Asia-Pacific

New Zealand–China tax treaty enters into force

December 30, 2019

The New Zealand government has announced that the . . .

Asia-Pacific

Japan, Uzbekistan tax treaty signed

December 22, 2019

Japan’s Ministry of Finance has announced . . .

Asia-Pacific

Hong Kong extends local entity country-by-country filing deadline

December 22, 2019

Hong Kong’s Inland Revenue Department on December 19 announced . . .

Asia-Pacific

Jordan signs BEPS MLI tax agreement to fight tax avoidance

December 22, 2019

Jordan on December 19 signed the . . .

Africa

Shell publishes country-by-country tax report

December 22, 2019

Oil giant Royal Dutch Shell on December 17 published its country-by-country report data for 2018 on the internet, providing . . .

Asia-Pacific

Turkey enacts 7.5 percent digital service tax

December 22, 2019

Ramazan Biçer, at partner at Centrum, Istanbul, discusses the details of Turkey’s 7.5 percent digital services tax on the revenue of large multinationals, enacted into law earlier this month and set to go into effect April 1, 2020 . . .

Africa

US Treasury official defends “pillar one” safe harbor proposal for new global tax rules

December 20, 2019

A senior US Treasury official on December 19 said that the US is recommending that the OECD’s proposal for a “unified approach to pillar one” be rewritten as an optional safe harbor rule because even a watered-down version . . .

Africa

Singapore, Tunisia tax treaty enters into force

December 17, 2019

The government of Singapore has announced that . . .

Americas

Japan, Jamaica sign first tax treaty

December 17, 2019

Japan’s Ministry of Finance on December 17 announced . . .

Asia-Pacific

Israeli court sides with Broadcom, concludes that business restructuring does not trigger tax

December 17, 2019

Jacky Houlie, of JH & Co. Law Office, and Shlomo Hubscher, of JH Consulting Ltd, discuss a landmark decision of Israel’s Lod District Court, released last week, which rejected the tax authorities’ position on the classification of Broadcom Israel’s business restructuring from a tax and transfer pricing perspective . . .

Asia-Pacific

Bangladesh transfer pricing officials request information from 921 MNEs to assess potential tax avoidance: Jasim Uddin / New Age→

December 16, 2019

Asia-Pacific

Australia proposes clarifications to tax rules for hybrid mismatches

December 16, 2019

The Australian Taxation Office on December 13 issued exposure draft legislation clarifying aspects . . .

Asia-Pacific

UAE finance ministry announces that it has begun to receive CbCR reports: ZAWYA→

December 11, 2019

Asia-Pacific

Facebook to collect 6% digital tax in Malaysia beginning January 1: Alexander Wong / SoyaCincau.com→

December 11, 2019

Asia-Pacific

Hong Kong proposes tax cut for insurance-related businesses

December 9, 2019

The Hong Kong government on December 6 published a bill proposing to reduce . . .

Asia-Pacific

Georgia adopts changes to transfer pricing legislation

December 6, 2019

Gela Barshovi, Tax Advisor and Managing Partner at TPsolutions, Tbilisi, Georgia, discusses December 2 amendments made to Georgia’s transfer pricing laws . . .

Asia-Pacific

South Korea, Cambodia sign tax treaty: The Korea Herald→

December 5, 2019

Africa

Is the US about to blow up the OECD’s compromise “pillar one” plan for taxing multinational group profit?

December 5, 2019

In a surprising development, US Treasury Secretary Stephen Mnuchin has revealed that the US no longer supports key elements of the OECD’s compromise proposal to overhaul the rules for allocating multinational group profit and related taxing. . .

Africa

OECD releases 186 comment letters on proposal for global minimum tax on multinational group profit

December 3, 2019

The OECD today released 186 comment letters in response to its request for assistance in the design of a global minimum tax on multinational group profit. The OECD also released the, , ,

Asia-Pacific

Australia releases synthesized text of tax treaties with Ireland, India reflecting MLI changes

December 3, 2019

The Australian government on November 29 released the synthesized texts of tax . . .

Asia-Pacific

Microsoft settles New Zealand transfer pricing dispute: Paul McBeth / NZ Herald→

December 3, 2019

Americas

US trade officials propose tariffs of up to 100 percent on French goods to counter digital services tax

December 2, 2019

The office of the United States Trade Representative (USTR) today proposed retaliatory tariffs of up to 100 percent on French wine, cheese, handbags, makeup, china, and similar items, after concluding that France’s digital services tax . . .

Africa

Tax researcher disagrees with OECD’s Ben Dickenson, says developing countries should negotiate global tax rewrite as a block to even out power imbalance: Joy Ndubai / ICTD→

November 29, 2019

Americas

OECD releases reports assessing cross-border tax dispute resolution in seven countries

November 29, 2019

OECD, on November 28, released peer review reports assessing cross-border tax . . .

Asia-Pacific

New Zealand issues updated R&D guide: Inland Revenue Service→

November 29, 2019

Africa

OECD celebrates Global Forum’s 10th anniversary

November 29, 2019

Francesca Amaddeo, a researcher at the Tax Law Competence Centre (SUPSI) in Manno, Switzerland discusses the 10th anniversary celebration of the OECD-led Global Forum on Transparency and Exchange of Information where more than 386 delegates from more than 142 jurisdictions met in Paris . . .

Africa

Kenya, Oman sign multilateral tax treaty

November 28, 2019

Kenya and Oman on November 28 signed a multilateral tax treaty designed to combat. . .

Asia-Pacific

Japan, Serbia commence tax treaty negotiations

November 22, 2019

Japan’s Ministry of Foreign Affairs today announced that . . .

Asia-Pacific

Singapore issues new GST guide for e-commerce: Inland Revenue Authority of Singapore→

November 22, 2019

Asia-Pacific

BHP settles longstanding transfer pricing dispute with Australian Tax Office over Singapore marketing hub: BHP→

November 21, 2019

Asia-Pacific

New Zealand tax authority cracks down on foreign-owned wholesalers and distributors

November 21, 2019

Leslie Prescott-Haar, Stefan Sunde, & Sophie Day of TP EQuilibrium | AustralAsia LP, discuss new actions taken by the New Zealand Inland Revenue in October 2019 to ensure compliance by foreign-owned New Zealand entities that may be considered wholesalers or distributors . . .

Americas

New Japan, Peru tax treaty signed

November 19, 2019

Japan and Peru on November 18 signed a tax treaty, the Ministry of Foreign Affairs . . .

Americas

OECD’s digital tax plan would raise little revenue for France, Germany, US, and China, French Council of Economic Analysis concludes: Financial Times→

November 19, 2019

Africa

BRICS countries look forward to further progress on two-pillar approach to address digitalization: BRICS Information Centre→

November 18, 2019

Americas

OECD seeks feedback on the effectiveness of 13 countries’ cross-border tax dispute resolution processes

November 18, 2019

The OECD today requested input from taxpayers to assist in an assessment of the timeliness and efficiency of the cross-border tax dispute resolution process in Aruba, Bahrain, Barbados,. . .

Asia-Pacific

China simplifies procedure for claiming tax treaty benefits

November 17, 2019

Agnes Lo, Associate Professor, Lingnan University, Hong Kong and Raymond Wong, Associate Dean, City University of Hong Kong, discuss October 14 China State Taxation guidance that revises the procedures for claiming tax treaty benefits . . .

Asia-Pacific

G-24 opposes OECD Secretariat’s Pillar One compromise, seek greater allocation of profits to market and no exclusion for B2B transactions: Gireesh Chandra Prasad / Livemint→

November 15, 2019

Asia-Pacific

Hong Kong passes tax concessions bill

November 11, 2019

Hong Kong’s Secretary for Financial Services and the Treasury, James Lau, on November 6 announced the passage of the Inland Revenue (Amendment) (Tax Concessions) Bill 2019 by the Legislative . . .

Asia-Pacific

India dissatisfied with share of revenues from digital tax proposal, unnamed official says: Deepshikha Sikarwar / The Economic Times→

November 6, 2019

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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