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 . . .
Davide Anghileri of the University of Lausanne discusses Switzerland’s decision to launch a consultation on automatic exchange of information with 20 more countries . . .
Davide Anghileri of the University of Lausanne writes about Australian Taxation Office guidance published January 27 designed to help foreign multinationals and other taxpayers understand the ATO’s views on what better tax corporate governance practices look like so companies can develop or improve their own tax governance and internal control framework . . .
The governments of Japan and Latvia today signed a their first tax treaty, Japan’s Ministry of Finance has announced. The agreement, signed in Tokyo, would exempt royalties . . .
Japan and Lithuania have agreed in principle to a tax treaty, Japan’s Ministry of Finance . . .
Professor Rifat Azam discusses a draft Israeli proposal that offers big tax incentives to large multinationals that invest in Israel, particularity IP and knowledge-based investments . . .
The Australian Taxation Office (ATO) has intensified its efforts to crack down on multinational corporation tax avoidance, launching a consultation on the aggressive use of offshore hub structures, and issuing taxpayer alerts on offshore permanent establishments . . .
The Hong Kong government on March 4 published Inland Revenue (Amendment) (No. 2) Bill 2016, to implement the concessionary revenue measures proposed in the . . .
Hong Kong and Russia signed a new tax treaty on January 19, Hong Kong’s Inland Revenue Department . . .
Today the Council of the European Union removed Barbados, Grenada, the Republic of Korea, Macao SAR, Mongolia, Panama, Tunisia and the United Arab Emirates from the EU list of non-cooperative jurisdictions in taxation matters, writes Davide Anghileri of the University of Lausanne, Switzerland . . . .
The Hong Kong government on December 29 published a tax bill in its official gazette, proposing to introduce a transfer pricing regime and establish an advance pricing arrangement program. Inland Revenue (Amendment) (No. 6) Bill 2017 also adopts rules requiring transfer pricing documentation, including country-by-country reporting . . .
Mansi Seth and Joachim Saldanha of Nishith Desai Associates discuss an October 24 Indian tribunal decision which held that payments made by Google India to Google Ireland for marketing and distribution of online ad space through the Google’s AdWords program were royalty payments subject to withholding tax . . .
Japan and Russia have begun negotiations to amend their tax treaty, Japan’s Ministry of Finance has announced. The . . .
Hong Kong and Pakistan signed a tax treaty on February 17, the Hong Kong government has announced. This is the 37th tax treaty signed by . . .
See: Central Board of Direct Taxes.
*This guidance will be analyzed in a forthcoming MNE Tax article.
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