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(March 31, 2015)
On March 30, 2015 the UK HM Revenue & Customs issued a press release announcing that on March 26, 2015 the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Sweden signed a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains (Hereafter: DTA). Although the DTA has been signed, it has not yet entered into force. The DTA will enter into force once both countries have completed their respective ratification procedures. When entering into force the newly signed DTA will replace the existing (1983) DTA.
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(March 31, 2015)
On March 30, 2015 the UK HM Revenue & Customs issued a press release announcing that on March 26, 2015 the United Kingdom of Great Britain and Northern Ireland and the Republic of Bulgaria signed a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains (Hereafter: DTA). Although the DTA has been signed, it has not yet entered into force. The DTA will enter into force once both countries have completed their respective ratification procedures. When entering into force the newly signed DTA will replace the existing (1987) DTA.
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(March 31, 2015)
On March 30, 2015 HM Revenue & Customs issued a new version of the Interim Draft Guidance on the Diverted Profits Tax. This new version replaces the Guidance issued on December 10, 2014. Next to the new version of the Interim Draft Guidance, the HMRC also published a document which according to the HMRC is a summary of amendments following the technical consultation.
Read more: UK - HMRC issues new version of the Interim Draft Guidance on the Diverted Profits Tax
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(March 31, 2015)
On March 31, 2015 the OECD released a Public Discussion Draft on Action 12 of the BEPS Action Plan (Require taxpayers to disclose their aggressive tax planning arrangements). The Discussion Draft is titled: “Public Discussion Draft - BEPS ACTION 12: MANDATORY DISCLOSURE RULES”.
Read more: OECD releases Discussion Draft on BEPS Action 12 (Mandatory Disclosure Rules)
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In today’s edition a.o.: OECD – OECD Releases a discussion draft on BEPS Action 12 (Mandatory Disclosure Rules); Singapore – IRAS e-Tax Guide: GST: Do I need to register? (Second edition) published; Singapore – IRAS e-Tax Guide: GST: Guide on Exemption of Investment Precious Metals (IPM) (Fourth Edition) published; Singapore – IRAS e-Tax Guide: GST: Guide for Motor Vehicle Traders published; Singapore – IRAS e-Tax Guide: GST: General Guide for Businesses (Third edition) published; Singapore – IRAS e-Tax Guide: GST: Concession for REITS and Qualifying Registered Business Trusts Listed in Singapore (Second edition) published; Singapore – IRAS e-Tax Guide: GST: The Electronic Tourist Refund Scheme (eTRS) (Fourth edition) published; The Netherlands – Lage btw-tarief bij renovatie en herstel van woningen vervalt per 1 juli; The Netherlands – Verdragenoverzicht per 1 april 2015; taxnotes.co.uk – Budget 2015 Entrepreneurs’ Relief – New Rules on Joint Ventures and Partnerships (An article by Satwaki Chanda)
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