Tag Archives: OECD

World Tax Advisor 3 April 2020

The World Tax Advisor includes in particular a special COVID-19 section:

BEPS: Update Anwendbarkeit MLI

Mit Jänner 2019 wurden die ersten Änderungen bestehender Doppelbesteuerungsabkommen (DBA) durch das Multilaterale Instrument (Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting – BEPS) anwendbar. Aufgrund weiterer MLI-Ratifizierungen seit unserem letzten Tax & Legal News Beitrag vom 7.8.2019 zu diesem Thema wächst die Liste der zukünftig anwendbaren MLI-Bestimmungen auf Österreichs DBA schrittweise. Ziel des MLI, eines Aktionspunktes der OECD BEPS-Initiative, ist die rasche, international abgestimmte und einheitliche Umsetzung diverser Anti-BEPS-Maßnahmen ohne langwierige bilaterale Neuverhandlungen der einzelnen DBA (siehe dazu auch unsere Tax & Legal News Beiträge vom 20.6.2017 und 17.1.2018). Continue reading BEPS: Update Anwendbarkeit MLI

World Tax Advisor 6 March 2020

World Tax Advisor 21 February 2020

The World Tax Advisor includes in particular:

  • OECD: OECD report on transfer pricing of financial transactions released
  • India: India introduces bill to implement new direct tax dispute resolution scheme
  • China: Emergency tax measures implemented to address novel coronavirus outbreak
  • European Union: EU expands list of noncooperative jurisdictions
  • India: Rules on debt investment by foreign portfolio investors relaxed, VRR reopened
  • Peru: First version of catalog of “aggressive tax planning schemes” published
  • Singapore: New tax treaty signed with Indonesia
  • United Arab Emirates: Guidance issued on free zone economic substance regulations

World Tax Advisor 14 February 2020

World Tax Advisor 7 February 2020

World Tax Advisor 13 December 2019

World Tax Advisor 22 November 2019

World Tax Advisor 15 NOVEMBER 2019

World Tax Advisor 11 October 2019

World Tax Advisor 20 September 2019

World Tax Advisor 13 September 2019

World Tax Advisor 9 August 2019

BEPS: Erste Anwendbarkeit der MLI-Änderungen

Mit Jänner 2019 sind die ersten Änderungen bestehender Doppelbesteuerungsabkommen (DBA) durch das Multilaterale Instrument („Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting“ – BEPS) anwendbar geworden. Ziel des MLI, eines Aktionspunktes der OECD-BEPS-Initiative, ist die rasche, international abgestimmte und einheitliche Umsetzung diverser BEPS-Maßnahmen ohne langwierige bilaterale Neuverhandlungen der einzelnen DBA (sh auch unsere Beiträge vom 20. Juni 2017 und 17. Jänner 2018). Continue reading BEPS: Erste Anwendbarkeit der MLI-Änderungen

World Tax Advisor 28 June 2019

World Tax Advisor 22 February 2019

World Tax Advisor 15 February 2019

World Tax Advisor 1 February 2019

World Tax Advisor 23 November 2018

The World Tax Advisor 23 November  includes in particular

  • Switzerland’s FTA announces no new principal company, finance branch rulings as from 1 January 2019
  • Belgium: Draft transfer pricing circular issued
  • Malaysia: Budget 2019 includes rate reductions, service tax on imported services
  • OECD: Update on preferential regime reviews and new standard on substantial activities
  • Panama: Multinational headquarters regime amended in line with BEPS action 5
  • Papua New Guinea: Tax measures in 2019 budget include changes to loss carryforward rules
  • South Africa: 2018 tax amendment bill includes changes to anti-dividend stripping rules

 

World Tax Advisor 19 October 2018

The World Tax Advisor 19 October includes in particular:

  • Aligning R&D arrangements and transfer pricing for MNEs operating in China
  • Australia: Tax cuts brought forward for companies with turnover under AUD 50 million
  • Australia: Black economy measures draw a wide net
  • Denmark: Significant changes to CFC legislation proposed
  • El Salvador: Tax authorities update tax haven guide
  • Malta: Rules from EU VAT package on e-commerce implemented
  • Netherlands: Amendments announced to 2019 tax package
  • OECD: Residence and citizenship by investment schemes posing CRS avoidance risk identified
  • Thailand: Lower VAT rate extended for another year