Europe
Europe
Africa
Hong Kong agrees to automatic exchange of tax information with South Africa and Portugal
Hong Kong has agreed to automatic exchange of financial account information in tax matters with the governments of South . . .
Europe
Ireland’s legal arguments in Apple State aid tax case published
Mary Cosgrove, a tax lecturer at the J. E. Cairnes School of Business & Economics at the National University of Ireland, discusses Ireland’s arguments in the Apple State aid case before the Court of Justice of the European Union, as revealed in the government’s summary of legal proceedings, released today . . . .
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
Europe
Europe
UK corporate tax rate will be 17 percent by 2020, Hammond confirms
UK Chancellor of the Exchequer Philip Hammond today confirmed that the government will stick to its plan to lower the UK corporate tax rate from 20 percent . . .
Europe
EU Commission scoreboard identifies non-EU countries that potentially enable tax avoidance
As part of an effort to devise an EU-wide common list of tax havens, the EU Commission today released a scoreboard designed to help identify countries located outside the EU that enable multinational corporation tax avoidance. Eighty-one countries – including the US, China, and India – were identified. . .
Europe
UK to extend country-by-country tax reporting to partnerships
The UK’s HM Revenue and Customs today announced that it will propose amendments to existing country-by-country reporting regulations applicable to large multinational enterprises to add . . .
Asia-Pacific
India and Cyprus agree to revise tax treaty, remove Cyprus from tax blacklist
India and Cyprus have completed negotiations for a new tax treaty that allows for source-based taxation of capital gains from the alienation of shares and have agreed to Cyprus’s removal from India’s blacklist of “notified jurisdictional areas,” Cyprus’s . . .
Europe
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 . . .
Europe
Europe
Switzerland to sign BEPS country-by-country reporting multilateral agreement
Swiss tax officials intend to sign next week a multilateral agreement to implement country-by-country reporting developed under the OECD/G20 base erosion profit shifting (BEPS) plan, Switzerland’s Federal . . .
Asia-Pacific
Europe
American Samoa
Asia-Pacific
Americas
Africa
Asia-Pacific
Europe
Europe
Denmark
Americas
Europe
Americas
Europe
Europe
Europe
Belarus
Europe
Europe
Europe
Liz Truss appointed UK chief secretary of the Treasury
Former Justice Secretary Liz Truss has replaced David Gauke as the UK chief secretary of the Treasury. . .
Europe
Asia-Pacific
Singapore, Denmark sign tax information exchange agreement
Singapore and Denmark signed an agreement for the automatic exchange of financial account information on . . .
Europe
Luxembourg tax guidance addresses intragroup financing, updates ruling procedure
The Luxembourg government on December 27 published new tax guidance for intragroup financing transactions. The guidance . . .
Americas
Asia-Pacific
Japan, Austria agree in principle to new tax treaty
Japan and Austria in October reached an agreement in principle . . .
