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Treaties

Americas

Tax information exchange agreement between Isle of Man, Turks and Caicos enters into force

December 21, 2016

The Isle of Man government on December 14 announced that an agreement for the exchange of information relating to tax matters with the government . . .

Europe

Luxembourg, Ukraine sign tax treaty protocol

October 6, 2016

Luxembourg and Ukraine have signed a protocol to their 1997 tax treaty, Ukraine’s Ministry of Finance announced . . . 

Asia-Pacific

India’s Cabinet approves Belgium/India tax treaty protocol

June 22, 2016

India’s Cabinet has today approved a protocol to its 1993 tax treaty with . . .

Asia-Pacific

Singapore-Ireland tax treaty MLI amendments enter into effect

May 2, 2019

The Singapore government has announced that amendments made to the Singapore-Ireland tax treaty as a result of . . .

Asia-Pacific

Australia publishes synthesized text of tax treaty with Slovak Republic as affected by the MLI: Australian Taxation Office→

April 9, 2019
Europe

Spain, Britian sign Gilbraltar tax treaty: Aaj News→

March 7, 2019
No Picture
Africa

Swiss Federal Council approves tax agreements with Ecuador and Zambia

April 18, 2018

Switzerland’s Federal Council on April 18 approved a new tax treaty with Zambia and a protocol amending Switzerland’s tax treaty with Ecuador. The new . . .

Americas

Royalty, interest withholding tax rates drop under Ireland-Chile tax treaty

December 12, 2017

Ireland’s government today announced that withholding tax rates for interest and royalties will drop under the Ireland-Chile tax treaty according to the terms . . .

No Picture
Africa

Switzerland, Zambia sign tax treaty

August 29, 2017

Switzerland and Zambia today signed a new tax treaty the Swiss Federal Council has . . .

No Picture
Asia-Pacific

Switzerland, Pakistan sign new tax treaty

March 22, 2017

Switzerland and Pakistan signed a tax treaty on March 21, Switzerland’s Federal Council . . .

Asia-Pacific

Singapore, Finland agree to automatic exchange of financial account information for tax purposes

November 26, 2016

Singapore and Finland on November 22 signed an agreement committing to begin automatic exchange of financial . . .

Americas

China-Chile tax treaty enters into force

November 8, 2016

A tax treaty between China and Chile, signed May 25, 2015, has entered into force, according. . .

Americas

Jamaica, Uruguay sign international tax cooperation agreement, Brazil deposits instruments of ratification 

June 2, 2016

Jamaica and Uruguay, on June 1, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, becoming the 95th and 96th jurisdictions to join the . . . 

No Picture
Americas

Switzerland, Ecuador sign protocol to introduce exchange of tax information

July 28, 2017

Switzerland and Ecuador on July 26 signed a protocol to amend their tax treaty, the Swiss government has announced. The amendments . . .

Asia-Pacific

Hong Kong, Turkey to negotiate tax treaty

August 3, 2016

The government of Hong Kong has today announced that it will begin negotiations for a tax treaty with Turkey . . .

Asia-Pacific

Tax treaty between Cyprus and Bahrain enters into force

May 11, 2016

A tax treaty between Cyprus and Bahrain entered in to force on April 26, Cyprus’s Ministry of Finance . . .

Asia-Pacific

India-Belgium tax treaty protocol signed

March 9, 2017

India and Belgium today signed a protocol to their existing tax treaty to broaden the scope of exchange of tax information between the countries, India’s . . .

No Picture
Africa

South Africa, Switzerland agree to automatic exchange of information

November 26, 2016

On 24 November, Switzerland signed joint declarations on the introduction of automatic exchange of information (AEOI) in tax matters with South Africa, writes Davide Anghileri of the University of Lausanne . . . 

Americas

Canada, Israel sign tax treaty, text available

October 6, 2016
The governments of Canada and Israel signed a new tax treaty on September 21, Canada’s Department. . .

Asia-Pacific

Tax agreements between Hong Kong and Nordic countries enter into force

March 2, 2016

Hong Kong’s Inland Revenue Department on March 2 announced the entry into force of tax information exchange agreements with Denmark, the Faroe Islands, Iceland, Norway, Sweden, and . . .

Europe

BEPS MLI to alter Luxembourg tax treaties as of August 1

April 9, 2019

Luxembourg today deposited its instrument of ratification for the . . .

Asia-Pacific

Nepal, Bangladesh sign tax treaty: my Republic→

March 7, 2019
Americas

Japan, Bahamas tax treaty protocol ratified

November 14, 2018

The Japanese government on November 12 announced that a protocol to . . .

No Picture
Asia-Pacific

Switzerland, Singapore sign agreement for automatic exchange of tax information

July 17, 2017

The governments of Switzerland and Singapore today signed an agreement providing for the automatic exchange of information between tax authorities. Under the agreement, Switzerland will automatically exchange with the Singapore financial . . .

Asia-Pacific

Japan, Iceland agree to tax treaty

May 30, 2017

Japan and Iceland have agreed in principle to tax treaty, the Japanese government . . .

Americas

UK-Uruguay tax treaty enters into effect

January 12, 2017

The new UK-Uruguay tax treaty has entered into effect, the UK’s Foreign & Commonwealth Office announced . . .

Americas

US and Singapore aim to sign TIEA and reciprocal FATCA IGA by year end

August 3, 2016

In a joint statement issued after their August 2 meeting, US President Barack Obama and Singapore Prime Minister Lee Hsien Loong pledged to negotiate and sign by the end of 2016 a tax information exchange agreement (TIEA) and a FATCA intergovernmental agreement (IGA ) that provides . . .

Asia-Pacific

Sri Lanka, Oman sign tax treaty: Eurasia Review→

August 20, 2018
Americas

US, Costa Rica sign agreement to exchange tax information

May 25, 2018

The US and Costa Rica on May 23 signed a tax information exchange agreement. The agreement is not yet in force.  

Asia-Pacific

Pakistan, Hong Kong tax treaty enters into force

January 7, 2018

Pakistan’s government announced January 2 that a comprehensive tax treaty signed by Pakistan and Hong Kong entered into force on November 24, 2017. The Pakistan-Hong Kong tax treaty, signed February . . .

Europe

Luxembourg, Kosovo sign tax treaty

December 11, 2017

Luxembourg and Kosovo finance ministers on December 8 signed a new tax treaty designed to eliminate double . . .

Americas

Japan, Colombia to commence tax treaty negotiations

December 4, 2017

The governments of Japan and Colombia will initiate negotiations for a tax convention between the two countries, Japan’s Ministry of Finance announced today. The Ministry said the . . .

Asia-Pacific

Brunei signs international treaty on tax cooperation

September 12, 2017

Brunei’s ambassador to France today signed the Convention on Mutual Administrative Assistance in Tax Matters. Her Excellency Datin Paduka Malai Halimah Malai Yussof signed . . .

No Picture
Europe

Switzerland, Kosovo sign tax treaty

May 30, 2017

Switzerland and Kosovo on May 26 signed a tax treaty, agreeing to reduce withholding tax on dividends and royalties, the Swiss government has . . .

Asia-Pacific

Hong Kong and Belarus sign tax treaty, text available

January 17, 2017

Hong Kong’s Inland Revenue Department has announced that Hong Kong and Belarus signed a tax treaty on . . .

Asia-Pacific

Australia-Germany tax treaty enters into force

December 13, 2016

A tax treaty signed between Australia and Germany entered into force on December 7, Australia’s . . .

Cyprus

Latvia and Cyprus sign tax treaty

May 31, 2016

Latvia and Cyprus have signed a tax treaty, Latvia’s Ministry of Finance announced . . .

Asia-Pacific

Iceland and UAE sign tax information exchange agreement

April 15, 2016

Iceland has signed a tax information exchange agreement with the UAE, completing an effort to sign such agreements with low-tax countries . . .

Americas

Brazil-Sweden tax treaty protocol would add technical services provision, reduce withholding taxes

April 9, 2019

Francisco Moreira, a partner at Bocater, Camargo, Costa e Silva, Rodrigues Advogados, discusses several aspects of the recently signed protocol Brazil-Sweden tax treaty which would introduce significant changes . . .

Posts navigation

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What’s Next

May 19 – 20Tax Council Policy Institute ConferenceWashington, D.C.
May 19 – 20IFA Second European Region ConferenceMilan, Italy
May 24IFA Webinar Series Pillar Two: An UpdateVirtual Event
Sept. 4 – 8IFA CongressBerlin
Add Your Event
RECENT COMMENTS
  • Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024
  • Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024
  • David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023
  • Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023
  • Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

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Latest

  • Policy Paper: Transfer pricing documentation
    July 26, 2022
  • Indonesia Taxes Crypto Asset Transactions
    July 12, 2022
  • New CbC Reporting Requirements to Apply in Kenya
    July 7, 2022
  • The Colombian National Tax and Customs Administration (DIAN) modified 2021’s Resolution 164 related to the Ultimate Beneficial Owner´s Report (RUB).
    July 5, 2022
  • Frustrated with Congress, Intel delays chips groundbreaking ceremony
    June 28, 2022
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  • The Evolution of Transfer Pricing in Saudi Arabia
    June 23, 2022
  • The Functional Analysis—What You Need to Know
    June 22, 2022
  • How International Organizations are Changing Transfer Pricing Compliance
    June 22, 2022
  • UK delays Pillar 2 of global tax rules to December
    June 22, 2022
  • The OECD’s Tax Transparency in Africa 2022: Africa Initiative Progress Report
    June 22, 2022
  • Mutual Agreement Procedures (MAP) and Tax Treaties benefit grant General Rules under public consultation in Dominican Republic
    June 21, 2022

Recent Comments

  • Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024
  • Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024
  • David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023
  • Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023
  • Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

R&D Tax Credit News

  • Muddled goals, broad scope lead to unexpected costs of OECD tax agreement
    April 20, 2022
  • US House of Representatives Ways and Means Committee Republicans reintroduce R&D-related legislation: Committee on Ways and Means→
    April 20, 2022
  • Irish Department of Finance seeks public comments by May 30 on research & development (R&D) tax credit and the `Knowledge Development Box,’ an OECD-compliant intellectual property regime, which provides relief from corporation tax on income arising from qualifying assets, such as computer programs and inventions protected by a qualifying patent: Irish Ministry of Finance→
    April 18, 2022
  • What does the Marijuana Opportunity Reinvestment and Expungement Act mean for the R&D tax credit?
    April 7, 2022
  • South Africa’s R&D Catch-22: Lydia Clowney / CrossBorder Solutions→
    April 6, 2022

Accounting & Reporting News

  • Calls are increasing for company disclosures on tax to help build public trust and fit in with environmental, social and governance (ESG) agenda: Aidan Lucey / The Irish Times→
    April 20, 2022
  • Will Amazon’s investors make the rules on tax transparency more clear?: CrossBorder Solutions→
    April 13, 2022
  • US Senate Finance Committee Chair Ron Wyden requests pharmaceutical company Merck explain its tax accounting practices, as it reports just 14% of pretax income in the US despite US market being home to 46% of global sales: Ron Weyden / US Senate Committee on Finance→
    April 5, 2022
  • UK Supreme Court holds on the tax deductibility of employee share options required under IFRS 2
    March 29, 2022
  • Annual vs. quarterly provision: Howard Telson / CrossBorder Solutions→
    March 23, 2022

Transfer Pricing News

  • New CbC Reporting Requirements to Apply in Kenya
    July 7, 2022
  • The Evolution of Transfer Pricing in Saudi Arabia
    June 23, 2022
  • The Functional Analysis—What You Need to Know
    June 22, 2022
  • How International Organizations are Changing Transfer Pricing Compliance
    June 22, 2022
  • The OECD’s Tax Transparency in Africa 2022: Africa Initiative Progress Report
    June 22, 2022

US tax focus

  • Policy Paper: Transfer pricing documentation
    July 26, 2022
  • Indonesia Taxes Crypto Asset Transactions
    July 12, 2022
  • New CbC Reporting Requirements to Apply in Kenya
    July 7, 2022
  • The Colombian National Tax and Customs Administration (DIAN) modified 2021’s Resolution 164 related to the Ultimate Beneficial Owner´s Report (RUB).
    July 5, 2022
  • Frustrated with Congress, Intel delays chips groundbreaking ceremony
    June 28, 2022

Trending Now

  • OECD officials note disagreement over digital tax update, reveal plans for tax and transfer pricing guidance by Julie Martin | posted on May 4, 2020
  • Arm’s length principle mutations: control of risk in the OECD guidelines and variations in practice by Andrew Hickman | posted on January 13, 2021
  • US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure by Elisa Kaminsky | posted on May 13, 2020
  • OECD lists countries agreeing to country-by-country reporting exchange by Staff | posted on May 4, 2017
  • Nike’s transfer pricing state aid dispute: the underlying issues by Dr. Harold McClure | posted on July 19, 2021
  • How prudent is it to conduct transfer pricing risk adjustments for captive cost centres? by Smarak Swain | posted on May 4, 2021
  • AgraCity’s Canada transfer pricing dispute: co-distribution and the markup for logistics by Dr. Harold McClure | posted on September 2, 2020
  • Return on assets (ROA) is an unreliable profit indicator by Ednaldo Silva | posted on October 2, 2019

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Copyright © 2021. DISCLAIMER: The information provided herein is general and may not be applicable in all situations. It should not be acted upon without legal advice accounting for a particular situation.