Americas
Guernsey
Africa
Americas
Europe
Europe
Europe
Europe
Europe
Americas
Europe
American Samoa
Europe
Europe
Europe
Americas
Americas
Asia-Pacific
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Africa
US has agreed to country-by-country tax info exchange with 11 countries, OECD says
The United States has so far put in place 11 bilateral competent authority arrangements for the automatic exchange of country-by-country reports, the OECD reported a June 22 release. The US now has . . .
American Samoa
Europe
Europe
Africa
UK requires companies in Caymans, BVI, other territories, to publicly disclose ownership
Britain’s overseas territories, including the tax havens of Cayman Islands, British Virgin Islands, and Bermuda, must introduce publicly accessible registers of the beneficial ownership of companies located in their jurisdictions before 2021 or the UK will require them to do so, a law approved by UK Parliament . . .
Americas
Europe
Americas
Hong Kong signs AEOI pacts with Belgium, Canada, Guernsey, Italy, Mexico and Netherlands
Hong Kong signed treaties with six countries on March 16 for the automatic exchange of financial account information (AEOI) in tax. . .
Belgium
EU committee publishes letters from 13 nations on tax ruling practices
A European Parliament committee has published letters from EU member state officials describing tax ruling practices, efforts to combat tax avoidance, and compliance with EU spontaneous exchange of information directives. The letters, published by. . .
Africa
UK announces plans to begin tax treaty negotiations with several nations
In a paper released November 13, the UK’s HMRC has announced that it will begin tax treaty negotiations with Nepal, Romania, Trinidad, Tobago . . .
Europe
Guernsey and Korea sign TIEA
The government of Guernsey has announced that it signed a tax information . . .
Europe
Spain, Guernsey sign tax information exchange agreement
Guernsey and Spain on November 10 signed an agreement on exchange of information . . .
Americas
EU tax haven blacklist disputed by OECD and listed countries
OECD tax officials have expressed dissatisfaction with a blacklist of 30 tax havens prepared by the European Commission, as have several countries on the list . . .
Africa
UK changes interpretation of corporate tie-breaker clause for residency in existing tax treaties
The UK’s HM Revenue and Customs (HMRC) on November 30 announced that it has changed its interpretation of the company residence tie breaker clause in the Jersey-UK tax treaty and in 15 other tax treaties that . . .
Europe
Guernsey issues guidance on tax obligations of companies incorporated overseas but controlled in Guernsey
Guernsey’s Director on Income Tax on April 8 issued guidance on when companies incorporated overseas are deemed to be a resident of Guernsey because they are controlled there. Guidance was also released on the filing obligations of such companies. The guidance provides that, generally, companies incorporated overseas but . . .
Europe
Switzerland’s TIEAs with Jersey, Guernsey, and the Isle of Man enter into force
Agreements between Switzerland and Jersey, Guernsey, and the Isle of Man regarding the exchange of information on tax matters have entered into force. The agreements . . .
