Category: Government Bodies

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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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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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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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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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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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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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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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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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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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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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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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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Corporate Tax / G7 / Multinationals / OECD / Tax competition / Tax Reform / USA

Is Tax Competition Dead?

Published by: JD Supra - June 23, 2021

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Country-by-Country (CbyC) Reporting / Legislation / Multinationals / OECD / Offshore / Offshore Investments / Tax Haven / USA

US lawmakers pass offshore disclosure and ESG standardisation bills

Published by: Cayman Compass - June 18, 2021

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Activity / Dividends / Double Tax Treaty / Double Taxation / FATCA / Hospitality / OECD / Permanent establishment / Tax Evasion / Tax Fraud

European Union: EUTA Special Edition: EU Responses To COVID-19 (Coronavirus) Crisis

Published by: Mondaq - June 7, 2021

The COVID-19 (Coronavirus) pandemic is affecting hundreds of thousands of people and is leading, all over the world, to far-reaching health and safety measures. As a result, the COVID-19 crisis has major social and economic consequences. Measures are being adopted to limit the impact on taxpayers as much as possible. ... - Continue reading

G7 / HMRC / Revenue / Tax Authority / Tax Avoidance / Tax Credit / Tax Laws / Tax Planning

How to help clients as HMRC cracks down on overseas assets

Published by: International Adviser - June 7, 2021

‘International data sharing and anti-money laundering regulations are only likely to get tighter’ ... - Continue reading

Australia / Australian Taxation Office / Income Tax / Legislation / Tax Laws

Australian tax office issues draft guidance on intangibles arrangements

Published by: TP News - May 29, 2021

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Greece / Hungary / Iceland / Mutual Agreement Procedure / OECD / Tax Dispute

Greece, Hungary, Iceland fall short of tax dispute resolution goals, OECD review finds

Published by: MNE Tax - May 26, 2021

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Country-by-Country (CbyC) Reporting / Multinationals / Residence / Transfer pricing / Ukraine

Ukraine’s new transfer pricing reporting forms

Published by: MNE Tax - May 24, 2021

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Base Erosion & Profit Shifting / Corporate Tax / Digital Services / Multinationals / OECD / USA

US Treasury proposes global minimum corporate tax of at least 15% during OECD negotiations

Published by: The Straits Times - May 21, 2021

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Royalties / Transfer pricing / UN

The UN transfer pricing manual’s guidance on IP valuation and royalty rates

Published by: MNE Tax - May 19, 2021

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EU / Research and Development (R&D) / Tax Avoidance

EU report finds states could improve policies on R&D incentives, tax avoidance

Published by: MNE Tax - May 19, 2021

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Internal Revenue Service (IRS) / Offshore Accounts / Offshore Tax Haven / Revenue / USA

Senate hearing examines tax gap, offshoring

Published by: Financial Regulation News - May 14, 2021

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Amazon / Corporate Tax / EU / Luxembourg / Multinationals / Tax Avoidance / Tax Transparency

Amazon wins EU court fight over $300 million tax ruling

Published by: The Seattle Times - May 12, 2021

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Business / Country-by-Country (CbyC) Reporting / Dominican Republic / Framework / OECD / Tax Authority / Tax Laws / Transfer pricing

Dominican Republic modifies transfer pricing rules

Published by: MNE Tax - May 11, 2021

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Court cases / India / Jurisdiction / Netherlands / OECD / Tax Laws / Tax treaties

Indian court rules most favored nation clause triggered in tax treaty with Netherlands

Published by: MNE Tax - May 11, 2021

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OECD / Tax Laws / Transfer pricing / USA

United States: OECD’s Pillar One Blueprint: Amount B

Published by: Mondaq - May 10, 2021

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EU / Jurisdiction / Legislation / Luxembourg / Tax Laws

Luxembourg: New Rule Disallowing Deduction On Payments To EU Non-cooperative Countries

Published by: JD Supra - May 10, 2021

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Digital Services / Framework / OECD / Tax treaties / UN

UN tax committee releases updated model treaty language on automated digital services

Published by: MNE Tax - April 7, 2021

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Expatriates / Morocco / OECD / Residence / Tax Authority

OECD Financial Data Exchange: Morocco Postpones Implementation to 2022

Published by: Morocco World News - April 3, 2021

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Base Erosion & Profit Shifting / Beneficial Ownership / Business / Framework / Jurisdiction / OECD / Tax Haven / Transfer pricing

Tax havens begin sharing information about entities that earn income from IP, other mobile activities

Published by: MNE Tax - March 31, 2021

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Base Erosion & Profit Shifting / OECD / Tax Laws / Tax treaties / Transfer pricing

Proposed OECD model tax treaty updates cover transfer pricing for interest payments, corresponding adjustments

Published by: MNE Tax - March 31, 2021

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Government Bodies / IMF / Mongolia / Multinationals / OECD / Transfer pricing

Mongolia’s first transfer pricing assessment – what could be the issues?

Published by: MNE Tax - March 23, 2021

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Canada / Canada Revenue Agency / Court cases / Jurisdiction / Mutual Agreement Procedure / Tax Relief / Tax treaties

Canada’s tax treaty MAP inventory increased in 2019, new report shows

Published by: MNE Tax - March 22, 2021

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Central Board of Direct Taxes (CBDT) / Income Tax / India / Tax Evasion

IT Dept finds multi-crore tax evasion after raids on J”khand group

Published by: Outlook - March 22, 2021

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Base Erosion & Profit Shifting / OECD / Tax Treaty Abuse

BEPS: OECD publishes prevention of treaty abuse report

Published by: Accountancy Daily - March 17, 2021

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Double Tax Treaty / Internal Revenue Service (IRS) / Legislation / South Korea / Tax Laws / USA

Korean YouTubers hope to avoid double taxation under new Google policy

Published by: The Korea Times - March 11, 2021

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British Virgin Islands / Corporate Tax / OECD / Tax Haven / Tax Treaty Abuse

British Virgin Islands top tax havens ranking

Published by: Accountancy Daily - March 10, 2021

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China / Covid-19 / Digital Services / G20 / Tax Authority

Global digital tax efforts get China boost

Published by: Hellenic Shipping News - March 4, 2021

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Corruption / Financial Institutions / OECD / Tax Evasion

OECD report targets professionals enabling tax crimes

Published by: Cayman Compass - March 2, 2021

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Canada / Canada Revenue Agency / Tax Evasion

Tax evasion charges stayed

Published by: Quintenews - March 1, 2021

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Corporate Tax / Covid-19 / Investments / OECD / United Kingdom

The UK Should Not Ignore Problems with its Corporate Tax Base

Published by: Tax Foundation - March 1, 2021

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Barbados / Blacklist update / Digital Services / EU / Jurisdiction / OECD

Not the last challenge from EU

Published by: Barbados Today - February 26, 2021

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Corruption / Non Compliant / OECD / Tax cheats / Tax Evasion / Tax Fraud

OECD calls on countries to crack down on professionals enabling tax and white collar crimes

Published by: Mirage News - February 25, 2021

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Automatic Exchange of Information / EU / Malta / Offshore / Tax Transparency

Malta: The EU Mandatory Disclosure Regime And What It Means For EU Citizens

Published by: Mondaq - February 25, 2021

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Court cases / EU / Offshore / Residence / Sweden / Tax Laws

EU court rejects Swedish rules limiting deductions for cross-border interest payments

Published by: MNE Tax - February 25, 2021

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