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Council of the European Union
EU ‘minimum effective taxation’ of interest, royalties among Dutch Presidency’s BEPS priorities
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 . . .
Africa
Singapore’s tax treaties with Rwanda and Thailand enter into force
The Inland Revenue Authority of Singapore has announced that tax treaties signed with Rwanda and Thailand entered into force . . .
Asia-Pacific
Australian guidance clarifies proposed GST law applicable to supplies by nonresidents
The Australian Taxation Office (ATO), on February 15, issued draft guidance elaborating upon proposed goods and services tax (GST) legislation introduced by the government last week. The guidance concerns aspects of new rules which would narrow the current test for determining when the enterprise of a nonresident . . .
Asia-Pacific
India, UK sign bilateral advance pricing agreements
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 . . .
Americas
Europe
France/Luxembourg protocol taxing indirect real estate transfers to enter into effect in 2017
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 . . .
Americas
Following Validus, US IRS concludes excise tax inapplicable to wholly foreign insurance transactions
The US IRS, in Rev. Rule 2016-3 issued on January 19, has announced that it will no longer apply the one-percent excise tax under section 4371(3) to premiums . . .
Europe
EU Commission VAT action plan coming in March, says Dijsselbloem
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. . .
Americas
Mexico transfer pricing comparability adjustments, the search for consensus
Jesús Aldrin Rojas a partner at QCG Transfer Pricing Practice, Mexico City, provides a comprehensive overview of a recent conference sponsored by the Universidad Panamericana Campus Mixcoac where Mexican tax officials and transfer pricing practitioners discussed new Mexican transfer pricing guidance . . .
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Ireland, US multinationals to face new tax landscape in 2018
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 . . .
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