UN: Guide on Tax Treaties for Investment Policymakers

February 15, 2024

On 13 February 2024 UNCTAD released a guide with the title Double taxation treaties: What investment policymakers need to know. The guide deals with the aspects of double tax treaties that are important for investment policymakers to understand, and

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US issues revised report on international tax proposals addressing profit shifting pillars 1 and 2 

February 01, 2024

On 31 January 2024, the U.S. Congressional Research Services (CRS) published the revised "In Focus" report on International Tax Proposals Addressing Profit Shifting: Pillars 1 and 2. On June 5, 2021, finance ministers of the Group of 7 (G7)

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US Treasury signs income tax treaty with Chile

December 20, 2023

On 19 December 2023, the U.S. Department of the Treasury announced the entry into force of a comprehensive income tax treaty between the United States and Chile. The Chile tax treaty is the first new comprehensive bilateral tax treaty signed by the

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UN Tax Committee considers transfer pricing and treaty issues

October 27, 2023

The 27th session of the UN Committee of Experts on International Cooperation in Tax Matters took place from 17 to 20 October 2023. Subcommittees dealing with various areas of taxation presented updates to the Tax Committee on their

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UN: Relationship of Tax, Trade and Investment Agreements

October 23, 2022

The UN Tax Committee at its meetings from 18 to 21 October 2022 discussed an update of the work on the interaction of tax, trade and investment agreements. The Subcommittee on the Relationship of Tax, Trade and Investment Agreements is mandated

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UN: Tax Committee Discusses Interaction of Investment Agreements and Tax

October 26, 2021

In its meetings from 19 to 28 October 2021 the UN Committee has covered, among other issues, the interaction of tax, trade and investment agreements. A Note on the Interaction of Tax Trade and Investment Agreements was prepared by the UNDESA

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OECD: Peer review reports under BEPS Action 14

April 17, 2021

On 15 April 2021 the OECD released peer review assessments under Action 14 of the project on base erosion and profit shifting (BEPS) which aims to make dispute resolution mechanisms more effective. These stage two monitoring reports relate to

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EU finalises Investment Agreement with China

January 01, 2021

On 30 December 2020 the EU and China confirmed that they have agreed in principle the provisions of an investment agreement. The agreement aims to resolve some of the difficulties that have been encountered by European companies trading in China.

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OECD: Stage 1 peer review reports on dispute resolution

February 25, 2020

On 24 February 2020 the OECD published the eighth round of stage 1 peer review reports. The reports related to for Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia. The reports look at the extent to which

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Estonia publish law to implement EU Directive on Dispute Resolution

November 19, 2019

On 6 November 2019, Estonia has published Law in the Official Gazette, which includes measures for the implementation Council Directive (EU) 2017/1852 of 10 October 2017. The Directive includes provisions to ensure effective resolution of disputes

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UN: Meeting of Committee of Experts on Taxation

October 26, 2019

The nineteenth session of the United Nations Committee of Experts on International Cooperation in Tax Matters was held from 15 to 18 October 2018. Issues discussed included transfer pricing, updates to the UN Model Tax Convention, dispute

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Portugal implements EU Directive on Dispute Resolution

August 20, 2019

On 12 August 2019, the Portuguese Parliament has approved the bill to transpose Council Directive (EU) 2017/1852 of 10 October 2017, which includes measures to ensure effective resolution of disputes concerning the interpretation and

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Austria implements EU Directive on Dispute Resolution

July 29, 2019

On 22 July 2019, Austria has published the EU Financial Adjustment Act 2019 in the Official Gazette, which includes measures for the implementation Council Directive (EU) 2017/1852 of 10 October 2017. This includes rules to ensure effective

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World Bank approves grant to improve domestic revenue mobilization in Liberia

July 18, 2019

On 16 July 2019 the World Bank approved a grant to its International Development Association (IDA) to improve domestic revenue mobilization systems and strengthen financial control and accountability in public finances. The IDA provides grants and

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UK: Consultation on tax dispute resolution

July 04, 2019

On 2 July 2019 the UK government published for consultation draft Regulations to implement EU Council Directive 2017/1852 on tax dispute resolution mechanisms. Under the draft Regulations a stronger system of dispute resolution would be introduced

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EU: Investment protection agreement with Vietnam

October 23, 2018

On 17 October 2018 the European Commission adopted an investment protection agreement with Vietnam, at the same time as a free trade agreement. This paves the way for the final signature and conclusion of the investment protection agreement. Under

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OECD: Global Forum Issues Peer Review Reports

April 07, 2018

On 4 April 2018 the OECD’s Global Forum on Transparency and Exchange of Information for Tax Purposes published peer review reports on nine countries. The reports assess the countries’ compliance with the agreed international standards in

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Pakistan and Hungary sign an agreement to promote economic cooperation

April 25, 2017

On 11 April 207, Pakistan and Hungary signed an agreement in Islamabad to enhance economic cooperation and trade ties in various areas including machine industry, electronics industry, food and agriculture, water management, environmental and energy

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