Europe
Europe
Asia-Pacific
Council of the EU
Europe
Europe
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Asia-Pacific
Asia-Pacific
Europe
Americas
Europe
EU Parliament approves public country-by-country for multinationals
Today, the EU Parliament approved a proposal for a directive of the European Parliament and of the Council amending Directive 2013/34/EU as regards the disclosure of income tax information by certain undertakings and branches, writes Davide Anghileri of the University of Lausanne . . .
Estonia
Europe
EU Presidency offers compromise proposal for public country-by-country tax reporting by multinationals
Malta, as holder of the EU Presidency, has offered a compromise proposal to the EU Council that would require large multinational enterprises to publicly disclose tax information on a country-by-country basis, writes Davide Anghileri of the University of Lausanne . . .
Europe
Europe
Europe
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 . . .
Americas
US tax officials discuss coming country-by-country reporting guidance, treaties, other initiatives
The US intends to release tax guidance on country-by-country reporting for MNEs that addresses reporting for LLCs in US groups and for tiered partnerships, officials said at a December 15-16 tax conference. Officials also discussed just-released final regs on outbound transfers of goodwill, US tax treaty negotiations, and the pending EU State aid. . .
Europe
EU publishes CCTB, CCCTB, ATAD II directives proposing major tax reform for multinationals
Paulus Merks, Jian-Cheng Ku, and Jesse Peeters of DLA Piper, Amsterdam, discuss today’s release by the EU Commission of three tax directives, the CCTB, CCCTB, and ATAD II, which will potentially have a significant impact on multinationals operating in the European Union . . .
Africa
36 non-OECD, non-G20 countries join BEPS international tax effort
Thirty-six countries and jurisdictions that are neither OECD nor G20 members have joined the framework to implement the OECD/G20 base erosion profit shifting (BEPS) project to combat multinational tax avoidance, and 21 more are expected to join in the coming months, the . . .
Europe
EU Parliament approves anti-tax avoidance measure
The European Parliament on Wednesday approved the EU Commission’s proposal for an anti-tax avoidance directive aimed at multinational corporations, but said that stricter rules should be applied . . .
Europe
Europe
Belgium
Europe
Europe
Europe
Europe
Europe
Bulgaria
Europe
Americas
Europe
Europe
Europe
Americas
Europe
Europe
Ireland extends country-by-country filing deadlines
Ireland’s tax authority on November 24 announced that it will extend the deadline for filing country-by-country reports of multinationals for fiscal years ending in 2016. The deadline has been extended from December 31 to February 28, 2018, due to technical difficulties associated with the electronic filing system. Irish Tax and Customs . . .
