Samoa–MNE Tax

American Samoa

EU Council keeps 9 jurisdictions on `harmful’ tax practices blacklist: American Samoa, Fiji, Guam, Palau, Panama, Samoa, Trinidad and Tobago, US Virgin Islands and Vanuatu: Council of the European Union→

February 25, 2022

Africa

Country-by-country reporting adopted in more than 100 jurisdictions, OECD reports

October 18, 2021

More than 100 jurisdictions have in place a domestic legal framework for requiring country-by-country reporting by large multinational enterprises, according to an OECD report released October 18, noting that additional jurisdictions have . . .

Africa

EU removes three jurisdictions from tax ‘black list’

October 5, 2021

The European Council on October 5 approved the removal of Anguilla, Dominica, and Seychelles from the EU’s list of non-cooperative jurisdictions for tax purposes, the so-called “black list,” and moving . . .

Africa

Latest updates to EU list of non-cooperative jurisdictions

February 24, 2021

Francesca Amaddeo, a Lecturer-Researcher at the Tax Law Competence Centre (SUPSI), Manno, Switzerland, discusses the February 22 update to the EU’s list of non-cooperative jurisdictions for tax purposes . . .

Africa

Denmark denies coronavirus aid to companies registered in countries on EU list of noncooperative tax jurisdictions: Nikolaj Skydsgaard / Reuters→

April 21, 2020

American Samoa

France’s updated tax blacklist includes Panama Anguilla, Bahamas, Fiji, Guam, BVI, Oman, American Samoa, Samoa, Seychelles, Trinidad and Tobago, US Virgin Islands, Vanuatu: Rosemont International→

January 9, 2020

American Samoa

Netherlands government publishes revised draft list of low tax jurisdictions

October 8, 2019

Jian-Cheng Ku and Rhys Bane of DLA Piper, Amsterdam, discuss the Dutch government’s October 7 release of a draft list of low tax jurisdictions which makes four changes from the previous list. . . .

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 . . .

American Samoa

Dominica removed from the EU tax blacklist

June 17, 2019

The Council of the EU on June 14 removed Dominica from the . . .

American Samoa

EU Council revises tax blacklist, plans less frequent list updates

May 17, 2019

Davide Anghileri of the University of Lausanne discusses today’s decisions by the EU Council regarding the EU list of non-cooperative tax jurisdictions . . .

EU finance ministers adjust tax haven blacklist, approve tax transparency scheme for intermediaries

March 13, 2018

Davide Anghileri of the University of Lausanne discusses today’s proceedings at the European Union’s Economic and Financial Affairs Council, where the EU’s blacklist of non-cooperative jurisdictions in taxation matters was updated and the ministers voted to approve a Commission proposal requiring mandatory reporting by intermediaries involved with potentially aggressive tax planning schemes . . .

Americas

Illinois bill would forbid state contracts with expatriated residents of 38 ‘tax havens’ including Luxembourg: Brendan Bakala / Illinois Policy→

April 10, 2017

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 . . .

17 nations placed on EU blacklist of tax havens

December 6, 2017

Davide Anghileri of the University of Lausanne discusses the EU’s tax blacklist, released December 5, which identifies 17 “non-cooperative jurisdictions” and warns many others that they could be listed in the future if they do follow through with commitments to improve specified aspects of their tax regimes . . .

Americas

New Zealand discloses plans for 2015 tax treaty negotiations

November 27, 2014

New Zealand expects in 2015 to negotiate tax treaties or protocols with Korea, Australia, Norway, Slovak Republic, China . . .

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

Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms. Susi, This article is very clarifying. I wonder whether Danish Supreme Court has already granted its decision referred…” March 24 ,2023

May 19 – 20	Tax Council Policy Institute Conference	Washington, D.C.
May 19 – 20	IFA Second European Region Conference	Milan, Italy
May 24	IFA Webinar Series Pillar Two: An Update	Virtual Event
Sept. 4 – 8	IFA Congress	Berlin