Asia-Pacific
Asia-Pacific
Africa
Asia-Pacific
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Asia-Pacific
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Americas
Asia-Pacific
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Asia-Pacific
Africa
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Americas
IRS signed fewer APAs in 2016, statistics show
The US IRS today released its annual statistics on the performance of its Advance Pricing Mutual Agreement (APMA) program, revealing that the tax agency signed . . .
Americas
Japan, Bahamas initial change to tax treaty
Japan and the Bahamas have agreed in principle to partially modify their 2011 tax treaty, Japan’s Ministry . . .
Asia-Pacific
India-Cyprus tax treaty renegotiated: key provisions
Mansi Seth, head of Nishith Desai Associates’ US practice, and Ashish Sodhani, a senior member of the firm’s international tax practice, discuss the renegotiated India-Cyprus tax treaty, which provides for source-based taxation of capital gains arising from alienation of shares . . .
Asia-Pacific
Asia-Pacific
Africa
Asia-Pacific
Asia-Pacific
Americas
Americas
Asia-Pacific
Asia-Pacific
Asia-Pacific
China to offer key tax breaks to promote foreign investment
Richard Tan, a partner at Zhong Lun Law Firm, discusses the State Council’s new plan to promote foreign investment into China, presented August 16, which includes withholding tax deferral for reinvested dividends, an extension of the technological service enterprises tax incentive, and a new tax break for overseas income remitted back to China . . .
Asia-Pacific
Asia-Pacific
Asia-Pacific
Singapore budget includes IP regime: Inland Revenue Authority of Singapore→
See: Budget. *The budget will be analyzed in a forthcoming MNE Tax article.
Asia-Pacific
Australian government introduces diverted profits tax legislation: Parliament of Australia→
See: Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017; Diverted Profits Tax Bill 2017.
MNE Tax expects to publish an analysis of this development shortly.
Americas
Bermuda, Kazakhstan, Côte d’Ivoire join BEPS group fighting cross-border tax avoidance
Bermuda, Kazakhstan, and Côte d’Ivoire have joined the “Inclusive Framework on BEPS,” to combat multinational enterprise tax avoidance and to better resolve cross-border tax disputes. By joining the framework, the countries have pledged . . .
Asia-Pacific
Australia: country-by-country reporting exemption guidance offers relief to MNEs
The Australian Taxation Office (ATO) has issued guidance for multinational groups on how to apply for an exemption from the obligation to provide some or all of the information in required tax statements known as . . .
Asia-Pacific
Asia-Pacific
Asia-Pacific
Asia-Pacific
Finland and Uzbekistan sign tax treaty protocol
Finland and Uzbekistan on March 8 signed a protocol to their tax treaty, Finland’s Ministry of Foreign affairs has announced. The agreement updates the treaty to add a clause . . .
