Estonia: Preliminary bill for public CbC reporting submitted to parliament

March 18, 2024

On 12 February 2024, a draft bill was introduced to the Estonian Parliament to incorporate the EU Public Country-by-Country (CbC) Reporting Directive into Estonian legislation. The parliament acknowledged there are a limited number of companies that fall under the scope of the existing EU Public

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UK Treasury publishes 2024 spring finance bill

March 16, 2024

On 14 March 2024, the UK HM Treasury declared that it had published the Spring Finance Bill (Finance No. 2 Bill). This bill includes various provisions concerning the Spring Budget 2024 and other related measures. The 2024 Spring Finance Bill aims

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Cyprus issues draft legislation to enact pillar two global minimum tax rules

March 15, 2024

The Ministry of Finance of Cyprus has released the draft legislation, “The Safeguarding of a Global Minimum Level of Taxation of Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union Law of 2023". This draft legislation is

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Tax Treaty Brief: February 2024

February 15, 2024

France and Moldova On 25 January 2024, the French lower house of parliament approved the Double Taxation Agreement (DTA) with Moldova. Rwanda and Jordan On 25 January 2024, the Rwandan Cabinet gave its approval to the draft law for

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OECD releases updated BEPS MLI matching database

February 09, 2024

Recently, the OECD has released the updated version of BEPS MLI Matching Database including significant improvements that will enhance user experience and provide additional features to support the implementation and application of the BEPS MLI. One

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IMF Report Discusses the Economy of Slovenia

February 01, 2024

On 30 January 2024 the IMF issued a report following discussions with Slovenia under Article IV of the IMF’s articles of agreement. The Slovenian economy has recovered from the pandemic but has been affected by the war in Ukraine. Following a

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IMF Comments on UK Fiscal Position

February 01, 2024

On 30 January 2024 the IMF held a press briefing on the latest update to the World Economic Outlook. During the press briefing Pierre-Olivier Gourinchas, the Chief Economist and Director of the Research Department at the IMF, responded to

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OECD releases ICAP statistics

January 31, 2024

On 29 January 2024 the OECD released the first aggregated statistics from the Forum on Tax Administration’s International Compliance Assurance Programme (ICAP). ICAP The ICAP is a voluntary risk assessment and assurance program whose

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UK: Taxpayer Perceptions of Third Party Educational Messaging

January 27, 2024

On 25 January 2024 HMRC published the results of research that was commissioned by them in relation to customer perceptions of third party educational messaging. HMRC is considering the value of educational messaging via third party intermediary

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