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Foreign Financial Institutions / Income Tax / Jurisdiction / Permanent establishment / Philippines / Residence / Withholding Tax

Tax obligations of permanent establishments

Published by: Business Mirror - December 3, 2019

The Philippines generally follows the “source of income” rule in identifying the income that are taxable to corporations in the Philippines. ... - Continue reading

Business / Cambodia / Double Tax Treaty / South Korea / Vietnam

S. Korea, Cambodia sign double taxation avoidance pact

Published by: The Korea Herald - December 3, 2019

Seoul's finance ministry announces double tax treaty between South Korea and Cambodia. ... - Continue reading

Base Erosion & Profit Shifting / Double Tax Avoidance Treaty / Finland / Tax Avoidance / Tax Evasion / Tax Reform

BEPS Changes To Nordic Double Tax Agreement To Take Effect

Published by: Tax News - December 2, 2019

The double tax agreement between the Nordic countries will be updated with new anti-tax base erosion and profit shifting provisions with effect from January 1, 2020. ... - Continue reading

Business / Corporate Tax / Individuals / OECD / Tax Evasion / Tax evasion investigations / Tax Reform / United Kingdom

44% Rise in Requests from Foreign Prosecutors to UK for Help Investigating Tax Crimes

Published by: Web Wire - December 2, 2019

OECD has recently announced new proposals to help countries tax corporate incomes more effectively. ... - Continue reading

Amazon / Business / Digital Services / Revenue / Tax Avoidance / Tax Haven / Tax Transparency

Amazon most ‘aggressive’ in $100bn global tax avoidance

Published by: Yahoo Finance - December 2, 2019

Amazon has been accused of being the most ‘aggressive’ in avoiding tax, compared with other tech giants, by tax transparency campaign group Fair Tax Mark. ... - Continue reading

Business / Corporate Tax / Income Tax / Investments / Residence / Switzerland

Switzerland: Tax On Inbound Investments 2020

Published by: Mondaq - December 2, 2019

Tax treatment of different acquisitions ... - Continue reading

Banking / Canada / Canada Revenue Agency / Cryptocurrency / Digital Services / Tax Laws

Taxing the world of cryptocurrencies is complicated

Published by: The Globe and Mail - November 29, 2019

An insight into the world of "cryptocurrencies" ... - Continue reading

Australia / Capital gains / Exemptions / Expatriates / Legislation / Property

Expats to lose CGT benefits

Published by: Your Investment Property - November 29, 2019

Australian property owners living and residing abroad would have to sell their properties before June 2020 to still take advantage of capital gains tax (CGT) exemption. ... - Continue reading

Automatic Exchange of Information / Jurisdiction / OECD / Revenue / Tax Evasion / Tax Information Exchange Agreements / Tax Transparency