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Swiss panel offers revised corporate tax reform proposal
A steering group charged with preparing a new plan for Swiss corporate tax reform has presented its objectives and recommendations, called Tax Proposal 17, writes
Davide Anghileri of the University of Lausanne . . .
Asia-Pacific
India confirms intent to sign BEPS multilateral instrument curbing tax avoidance
Mansi Seth and Afaan Arshad of Nishith Desai Associates discuss today’s announcement that the Indian Union Cabinet has approved India’s signing of the multilateral instrument (MLI) to implement the tax treaty measures in the OECD/G20 base erosion profit shifting (BEPS) action plan . . .
Americas
Brazil’s country-by-country reporting obligation
Francisco Lisboa Moreira, an attorney with Castro, Barros, Sobral, Gomes, discusses Brazil’s country-by-country reporting requirement for large multinationals, identifying unresolved questions associated with the new rules . . .
Asia-Pacific
G20
Asia-Pacific
Europe
Africa
South Africa Budget includes dividend withholding tax increase
Dr. E. Brincker of Cliffe Dekker Hofmeyr, Johannesburg, discusses international tax proposals in the South Africa budget, delivered February 22, that will affect multinational corporations . . .
Europe
German limit on tax deduction for related-party royalty payments approved by cabinet
The German cabinet has approved a draft law limiting tax deductions for cross-border royalty payments to related parties, writes Berlin-based practitioner, Ninja-Antonia Reggelin . . .
Asia-Pacific
Australian transfer pricing guidance on marketing, sales and distribution hubs released
Davide Anghileri of the University of Lausanne writes about key guidance released by the Australian taxation office January 16 setting out the ATO’s approach to transfer pricing issues related to marketing, sales and distribution, and other hubs . . .
Americas
Taiwan, US sign Model 2 FATCA IGA
Taiwan and the US signed a Model 2 FATCA intergovernmental agreement (IGA), according to an update on the US Treasury . . .
Featured News
OECD officials outline international tax initiatives, country-by-country reporting guidance released
OECD officials, during a December 5 webcast, discussed OECD international tax work, including just-released guidance implementing country-by-country reporting standards, the G20’s tax agenda, the BEPS multilateral instrument, OECD drafts on profit splits . . .
Asia-Pacific
India-Korea tax treaty enters into force
A double tax treaty signed by India and Korea on May 18, 2015, entered into force on September 12, the government of India announced . . .
Europe
Swiss bank can’t reveal client’s account administrator or referring law firm to US, court rules
Switzerland’s Federal Supreme Court, in a decision made public yesterday, has concluded that a bank in the Swiss Canton of Ticino is prohibited from divulging the names of lawyers and a law firm associated with the bank’s US clients to the US IRS and Department of Justice, writes guest author Davide Anghileri . . .
Asia-Pacific
Singapore and UK tax authorities agree to automatic exchange of financial account information
The Inland Revenue Authority of Singapore has announced that Singapore and the United Kingdom have signed a competent authority agreement establishing . . .
Asia-Pacific
Singapore, Australia sign agreement to share information to combat tax evasion
Singapore and Australia’s tax offices have signed an agreement to share data in an effort to crack down on tax evasion, the Australian tax authority. . .
Americas
Canada releases draft tax legislation to implement 2016 budget proposals
Kabir Jamal, an attorney with Goodmans LLP, Toronto, reports that the Canadian government has just released for consultation draft tax proposals to implement measures in Budget 2016 . . .
Europe
Irish tax authority introduces formal bilateral advance pricing agreement program
Irish Revenue has today released guidelines establishing a formal bilateral advance pricing agreement (APA) program to provide certainty for multinational corporation transfer pricing . . .
Americas
Europe
Germany
OECD releases 28 comments to draft on tax treaty residence of pension funds
The OECD on April 6 released public comments to a discussion draft intended to clarify the tax treaty residence of pension funds. The discussion draft, part of follow-up work . . .
Asia-Pacific
Europe
Asia-Pacific
Australian bill imposes GST on digital products and other intangibles supplied by nonresidents
Australia’s Treasurer on February 10 introduced into Parliament a bill that would impose the 10 percent goods and services tax (GST) to all supplies by nonresidents to Australian consumers except for supplies of goods and real property. A second measure . . .
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Asia-Pacific
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Council of the European Union
Digital Economy
Asia-Pacific
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Digital Economy
