US: IRS extends tax relief for Hawaii taxpayers impacted by wildfires

March 28, 2024

On 27 March 2024, the US Internal Revenue Service, in a release—IR-2024-82—announced various tax-filing and tax-payment deadlines for individuals and businesses affected by the 8 August 2023 wildfires in Hawaii had been postponed until 7 August 2024. Previously, the deadline was 15 February

Read More

Ukraine revises form and procedures for county-by-country (CbC) reports

March 28, 2024

The State Tax Service of Ukraine released updates to the form and procedures for preparing country-by-country reports. Among the main changes to the procedure for filling out the country-by-country report of the international group of companies

Read More

Sweden: MoF proposes updates to pillar 2 global minimum tax rules

March 27, 2024

On 19 March 2024, the Swedish Ministry of Finance (MoF) released proposed amendments to the Act on Additional Tax, aimed at incorporating the Pillar 2 global minimum tax as outlined in Council Directive (EU) 2022/2523. As per the proposal, a

Read More

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

Read More

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

Read More

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

Read More

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

Read More

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

Read More

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

Read More

Corporate Tax

Transfer Pricing

Most Read