U.S. and Ireland sign an agreement on the exchange of CbC reports
According to an IRS announcement on its website, the competent authorities of U.S. and Ireland have concluded an arrangement on the exchange of Country-by-Country Reports. The competent authority arrangement (CAA) for exchange of country-by-country
See MoreU.S. and Iceland sign an agreement on the exchange of CbC reports
According to the IRS announcement on its website, the competent authorities of the U.S. and Iceland have concluded an arrangement on the exchange of Country-by-Country Reports. The competent authority arrangement (CAA) for exchange of
See MoreU.S. and Guernsey sign an agreement on the exchange of country-by-country reports
According to an IRS announcement on its website, the competent authorities of U.S. and Guernsey have concluded an arrangement on the exchange of Country-by-Country Reports. The competent authority arrangement (CAA) for exchange of country-by-country
See MoreU.S signs a bilateral competent authority agreement with Denmark on exchange of CbC reports
According to an IRS announcement on its website, the competent authorities of the U.S. and Denmark have concluded an arrangement on the exchange of Country-by-Country Reports. The competent authority arrangement (CAA) for exchange of
See MoreU.S. and Malta sign agreement on the exchange of country-by-country reports
According to an IRS announcement on its website, the competent authorities of the U.S. and Malta have concluded an arrangement on the exchange of Country-by-Country Reports. The competent authority arrangement (CAA) for exchange of
See MoreJapan: DTA with Slovenia will enter into force on 23 August 2017
The Japanese Ministry of Finance on 26 July 2017 issued a press release announcing that the double taxation agreement (DTA) between Japan and Slovenia, signed on 10 September 2016, will enter into force on 23 August
See MoreU.S. and Jamaica sign an agreement on the exchange of country-by-country reports
According to an IRS announcement on its website, the competent authorities of the U.S. and Jamaica have concluded an arrangement on the exchange of Country-by-Country Reports. The competent authority arrangement (CAA) for exchange of
See MoreU.S. and Isle of Man sign an agreement on the exchange of country-by-country reports
According to an IRS announcement on its website, the competent authorities of U.S. and the Isle of Man have concluded an arrangement on the exchange of Country-by-Country Reports. The competent authority arrangement (CAA) for exchange of
See MoreArmenia: DTA with Israel signed
On 25 July 2017, the Minister of Foreign Affairs of Armenia and the Minister of Regional Cooperation of Israel have signed a Double Taxation Agreement (DTA) for the avoidance of double taxation and the prevention of fiscal evasion with respect to
See MoreU.S. and Brazil sign an agreement on the exchange of country-by-country reports
According to an IRS announcement on its website, the competent authorities of U.S. and the Brazil have concluded an arrangement on the exchange of Country-by-Country Reports. The competent authority arrangement (CAA) for exchange of
See MoreU.S. and Belgium sign an agreement on the exchange of country-by-country reports
According to an IRS announcement on its website, the competent authorities of U.S. and the Belgium have concluded an arrangement on the exchange of Country-by-Country Reports. The competent authority arrangement (CAA) for exchange of
See MoreGreece: Draft Bill on CbC reporting submitted to the Parliament
The draft bill implementing EU Council Directives 2016/881 regarding mandatory automatic exchange of tax related information (EU CbC reporting) was submitted to the Greek parliament on July 21,
See MoreSweden-Dominica TIEA enters into force
On 1 August 2017, The Tax Information Exchange Agreement (TIEA) between Sweden and Dominica will enter into force. The agreement generally applies from 1 August 2017 for criminal tax issues and from 1 January 2018 for all other tax
See MoreArgentina: New Regulations ‘General Resolution 4094-E’ enters into force
The Federal Tax Authority (FTA), on July 18, 2017, published the General Resolution 4094-E on the Official Gazette. This Resolution had been introduced into income tax in 2013. The time when the 2013 tax reform abolished the capital gains tax
See MoreBelgium: Draft bill on automatic exchange of information tabled to parliament
On 3 July 2017, the Belgian government has tabled a draft bill, implementing rules of Directive 2015/2376/EU and Mutual Assistance Directive and partial implementation provision of Directive 2016/881/EU amending Directive 2011/16/EU as regards
See MoreSwitzerland’s Federal Council adopts dispatch on revised DTA with Latvia
The Federal Council of Switzerland adopted the dispatch on a revised double taxation agreement (DTA) with Latvia on 28th June 2017 regarding taxes on income and capital. The dispatch was submitted to Parliament for approval. Switzerland and Latvia
See MoreLiechtenstein: Tax Treaty with Monaco Signed
On 28 June 2017 the officials of Liechtenstein and Monaco signed an income tax treaty which is in line with OECD standards on information exchange and transparency. The provisions of the treaty also take into account recommendations of the OECD/G20
See MoreSpain: Protocol to treaty with Mexico will enter into force in September 2017
Spain, on July 7, 2017, published the new protocol to the tax treaty with Mexico. The new protocol will enter into force on September 27, 2017. The protocol, signed on December 17, 2015, amends several parts of the countries’ 1992 tax
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