OECD: Peer Review Reports on Making Tax Dispute Resolution More Effective
On 14 April 2022 the OECD published a further set of peer review reports under BEPS Action 14 which is concerned with making tax dispute resolution mechanisms more effective. These reports set out the results of assessments under stage two of the
See MoreOECD: Fourth Peer Review Report on Prevention of Tax Treaty Abuse
On 21 March 2022 the OECD released the fourth peer review report on tax treaty abuse under Action 6 of the action plan on base erosion and profit shifting (BEPS). The report looks at the measures that member countries of the OECD’s
See MoreOECD: Second Stage Peer Review of Guernsey under BEPS Action 14
On 24 January 2022 the OECD issued the stage 2 peer review report assessing Guernsey’s compliance with the minimum standard under Action 14 of the project on base erosion and profit shifting (BEPS). Action 14 is concerned with making tax dispute
See MoreOECD: Stage Two Peer Review Report on Jersey under BEPS Action 14
On 24 January 2022 the OECD’s Inclusive Framework published the stage 2 peer review report on Jersey’s compliance with the minimum standard under Action 14 of the project on base erosion and profit shifting (BEPS). Action 14 is concerned with
See MoreOECD: Stage Two Peer Review Report on Serbia under BEPS Action 14
On 24 January 2022 the OECD’s Inclusive Framework released the stage 2 peer review report on Serbia’s compliance with the minimum standard under Action 14 of the project on base erosion and profit shifting (BEPS). The minimum standard under
See MoreOECD: Stage two peer review report on Chile’s compliance with BEPS action 14
On 26 July 2021 the OECD published the stage two peer review report on Chile’s compliance with the minimum standard under action 14 of the action plan on base erosion and profit shifting (BEPS). BEPS Action 14 is concerned with making dispute
See MoreOECD: Stage Two Peer Review Report on Lithuania’s compliance with BEPS action 14
On 26 July 2021 the OECD issued a stage two peer review report on Lithuania in relation to action 14 of the action plan on base erosion and profit shifting (BEPS). Action 14 of BEPS is concerned with making dispute resolution mechanisms more
See MoreOECD: Stage Two Peer Review Report on Latvia’s compliance with BEPS action 14
On 26 July 2021 the OECD published the stage 2 peer review report on Latvia in relation to making dispute resolution mechanisms more effective under action 14 of the action plan on base erosion and profit shifting (BEPS). The minimum
See MoreOECD: Stage Two Peer Review Report on Argentina’s compliance with BEPS action 14
On 26 July 2021 the OECD published the stage 2 peer review report on Argentina in relation to making dispute resolution mechanisms more effective under action 14 of the action plan on base erosion and profit shifting (BEPS). The minimum
See MoreOECD: Stage Two Peer Review Report on South Africa’s compliance with BEPS action 14
On 26 July 2021 the OECD published the stage 2 peer review report on South Africa in relation to making dispute resolution mechanisms more effective under action 14 of the action plan on base erosion and profit shifting (BEPS). The minimum
See MoreOECD: Stage Two Peer Review Report on India’s compliance with BEPS action 14
On 26 July 2021 the OECD published the stage 2 peer review report on India in relation to making dispute resolution mechanisms more effective under action 14 of the action plan on base erosion and profit shifting (BEPS). The BEPS action 14
See MoreRussia and Malta sign a protocol to amend the double tax treaty
On 1 October, the Russian Ministry of Finance reported that the Protocol to Russia - Malta DTT has been signed. In general dividend and interest WHT increases to 15%. However, there is a number of exceptions and in some cases current 5% dividend
See MoreUS: Protocol to income tax treaty with Japan enters into force
On 30 August 2019, the U.S. treasury department announced that protocol amending the convention between the government of the United States of America and the government of Japan for the avoidance of double taxation and the prevention of fiscal
See MoreChile approves protocol to DTA with China
The Chamber of Deputies of Chile approved the bill for ratifying the pending protocol of Double Taxation Agreement (DTA) with China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. It is now
See MoreProtocol to treaty between Kazakhstan and Uzbekistan enters into force
The amending protocol to a treaty between Kazakhstan and Uzbekistan has entered into force on 10 October 2018. It was signed on 23 March 2017 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
See MoreDTA between Azerbaijan and Turkmenistan enters into force
On 12 February 2019, the parliament of Azerbaijan approved the Double Taxation Agreement (DTA) with Turkmenistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on
See MoreKazakhstan: Senate approves protocol to DTA with India
On January 25, 2018, the upper chamber of the parliament or the Senate of Kazakhstan approved the amending protocol of Double Taxation Agreement (DTA) with India. It was approved by the lower chamber of parliament on December 20,
See MoreCyprus and Mauritius sign an amending protocol to double tax treaty
An amending protocol to the double taxation agreement between Cyprus and Mauritius of 21 January 2010 was signed on 23 October 2017. The Protocol revises the provisions on information exchange in order to comply with the OECD Model Tax
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