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Germany, France making progress on EU-wide corporate tax system
Konstantin Sakuth of Linklaters LLP, Munich, provides an update of Germany and France’s plan to jointly develop a common corporate tax base for Europe, noting June 5 comments made by Germany’s Martin Kreienbaum at the OECD Tax Conference in Washington and a May 31 German government announcement on the topic . . .
Americas
Africa
EU finance ministers adjust tax haven blacklist, approve tax transparency scheme for intermediaries
Davide Anghileri of the University of Lausanne discusses today’s proceedings at the European Union’s Economic and Financial Affairs Council, where the EU’s blacklist of non-cooperative jurisdictions in taxation matters was updated and the ministers voted to approve a Commission proposal requiring mandatory reporting by intermediaries involved with potentially aggressive tax planning schemes . . .
Americas
Europe
Americas
Europe
Europe
Europe
EU “hybrid mismatch” tax proposal advances
The European Parliament on April 27 adopted a legislative resolution on a proposal for a Council directive . . .
Africa
Cyprus
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Switzerland kicks off “Tax Proposal 17” initiative to overhaul corporate tax code
Switzerland’s Federal Department of Finance today announced its new “Tax Proposal 17” initiative to reform the Swiss corporate tax code, writes Davide Anghileri of the University of Lausanne . . .
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Denmark
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EU proposal to halt multinational tax avoidance through third-country hybrid mismatches stalls
EU finance ministers, during an ECOFIN meeting of the Council of the EU held December 6, were unable to reach agreement on new hybrid mismatch rules designed to prevent multinationals from avoiding tax by exploiting differences between the tax systems of EU and non-EU countries. The ministers disagreed with a Dutch proposal to extend the effective date of the rules and a UK proposal. . .
Europe
Italy: budget 2017 cuts corporate tax rate, offers business tax incentives
Davide Anghileri, a PhD researcher and lecturer at the University of Lausanne, discusses Italy’s budget 2017, approved by Prime Minister Matteo Renzi’s government October 15, which would lower Italy’s corporate tax rate and add provisions favorable to business . . .
Europe
Ireland adds time limits to bilateral advance pricing agreements but not other tax rulings
Irish Revenue has updated its tax manual to provide for strict time limits on the duration of bilateral advance pricing agreements (APAs) signed with other nations, but has declined to specify that any firm limits will be imposed on tax rulings granted to large taxpayers that seek confirmation of the tax treatment . . .
Europe
UK proposes fines for lawyers, accountants, others assisting tax avoidance
The UK today launched a consultation proposing to fine accountants, tax planners, advisers, and others who enable tax avoidance. New rules were also proposed that would make it more likely that existing taxpayer . . .
Europe
New UK rules expanding withholding tax on royalties paid to non-residents apply as of 28 June
Sandy Bhogal and Kitty Swanson of Mayer Brown, London, discuss a new law that extends the scope of the UK withholding tax on royalties to payments for the use of trademarks, trade names, and other assets . . .
Europe
European Commission
Europe
Switzerland issues drafts rules on exchange of tax information with foreign governments
Switzerland’s Federal Council on April 20 launched a consultation on proposed revisions to rules on tax . . .
Europe
Liechtenstein government approves tax treaty with Switzerland
A tax treaty between Liechtenstein and Switzerland has been approved by the Liechtenstein government and transmitted to Parliament for consideration, the . . .
Europe
EU report IDs EU State laws that facilitate aggressive tax planning→
The paper, Study on Structures of Aggressive Tax Planning and Indicators, was written by EU Commission staff with the assistance of 30 national tax experts. See: EU Commission.
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European Commission
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