Asia-Pacific
Japan, Russia negotiate tax treaty
Japan and Russia have begun negotiations to amend their tax treaty, Japan’s Ministry of Finance has announced. The . . .
Europe
Austria
Austrian, German dispute over taxation of profit-participation certificates to be considered by European Court
The European Court of Justice has published a reference for an Austrian case (Case C-648/15) concerning whether Austria or Germany can tax profit-participation certificates (Genussscheine). Austria claims that the Court should hold that . . .
Americas
Canada, Switzerland exchange notes on automatic exchange of information
Canada and Switzerland on December 23 exchanged notes for automatic exchange of information in tax . . .
Europe
EU public country-by-country reporting compromise offered
On December 19 the EU presidency released a proposal for the public disclosure of tax information by multinational groups, writes Davide Anghileri of the University of Lausanne . . .
Europe
Apple may lose EU State aid dispute, tax experts say
The EU Commission, on December 19, released the public version of its decision, announced last August, determining that Ireland granted illegal State aid to Apple by issuing the company’s subsidiaries overly-generous private tax rulings. A lot is at stake, including . . .
Europe
Europe
Europe
Guidance on Northern Ireland’s corporate tax regime published
The UK tax authority on September 26 published draft guidance on the operation of Northern Ireland’s corporation tax regime, setting out . . .
Cyprus
Cyprus and Jersey sign tax treaty
The governments of Cyprus and Jersey signed a comprehensive tax treaty on July 11, the two governments . . .
Europe
Armenia
Europe
Germany’s Martin Kreienbaum to chair OECD Committee on Fiscal Affairs
Martin Kreienbaum, Director General of International Taxation at the Federal Ministry of Finance, has been selected to chair the OECD Committee on Fiscal (CFA) affairs, the OECD. . .
Europe
Europe
EU Parliament tax committee supports measures combating MNE tax avoidance
The European Parliament’s committee on tax rulings on June 21 voted in favor of a report calling for new measures to counter multinational . . .
Cyprus
Europe
Europe
Americas
Americas
Council of the EU
Europe
Africa
Digital Economy
Africa
Europe
Europe
Europe
The new Dutch transfer pricing guidance, what has changed?
Jian-Cheng Ku and Robin Theuns of DLA Piper, Amsterdam, analyze Netherlands transfer pricing guidance released April 22 ws.hich outlines the State Secretary of Finance’s interpretation of the arm’s length principle and reflects the Ministry’s views on amendments made to the OECD transfer pricing guidelines as a result of the BEPS project.. . . .
Europe
Europe
Europe
Africa
17 nations placed on EU blacklist of tax havens
Davide Anghileri of the University of Lausanne discusses the EU’s tax blacklist, released December 5, which identifies 17 “non-cooperative jurisdictions” and warns many others that they could be listed in the future if they do follow through with commitments to improve specified aspects of their tax regimes . . .
Europe
Europe
Asia-Pacific
Europe
EU proposal requires disclosure to tax authorities of cross-border tax planning schemes by intermediaries, clients
Tax advisors, accountants, banks, lawyers, and other intermediaries who design and promote potentially aggressive cross-border tax planning schemes and, in some cases, the clients that receive such advice, would be required to meet new reporting. . .
Americas
Tax officials crafting plan to jointly identify large multinationals with low risk of tax avoidance
Eight countries are working on a new program to jointly review large multinationals’ tax affairs and, if appropriate, provide assurances to the multinational that it will not likely be audited in those jurisdictions with respect to specific tax risks, officials said June 6 in Washington at a conference sponsored by the OECD, USCIB, . . .
Asia-Pacific
EU, China sign customs cooperation agreement
The European Union and China on June 2 signed a customs cooperation agreement covering the years 2018–2020, providing the priorities for EU-China customs cooperation, writes Davide Anghileri . . .
Americas
Europe
