Category: Regulatory

Colombia / Corporate Tax / Tax Reform

Colombia approves tax reform with corporate rate increase, numerous changes

Published by: MNE Tax - September 22, 2021

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Covid-19 / Double Tax Treaty / Income Tax Act / India / Residence / Withholding Tax / Withholding tax rules

Withholding Tax in India

Published by: India Briefing - September 22, 2021

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Business / Cyprus / Residency / Tax Laws / Tax treaties

Cyprus: CY Companies Areti Charidemou & Associates LLC

Published by: Mondaq - September 21, 2021

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Compliant / EU / FATCA / Financial Institutions / Netherlands / USA

EU hits out at US for ‘lack of reciprocity’ under Fatca

Published by: International Adviser - September 20, 2021

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Isle of Man / Jurisdiction / Offshore / Tax Haven

Isle of Man labelled as tax haven

Published by: Manx Radio - September 11, 2021

Island catches attention of European banks

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Advance Pricing Agreement / Capital gains / Corporate Tax / Permanent establishment / Poland / Profit Shifting / Royalties / Tax Deductibility / Tax Deductions

Polish Deal introduces new minimum tax for corporations

Published by: MNE Tax - September 10, 2021

On 8 September, Poland’s government accepted a new tax bill called the “Polish Deal,” announcing after the public consultation on the bill a significant amendment to include a special anti-avoidance measure referred to as a minimum income tax for corporations. ... - Continue reading

Africa / Botswana / Burkina Faso / Corporate Tax / Individuals / Residence / Tax Amnesty / Tax treaties / VAT

Worldwide: Africa Tax In Brief

Published by: Mondaq - September 1, 2021

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Anti money laundering / Banking Secrecy / Compliant / Legislation / Tax Laws

The Bank Secrecy Act And Crypto Compliance: Lessons Learned From Recent FinCEN And CFTC Settlement

Published by: JD Supra - September 1, 2021

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Africa / Base Erosion & Profit Shifting / Multinational Enterprises ("MNEs") / Multinationals / Mutual Agreement Procedure

BEPS 2.0: a Middle East and Africa Perspective—Part 1

Published by: Bloomberg Tax - September 1, 2021

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Brazil / Income Tax / Offshore / Tax Laws / Tax Planning / Tax Reform

Brazil income tax reform: International tax strategies reassessment

Published by: International Tax Review - August 31, 2021

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Advance Pricing Agreement / Legislation / Transfer pricing / Vietnam

Vietnam’s new transfer pricing APA regulations – some hurdles but still promising

Published by: MNE Tax - August 30, 2021

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Anti-Tax Avoidance Package / EU / Jurisdiction / Residence / Residency

European Union: How To Minimize Exit Taxation Of Natural Persons

Published by: Mondaq - August 19, 2021

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Double Tax Treaty / Framework / Morocco / Mutual Agreement Procedure / Tax Dispute / Tax Reform

Morocco publishes mutual agreement procedure guide for resolving tax disputes

Published by: MNE Tax - August 16, 2021

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Business / Canada / Digital Services / OECD / Permanent establishment / Residence

Canada: New Canadian Sales Tax Regime Cast On Digital Goods And Services Catches Non-resident Businesses, Both Big And Small

Published by: Mondaq - August 16, 2021

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Advance Pricing Agreement / Compliant / Tax Dispute / Transfer pricing / Vietnam

Advance Pricing Agreements in Vietnam: Circular 45

Published by: Vietnam Briefing - August 13, 2021

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Residency / Taiwan / Tax Laws / Tax Reform / Tax treaties

Taiwan amends tax treaty rules on residency, permanent establishment, treaty abuse

Published by: MNE Tax - August 12, 2021

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Base Erosion & Profit Shifting / Corporate Tax / Multinational Enterprises ("MNEs") / OECD / Tax Reform

What is BEPS 2.0? OECD’s Two-Pillar Plan and Possible Impact on Multinational Enterprises

Published by: China Briefing - August 11, 2021

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Business / Singapore / Tax Authority / Transfer pricing

Singapore updates transfer pricing guide to address cost-sharing, financial transactions

Published by: MNE Tax - August 10, 2021

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Digital Services / HM Revenue & Customs / OECD / Tax Laws / United Kingdom

UK: Government Consults On OECD Model Reporting Rules For Digital Platforms

Published by: Mondaq - August 10, 2021

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Advance Pricing Agreement / India / Offshore / Tax Laws / Transfer pricing

Overview of Transfer Pricing in India

Published by: TP News - August 10, 2021

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Covid-19 / Hong Kong / OECD / Permanent establishment / Residence / Tax treaties / Transfer pricing

Hong Kong tax agency advises on tax and transfer pricing effects of Covid-19

Published by: MNE Tax - August 9, 2021

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Business / Corporate Tax / Cyprus / Dividends / Residence

Distribution of deemed dividend

Published by: Cyprus Mail - August 9, 2021

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British Virgin Islands / Cayman Islands / Tax Laws / United Kingdom

Worldwide: The Revenue Rule In The Cayman Islands And British Virgin Islands

Published by: Mondaq - August 6, 2021

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Business / Denmark / Legislation / Tax Evasion / Transfer pricing

Denmark proposes easing transfer pricing documentation requirements between related Danish companies

Published by: MNE Tax - August 4, 2021

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Africa / Base Erosion & Profit Shifting / Digital Services / Framework / Jurisdiction

Worldwide: Africa Tax In Brief

Published by: Mondaq - August 3, 2021

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Corporate Tax / G7 / Jersey / Jurisdiction / Offshore

Jersey: The G7’s Global Corporate Tax Rate: A Good Thing For Jersey?

Published by: Mondaq - August 2, 2021

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Corporate Tax / Country-by-Country (CbyC) Reporting / Jurisdiction / Multinational Enterprises ("MNEs") / OECD / Profit Shifting

Profit shifting persists as corporate tax rates drop 30% in 20 years, OECD study finds

Published by: MNE Tax - July 29, 2021

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Brunei / Double Tax Treaty / Philippines

PH, Brunei sign pact vs double taxation

Published by: The Manila Times - July 24, 2021

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Base Erosion & Profit Shifting / Germany / Tax Laws / Transfer pricing

Germany introduces new administrative principles for transfer pricing

Published by: MNE Tax - July 23, 2021

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Internal Revenue Service (IRS) / Tax Authority / Tax Evasion / Tax Fraud / USA

Ivix receives $13M in funding to help fight tax evasion

Published by: Accounting Today - July 16, 2021

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Permanent establishment / Poland / Tax Laws / Tax Reform / Transfer pricing

Poland proposes changes to transfer pricing regulations

Published by: MNE Tax - July 15, 2021

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Legislation / Mexico / OECD / Tax Reform / Transfer pricing

Mexico: Labor Law And Transfer Pricing

Published by: Mondaq - July 14, 2021

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Anti-Tax Avoidance Package / EU / Hybrids / Ireland / Tax Avoidance / Tax Laws / Tax Reform

Ireland consults on tax rules relating to interest limitation, hybrids

Published by: MNE Tax - July 7, 2021

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Corporate Tax / Digital Services / Investments / Offshore Investments / Research and Development (R&D) / Tax Break / Thailand

Thai Board of Investment offers enhanced R&D tax incentives

Published by: MNE Tax - July 7, 2021

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Compliant / HM Revenue & Customs / Offshore / Tax Planning / United Kingdom

How to get offshore tax planning right

Published by: International Investment - July 6, 2021

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Covid-19 / Italy / Multinationals / Tax Evasion / Tax evasion investigations

Italian revenue agency’s new tax assessment guidelines affect multinationals

Published by: MNE Tax - July 6, 2021

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Canada / Capital gains / Cryptocurrency / Framework / OECD / Tax Transparency

Canada: Cryptocurrency Tax: OECD’s 2021 Cryptocurrency Reporting Framework

Published by: Mondaq - July 6, 2021

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Court cases / HM Revenue & Customs / Mauritius / Tax Avoidance / United Kingdom

Landmark Supreme Court ruling on ’round the world tax scheme’ puts HMRC on notice

Published by: International Investment - July 5, 2021

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Business / Corporate Tax / Covid-19 / Greece / Individuals / Permanent establishment / Residency / Tax Laws / Tax treaties

Greece: Guidelines on tax rules and tax treaties in the wake of COVID-19

Published by: International Tax Review - July 5, 2021

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Investments / Jurisdiction / Multinationals / Tax Haven / Tax Reform

ANALYSIS – Implementation Of Global Minimum Tax Likely To Face Challenges Despite New Agreement

Published by: Urdu Point - July 5, 2021

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Framework / Multinationals / OECD / Tax Laws / Tax Reform / Tax treaties

OECD tax agreement is backed by 130 nations

Published by: Taipei Times - July 3, 2021

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Business / Europe / Offshore / South Korea / Tax Authority / Tax Avoidance

Korea’s tax agency joins European tax body to support companies’ overseas expansion

Published by: The Korea Herald - July 2, 2021

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Cyprus / Double Tax Treaty / Netherlands

Cyprus: The Netherlands And Cyprus Sign Double Tax Treaty

Published by: Mondaq - July 1, 2021

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Corporate Tax / Income Tax / OECD / USA

U.S. Corporate Tax Expenditures and Effective Tax Rates in Line with OECD Peers

Published by: Tax Foundation - June 29, 2021

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Mutual Agreement Procedure / Spain / Tax Dispute / Tax Reform / Transfer pricing

Spain amends MAP rules for tax and transfer pricing disputes

Published by: MNE Tax - June 29, 2021

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Double Taxation / Jurisdiction / Multinational Enterprises ("MNEs") / OECD / USA

United States: OECD’s Pillar One Blueprint: Elimination Of Double Taxation

Published by: Mondaq - June 28, 2021

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G7 / Multinationals / OECD / Tax Evasion

The G7 concludes a “historic deal” against the multinationals of tax evasion

Published by: Dodo Finance - June 28, 2021

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Advance Pricing Agreement / Internal Revenue Service (IRS) / Taiwan / Transfer pricing / USA

Taiwan transfer pricing decree on bilateral APAs takes sensible approach

Published by: MNE Tax - June 28, 2021

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Cryptocurrency / South Korea / Tax Authority / Tax Dodging / Tax Evasion / Tax Fraud

This week in tax: South Korea cracks down on cryptocurrencies

Published by: International Tax Review - June 25, 2021

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Cyprus / Double Tax Treaty / Germany / Tax Reform

Cyprus: Cyprus And Germany Double Tax Treaty Amendment

Published by: Mondaq - June 24, 2021

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