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Malaysia joins BEPS inclusive framework to combat multinational tax avoidance
The OECD today announced that Malaysia has joined the “Inclusive Framework on BEPS,” which is a group of countries that have pledged to implement tax measures to combat multinational tax avoidance designed by OECD and G20 countries in its . . . .
Americas
US IRS allows early parent-surrogate filing for country-by-country reporting
The US IRS on January 19 issued guidance providing a procedure for the ultimate parent entity of a US MNE group to voluntarily file Form 8975 for early reporting periods. The filing is required effectuate . . .
Europe
Swiss Federal Council agrees to exchange of country-by-country reports on multinationals
Davide Anghileri of the University of Lausanne discusses the Swiss Federal Council’s adoption on November 23 of the multilateral agreement on the exchange of country-by-country reports and a federal act required for its implementation . . .
Asia-Pacific
Hong Kong tax guidance covers new income tax exemption for private equity funds
Hong Kong’s Inland Revenue Department on May 31 issued revised tax guidance to reflect changes enacted in 2015 that extend the exemption from Hong Kong . . .
Europe
France’s rules for taxing dividends from nonresident subsidiaries violate EU law, Commission says
The European Commission has today charged that France’s scheme for taxing of dividends from nonresident subsidiaries is discriminatory, and has asked France . . .
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Irish government asks for public feedback on corporate tax code
The Irish government on February 21 launched a consultation seeking public feedback in connection with a review of Ireland’s corporation tax . . .
Americas
US tax regs require gain recognition on transfer to partnership with related foreign partners
The US IRS on January 19 issued temporary (TD 9811) and proposed (REG-127203-15) regulations that require US persons to recognize gain on the transfer of appreciated property in exchange for an interest in partnership which has foreign partners . . .
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US IRS to modify tax regs on triangular reorganizations involving foreign corporations; inbound nonrecognition transactions
The US IRS today announced that it will modify tax regulations under section 367 to address triangular reorganizations involving foreign corporations . . .
Europe
Liechtenstein added to Italy’s tax “white list”
Liechtenstein has been placed on Italy’s national tax “white list,” Liechtenstein’s. . .
Asia-Pacific
Hong Kong law granting tax concessions to corporate treasury centers enters into effect
The Hong Kong government on June 3 gazetted Inland Revenue (Amendment) (No. 2) Ordinance 2016, which provides a concessionary profits tax rate of 8.25 percent for qualifying corporate treasury centers and more generous rules for . . .
Europe
EU Parliament committee pushes for State aid review of multinationals’ country-by-country tax reports
The EU Parliament’s Economic and Monetary Affairs Committee on Tuesday approved a report proposing to give the EU Commission full access to country-by-country reports of multinationals that are . . .
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