Brazil Provisional Measure 6272013 – CFC rules for resident individuals introduced

04 December, 2012

On 4 December 2013 it has been published that the Provisional Measure 627/2013 (PM 627/2013), introduced important changes to the Brazilian tax legislation. This was published in the Official Gazette of 12 November 2013. Among those changes, PM

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Mexico’s new DTAs with Lithuania and Ukraine

29 November, 2012

Mexico’s new double taxation agreement (DTAs) with Lithuania and the Ukraine will enter into force on November 29, 2012, and December 6, 2012,

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Switzerland’s Federal Council adopted five double tax agreements

23 November, 2012

On November 21, 2012, Switzerland's Federal Council adopted five double tax agreements, with Slovenia, Turkmenistan, the Czech Republic, Bulgaria and Peru, and forwarded them to parliament for its

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Switzerland Adopts Multiple DTAs

23 November, 2012

The Swiss Federal Department of Finance (FDF) has announced on 23 November 2012 that the Federal Council has adopted five more double taxation agreements (DTAs) regarding taxes on income and on capital and submitted them to parliament for

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DTA between Peru and Portugal

22 November, 2012

On November 19, 2012, Peru and Portugal signed a double taxation agreement

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Canada begins negotiations with the United States towards a Protocol

14 November, 2012

The Canadian government announced on November 8, 2012, that it had begun negotiations with the United States towards a Protocol to their double taxation agreement (DTA) to enhance the countries' capacity to exchange tax

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DTA between Canada and Hong Kong

13 November, 2012

According to the Hong Kong Inland Revenue Department, on November 11, 2012, Hong Kong and Canada signed a comprehensive

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Cayman Islands and the Czech Republic sign a TIEA

13 November, 2012

According to media reports, the Cayman Islands and the Czech Republic signed a tax information exchange agreement (TIEA) during meetings held between government officials on October 26-27,

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Uruguay ratifies the TIEA with Argentina

12 November, 2012

On November 7, 2012, according to media reports, Uruguay's Chamber of Senators approved a law that would ratify the tax information exchange agreement (TIEA) the nation signed with

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Germany and Ecuador complete negotiations to amend their DTA

05 November, 2012

On October 23, 2012, the Ecuadorian embassy in Germany confirmed that Germany and Ecuador had completed negotiations towards a Protocol to amend their 1982 double taxation agreement

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Poland’s lower house of parliament approves law to ratify DTA with Canada

25 October, 2012

On October 10, 2012, Poland's lower house of parliament approved a law that would ratify the pending double taxation agreement (DTA) and an accompanying Protocol the nation signed with

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Estonia and Mexico Sign DTA

24 October, 2012

On October 19, in Mexico City, the Estonian Foreign Minister and Mexico’s Minister of Finance signed a double taxation agreement (DTA) between their two countries. The agreement sets out the allocation of taxing rights between the two

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Latvia’s parliament approves a law to ratify a DTA and an amending Protocol signed with Mexico

22 October, 2012

According to media reports, Latvia's parliament has approved a law that would ratify a double taxation agreement (DTA) and an amending Protocol signed with Mexico. The parliament has also undertaken a second reading of a draft Protocol to the 2004

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Ecuador completes the ratification of the Ecuador-Uruguay DTA

10 October, 2012

Ecuador completed the ratification of the Ecuador-Uruguay double taxation agreement (DTA), publishing a notification in its Official Gazette on September 28,

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DTA between Portugal and Uruguay enters into force

27 September, 2012

According to media reports, the double taxation agreement (DTA) signed between Portugal and Uruguay on November 30, 2009, entered into force on September 13,

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Brazil: Plans Tax Cuts For 2013

19 September, 2012

It was reported on 19 September 2012 that the Brazilian government has confirmed two tax measures for next year designed to reduce the tax burden on many businesses after an alarming fall in economic growth. The government has approved plans to

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Ecuador: National Assembly approves the pending DTA with Uruguay

17 September, 2012

According to media reports, the National Assembly of Ecuador approved the pending Ecuador-Uruguay double taxation agreement (DTA) and an accompanying Protocol on September 11,

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TIEA signed between Argentina and the Bahamas becomes effective immediately

03 September, 2012

According to media reports, the tax information exchange agreement (TIEA) signed between Argentina and the Bahamas entered into force on July 27, 2012, and became effective

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