New Zealand: permanent establishment, transfer pricing rules proposed to combat tax avoidance
The New Zealand government on March 3 released a slew of tax proposals in three consultation documents all aimed at preventing tax avoidance . . .
The New Zealand government on March 3 released a slew of tax proposals in three consultation documents all aimed at preventing tax avoidance . . .
US Treasury has announced on its website that FATCA intergovernmental agreements (IGAs) have entered into force with the UAE, Portugal, Croatia, Montserrat and that IGAs . . .
The new UK-Uruguay tax treaty has entered into effect, the UK’s Foreign & Commonwealth Office announced . . .
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 . . .
On 17 November, the EU Code of Conduct Group published a report on the work done by a subgroup during the Slovak Presidency on the clarification of the third and fourth criteria (i.e., substance and internationally accepted principles) of . . .
The OECD has today announced that Panama has become the 87th member of the “inclusive framework on BEPS,” which is a group of countries . . .
Irish Tax and Customs has amended its tax guidance to make it easier for companies to an claim an exemption from withholding for . . .
Wiebe Dijkstra and Peter Spijker of De Brauw Blackstone Westbroek, Amsterdam, discuss tax changes in the Netherlands government’s 2017 Budget that affect multinational businesses, international investors, and investment funds . . .
The OECD on September 15 released 27 comment letters responding to a discussion draft designed to assist countries that seek to prevent multinational banks and insurance companies from . . .
Steptoe & Johnson LLP partner, Amanda Varma, discusses the recent announcement that the US and Ireland are renegotiating their tax treaty, and identifies provisions in the existing US-Ireland tax treaty that the US will likely try to modify . . .
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 . . .
India’s Income Tax Department today released guidance to help financial institutions comply with FATCA and the common reporting standard regarding account holder self-certification, collection . . .
Wiebe Dijkstra and Klaas Versteeg of De Brauw Blackstone Westbroek, Amsterdam, analyze a Dutch Court of Appeal decision which requires the Netherlands to extend its fiscal unity-regime to Dutch companies that have foreign parents resident in Israel or resident in countries that have a tax treaty with a nondiscrimination clause similar to that in the Netherlands/Israel tax treaty. . .
Stefano Mariani, a lawyer and lecturer at Hong Kong University, analyzes Hong Kong’s 2016–2017 budget, noting that the plan provides generous business tax incentives and leaves decisions on tax reform for another day. . .
UPDATE (3/4/2016): Hong Kong publishes tax bill: The Hong Kong government on March 4 published Inland Revenue (Amendment) (No. 2) Bill 2016, to implement the concessionary revenue measures proposed in the . . .
The US and Costa Rica on May 23 signed a tax information exchange agreement. The agreement is not yet in force.
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