Council of the European Union
Europe
Digital Economy
Americas
Europe
Digital Economy
Europe
Europe
Americas
Americas
OECD report reveals disagreement on taxation of digital firms
A highly anticipated OECD interim report, published today, reveals that there is still no consensus among countries on whether changes should be made to international tax rules that apply to multinational digital firms. Countries did agree to study international tax concepts to see if improvements can be made, though. Also, while the report states that there is no consensus on short-term interim measures to tax the digital economy either, countries . . .
Europe
Americas
Experts consider next round of US international tax changes, BEAT as leverage in EU tax negotiations
With the ink still drying on a sweeping reform of the US international tax system, academics, economists, government officials, and tax practitioners gathered in Washington at the February 2 IIEL & ITPF tax conference to offer suggestions on how to replace or revise the new law and discussed how to the BEAT might be used as leverage in tax negotiations with the EU . . .
Europe
Americas
Americas
Europe
Jersey to consider new “substance test” for tax residence following Appleby leak
The government of Jersey on November 8 announced that it may amend its tax laws to add a substance test for tax residence, responding to allegations that the island nation is being used for tax avoidance by multinationals, including Apple. On Sunday, the International Consortium of Investigative Journalists published a trove of leaked . . .
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 . . . .
Asia-Pacific
Europe
Austria
Europe
Americas
Canada to negotiate tax treaties with Germany and Switzerland
Canada’s Department of Finance on June 7 announced in separate releases that it will commence tax treaty negotiations with . . .
Europe
Europe
Austria
Asia-Pacific
Japan, Spain to negotiate tax treaty amendments
The governments of Japan and Spain will begin negotiations to amend their existing tax treaty, Japan’s Ministry. . .
Council of the European Union
Asia-Pacific
Japan, Switzerland exchange notes on automatic exchange of tax information
The Japan-Switzerland Joint Declaration Automatic Exchange of Information, signed in January 2016 will enter into force on 1 January 2017, writes Davide Anghileri of the University of Lausanne . . .
Austria
Liechtenstein and Austria sign protocol to amend tax treaty
Liechtenstein and Austria have signed a protocol to amend their double tax agreement, the Liechtenstein government has announced. The agreement, signed . . .
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 . . .
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Switzerland launches consultation on exchange of multinational corporation country-by-country tax reports
Switzerland’s Federal Council on March 13 initiated a consultation on legislation that would give effect to a multilateral agreement signed . . .
Americas
Americas
Europe
Europe
Europe
Europe
Europe
Africa
