BRICS leaders, following their summit held October 15–16, called for tax policies that promote inclusive growth and expressed support for the implementation of the OECD/G20 base erosion profit shifting . . .
Swiss tax expert Davide Anghileri discusses the cantonal government of Zug’s September 19 announcements outlining corporate tax reform III, designed to create a tax environment that maintains the canton as an attractive place to invest but also bring it in-line with international tax standards . . .
Tax specialist, Ninja-Antonia Reggelin, discusses the state of play in Germany regarding a Commission proposal for public release of country-by-country reports on multinationals . . .
Officials from six countries today signed a multilateral agreement that sets out the parameters for the automatic exchange of country-by-country reports on large multinational corporations. China, India, Canada, Iceland, Israel, and New Zealand joined 33 other countries that have . . .
The United Arab Emirates and the United Kingdom signed a tax treaty . . .
Luxembourg is planning to lower its corporate tax rate over the next two years, writes Paloma Schwarz Martínez, a PhD researcher at the University of Luxembourg. . . .
The Dutch Presidency of the EU hopes to achieve political agreement in the coming months on adding a clause on minimum effective taxation (MET) to the interest and royalties directive, according to a roadmap of the . . .
India and the UK have signed two bilateral advance pricing agreements (APAs) to resolve transfer pricing disputes, the first such agreements between the nations, India’s . . .
A protocol to the Luxembourg/France tax treaty, signed September 15, 2014, has been ratified by both jurisdictions and will enter effect on January 1, 2017, according to information . . .
The EU Commission will offer in early March an action plan proposing VAT simplification and anti-VAT fraud measures, including an option for a reverse charge mechanism, officials. . .
Jim Stewart, Trinity Business School, Trinity College, Dublin discusses how EU tax authorities’ increasing challenges to the tax strategies of US multinationals, their access to information about MNE activities, US tax reform, and the net effect of ‘correlative adjustments,’ are creating a new tax environment for US MNEs, Ireland, and international taxation in general . . .
Hong Kong and Ireland on June 8 signed an agreement for the automatic exchange of financial account information in tax matters beginning 2018, the Hong Kong government . . .
Hong Kong signed treaties with six countries on March 16 for the automatic exchange of financial account information (AEOI) in tax. . .
Davide Anghileri of the University of Lausanne discusses a March 7 European Court of Justice ruling concluding that the EU VAT directive is valid under EU law even though it excludes electronically-supplied digital books, newspapers, and periodicals from a reduced rate of VAT . . .
Ukraine and the US have signed a Model 1 FATCA intergovernmental agreement (IGA) according to an . . .
Cyprus’ Ministry of Finance has announced a delay in the application of a 2010 protocol amendment to article 13 of the tax treaty between Russia and Cyprus concerning . . .
Dimitrios Kyriazis, a Doctoral Researcher in Law at the University of Oxford, analyzes the European Court of Justice’s judgment in the so-called Spanish goodwill cases, released December 21, and addresses the ruling’s impact on the Apple, Fiat, Starbucks State aid cases . . .
The European Commission on December 8 has asked France to comply fully with the ruling in Accor Case (C-310/09) of the Court of Justice of the European Union, writes Davide Anghileri of the University of Lausanne . . .
Switzerland has signed joint declarations on the introduction of automatic exchange of information in tax matters with Israel, New Zealand, and San Marino, writes Davide Anghileri, a researcher at the University of Lausanne . . .
The UK’s HM Revenue & Customs has announced that the UK has signed tax treaties . . .
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