News archive August 2014

News archive August 2014

List of articles in category News archive August 2014
Title
Seychelles to join the initiative launched by the G5 to share tax information
Switzerland and Estonia sign protocol to amend double taxation agreement
FATCA Agreement between the United States and Lithuania signed
Singapore and Rwanda sign double taxation agreement
Inland Revenue Authority of Singapore publishes second edition of E-Tax Guide on R&D Tax Measures
News archive August 2014

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INTERESTING ARTICLES

ECOFIN adopts a directive making the 15% minimum standard rate permanent
ECOFIN approves cooperation agreement between the European Union and Norway
The OECD releases Revised Guidance on the Application of the Transactional Profit Split Method (BEPS Action 10)
The OECD releases Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles (BEPS Action 8)
CJEU judges in Case C-480/16, Fidelity Funds and Others (Freedom to provide services – Taxation of undertakings for collective investment)
CJEU judges in Case C-108/17, Enteco Baltic (VAT – VAT Exemption for importation followed by an exempt intra-Community supply – Goods dispatched or transported from a third country to a Member State other than the Member State of arrival)
Kazakhstan has signed the MCAA on the Exchange of Country-by-Country Reports
Calendar for August 6 – August 12, 2018
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