Europe
France
Asia-Pacific
Americas
Africa
Twenty nations’ tax laws may aid multinational profit shifting, OECD report says
Twenty countries have tax laws that may be considered harmful preferential regimes, facilitating tax avoidance by multinationals and reducing the tax base of other countries, an OECD report released Monday revealed. The review, conducted by the OECD Forum on Harmful Tax Practices (FHTP), assessed countries’ tax laws against . . . .
Europe
Asia-Pacific
New Singapore-France tax treaty enters into force
A revised tax treaty between Singapore and France entered into force on June 1, the Inland Revenue Authority . . .
Council of the European Union
Europe
Asia-Pacific
Europe
Africa
Europe
France’s withholding tax on dividends paid to EU subsidiaries violates EU law, Commission says
The EU Commission today notified France that it considers France’s withholding tax on dividends paid to subsidiaries located in other EU States or European Economic Area (EEA) Members States to be contrary EU law. The Commission said . . .
Americas
Europe
French rule denying tax deferral on merger is contrary to EU law, court rules
JP Canavan discusses the EU Court of Justice’s highly anticipated decision in the Euro Park Service case, which further defines the limits of EU Member States’ ability to restrict tax deferral benefits on mergers, reorganizations, and similar transactions . . .
Austria
Multinationals asked to critique tax dispute resolution processes in Austria, France, Germany, Italy, Liechtenstein, Luxembourg, Sweden
The OECD has today asked global businesses to assess the mutual agreement procedure (MAP) for resolving tax treaty disputes in Austria, France, Germany, Italy . . .
Europe
Europe
Europe
Europe
Digital Economy
Americas
Europe
Europe
Europe
Europe
Europe
Asia-Pacific
Americas
Americas
EU finance ministers blast US international tax reform proposals
Finance ministers from Italy, Germany, France, the UK, and Spain have written to US Treasury Secretary Steven Mnuchin warning that provisions in the US tax reform bill contravene the US’s tax treaty and World Trade Organizations (WTO) obligations as well as international agreements reached under the OECD/G20 base erosion profit shifting (BEPS) plan. The ministers – Italy’s Pier Carlo Padoan, Germany’s . . .
Americas
Europe
Americas
Austria
Africa
Europe
Luxembourg must allow court challenge to validity of French tax information exchange request, CJEU Advocate General says
EU law requires that a company be given the opportunity to challenge a tax information order issued to implement a tax exchange of information request on the grounds that the request lacks “forseeable relevance,” Advocate . . .
Europe
Switzerland/France tax treaty amendments enter into force
Amendments to the 1966 tax treaty between Switzerland and France tax entered into force today enhancing . . .
Asia-Pacific
Americas
Asia-Pacific
