Posts by admin

Switzerland: Ordinance on exchange of CbC reports adopted

September 30, 2017

On 29 September 2017, Swiss Federal Council adopted an ordinance on the international automatic exchange of country-by-country reports on multinational...

OECD: Forum on Tax Administration meets to discuss tax priorities

September 29, 2017

The Forum on Tax Administration (FTA) discussed tax issues at its plenary meeting on 27 to 29 September 2017. The...

OECD: Peer review reports on dispute resolution mechanisms

September 29, 2017

On 26 September 2017 the OECD released six peer review reports evaluating efforts to improve dispute resolution mechanisms. The reports...

Slovak Republic: Proposed provisions for patent box regime, exit tax, CFC rules

September 28, 2017

The Government announced several changes in the corporate taxation area on June 20, 2017, including the introduction of a new...

DTA between Switzerland and Zambia signs

September 28, 2017

The Double Taxation Agreement (DTA) between Switzerland and Zambia was signed in Lusaka on 29 August 2017. Once in force...

Turkey: Government introduces new tax plan

September 28, 2017

The Finance Minister, Naci Ağbal, announced significant tax increases on September 27, 2017 during the Medium Term Program meeting (2018-2020)....

Uruguay: Regulations on common reporting standard (CRS) issued

September 28, 2017

On 25 September 2017, the Tax Authority issued Resolution No. 6.396/017 providing instructions to financial institutions for reporting information under...

Argentina: General Resolution 4130-E publishes in Official Gazette

September 28, 2017

The Federal Tax Administration (FTA), on September 20, 2017, published the General Resolution 4130-E in the Official Gazette. It establishes...

OECD: Request for input on tax challenges of digital economy

September 26, 2017

On 22 September 2017 the OECD issued a request for input on work relating to the tax challenges of the...

Netherlands: Tax plan for 2018

September 26, 2017

The Dutch government has presented the tax plan for 2018 on 19th September 2017. If adopted, these proposals will be...

Mozambique: Transfer pricing regulations approved

September 26, 2017

The Council of Ministers approved transfer pricing regulations on September 12, 2017 that present the methods for the assessment of...

Puerto Rico: Guidance on due dates extension for specific tax return and payment obligations

September 26, 2017

Treasury Department (PRTD) has published a guide Information Bulletin 17-17 on Circular Letter (CL) 17-13, which has deferred the due...

Czech Republic: Bill regarding CbC reports published

September 26, 2017

An amendment to the Law on International Cooperation in the Administration of Taxes or a Bill was published on September...

Venezuela: New reduced VAT rate for electronic purchases

September 25, 2017

The National Integrated Service of Customs and Tax Administration (SENIAT) declared that as of September 27, 2017, the standard value added...

DTA between Kosovo and Switzerland ratifies

September 25, 2017

The Kosovo has ratified the Double Taxation Agreement (DTA) with Switzerland for the avoidance of double taxation on 10th August...

Mexico presented budget proposal and tax reform for 2018

September 24, 2017

The Minister of Finance submitted the budget for 2018 to the Congress for its approval on 8th September 2017. The...

Thailand: New tax, legal requirements for representative offices of foreign companies

September 20, 2017

According to new Thai rule, a foreign company’s representative office in Thailand is no longer obliged to obtain a foreign...

Italy: New anti-avoidance measures under the “allowance for corporate equity”

September 20, 2017

In Italy, a new decree which was published in the official gazette on 11 August 2017 modifies the existing anti-avoidance...