Asia-Pacific
Qatar
Africa
Danish High Court rejects discretionary tax assessment in groundbreaking transfer pricing case
Susi Baerentzen, Carlsberg Foundation Postdoctoral Fellow, analyzes the High Court of Eastern Denmark’s March 28 ruling that dealt another harsh blow to the Danish Ministry of Taxation in the largest-ever transfer pricing case in Danish history regarding a USD 1.5 billion increase of taxable income for the oil business previously owned by A.P. Møller Maersk (now by Total Energies EP).
Africa
Asia-Pacific
Africa
Africa
Africa
Asia-Pacific
Americas
Asia-Pacific
Asia-Pacific
Asia-Pacific
Africa
Asia-Pacific
Africa
Americas
American Samoa
Americas
Swiss advance information exchange for tax purposes with Singapore, Hong Kong, other financial centres
Davide Anghileri of the University of Lausanne discusses the Swiss government’s progress advancing exchange of financial account information for tax purposes with Singapore, Hong Kong, and several countries, including Bahamas and Bahrain, that apply automatic exchange in a non-reciprocal manner . . .
Asia-Pacific
Americas
Asia-Pacific
Taiwan offers VAT refund to some foreign enterprises without fixed place of business
Taiwan’s taxation office announced Monday that foreign enterprises and other entities from specified countries that have no fixed place of business in Taiwan but engage in. . .
Asia-Pacific
Philippines-Qatar tax treaty enters into force
The Philippines-Qatar double taxation agreement, signed December 2008, has entered into force as. . .
Asia-Pacific
UAE says nations still negotiating terms of regional VAT, corporate tax under study
The UAE Ministry of Finance’s (MoF) said August 18 that while Gulf Cooperation Council (GCC) countries have agreed to simultaneously launch a value added tax (VAT), the countries have yet to settle. . .
Asia-Pacific
Japan and Qatar agree in principle to tax treaty
Japan and Qatar have agreed in principle to the terms of a tax treaty, the Japanese government announced on December 17. Under the agreement, taxation in the source country on dividends is reduced to 5 percent for corporate shareholders . . .
Africa
TJN Africa’s challenge to “loophole-ridden” Kenya-Mauritius tax agreement to be heard in Kenya High Court
A legal challenge to the Kenya-Mauritius Double Taxation Agreement, brought by Tax Justice Network Africa (TJN-A) in the High Court of Kenya at Nairobi, is getting closer to resolution, as a hearing date for the matter will be set on December 9. The lawsuit, filed October 3, 2014, is the first of its kind in Africa and . . .
Asia-Pacific
Japan-Qatar tax treaty to enter into force December 30
Japan’s Ministry of Finance has advised that on November 30 Japan and Qatar exchanged diplomatic for the entry into force of the Japan-Qatar tax treaty, signed . . .
Asia-Pacific
Japan and Qatar to begin tax treaty negotiations
Japan’s Ministry of Finance announced on December 5 that it will begin negotiations with Qatar for a tax agreement between the counties. The first round of negotiations will begin December 8, in Tokyo. Release.
Asia-Pacific
Japan and Qatar sign tax treaty
Japan and Qatar on February 20 signed a tax treaty in Tokyo, the Japanese Ministry of Finance has announced. Under the agreement, taxation in the source country on dividends is reduced to 5 percent for corporate shareholders that hold at least a 10 percent interest, and is 10 percent in other cases. Taxation . . .
Asia-Pacific
Qatar, Kyrgyzstan sign double taxation avoidance agreement
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
Americas
US and Qatar sign Model 1 FATCA IGA
The US Treasury Department has updated its FATCA website, reporting that Qatar has signed a Model 1 intergovernmental agreement (IGA) with the United States as of January 7. The text of the agreement is available. See, agreement.
Asia-Pacific
Qatar updates QFC regulations, reports EY
The Qatar Financial Centre Authority has released an updated version of the Qatar financial centre (QFC) tax regulations, writes EY, in an August 11 report. For an analysis of the new regulations, see, EY.
