Africa
San Marino
Americas
Americas
Africa
Twenty nations’ tax laws may aid multinational profit shifting, OECD report says
Twenty countries have tax laws that may be considered harmful preferential regimes, facilitating tax avoidance by multinationals and reducing the tax base of other countries, an OECD report released Monday revealed. The review, conducted by the OECD Forum on Harmful Tax Practices (FHTP), assessed countries’ tax laws against . . . .
Andorra
EU Presidency releases plan to prevent multinational tax avoidance
The European Council on February 7 released the Maltese Presidency’s work plan regarding tax measures to prevent base erosion and profit shifting by multinationals, notes Davide Anghileri of the University of Lausanne . . .
Africa
Switzerland consults on introducing automatic exchange of tax information with 22 countries
The Swiss government has today announced a consultation on commencing automatic exchange of information in tax matters with 22 countries, writes Davide Anghileri, a lecturer at the University of Lausanne . . .
Africa
Asia-Pacific
Switzerland agrees to automatic exchange of information with Israel, New Zealand, San Marino
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 . . .
Africa
Singapore’s tax treaties with Ecuador, San Marino, and Seychelles enter into force
Singapore’s Ministry of Finance on December 18 announced that tax treaties signed by Singapore and Ecuador . . .
Council of the European Union
EU Council adopts directive on automatic exchange of tax rulings, reaches conclusions on BEPS
(Updated 12/10/2015) The European Council, during a December 8 meeting, formally agreed to an amended directive requiring EU States to exchange information automatically on advance cross-border tax rulings and . . .
Andorra
EU agrees to automatically exchange of tax information with Liechtenstein
The EU and Liechtenstein on October 28 agreed to automatically exchange tax information on the financial accounts of each other’s residents beginning . . .
Americas
US and San-Marino sign FATCA Model 2 IGA
The US Treasury Department has updated its FATCA website, reporting that San Marino and the US signed a Model 2 intergovernmental . . .
Africa
Switzerland’s TIEAs with Andorra, Greenland, San Marino, Seychelles enter into force
Tax information exchange agreements (TIEAs) between Switzerland and Andorra, Greenland, San Marino, and the Seychelles have been ratified and came into force in July and August, Switzerland’s Federal Department of Finance announced on September 9. All the . . .
Africa
Swiss Federal Council approves TIEAs with Andorra, Greenland, San Marino and the Seychelles
The Swiss Federal Council, on August 20, approved tax information exchange agreements with Andorra, Greenland, San Marino, and the Seychelles. The agreements will be submitted to parliament for approval. press release
Americas
New Zealand discloses plans for 2015 tax treaty negotiations
New Zealand expects in 2015 to negotiate tax treaties or protocols with Korea, Australia, Norway, Slovak Republic, China . . .
