of financial account information with 18 more states and territories . . .

Africa

Ireland tax treaty update: agreements with Zambia, Germany, Luxembourg enter into force; pacts with Ethiopia, Pakistan ratified; new treaty with South Africa under negotiation

January 12, 2016

Ireland’s tax treaty with Zambia and protocols to tax treaties with Germany and Luxembourg have entered into force and effect, Irish Tax and Customs. . .

Africa

G20 finance ministers endorse plan for multilateral instrument to implement BEPS

February 10, 2015

G20 finance ministers have agreed to a plan to create a multilateral instrument to implement tax treaty-related measures under OECD/G20 the base erosion and profit shifting (BEPS) plan, the ministers said in a communique following their February 9-10 meeting in Istanbul . . .

Asia-Pacific

Qatar, Kyrgyzstan sign double taxation avoidance agreement

June 2, 2014

The State of Qatar and the Kyrgyz Republic, on June 1, signed an agreement on the Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to income tax. Release

Asia-Pacific

United States and Azerbaijan sign Model 1 FATCA IGA

November 5, 2015

The US Treasury Department has updated its FATCA website, reporting that Azerbaijan and the US signed a Model 1 intergovernmental agreement . . .

Asia-Pacific

Vietnam and Azerbaijan sign tax treaty

May 23, 2014

Vietnam and Azerbaijian, on May 19, signed an agreement for the avoidance of double taxation.

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.
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