- Details
During some of its meetings several members of the European Parliament’s Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE) expressed their annoyance at the fact that many multinationals turned down the invitation to appear in TAXE’s hearing. TAXE’s frustrations even went so far that it threatened to sanction the multinationals that turned down TAXE’s invitations to appear at its hearings.
Read more: Is TAXE finally going to meet with multinational corporations?
- Details
The European Parliament’s Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE) has published the following interesting so-called supporting analyses on its website.
· Intellectual Property Box Regimes
· EU State Aid Law and National Tax Rulings
· Legislation Practices- Exchange of Information between National Tax Administrations
· Overview of Existing EU and National Legislation on Topics covered by TAXE Mandate
· Nominal vs. Effective Corporate Tax Rates applied by Multinational Enterprises
· Selected International Third-Country Tax-Governance Issues
- Details
Based on the overview of Jurisdictions Participating in the Convention on Mutual Administrative Assistance in Tax Matters as available on the website of the OECD, on October 16, 2015 the People’s Republic ofChina deposited its instrument of ratification, acceptance or approval for the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters.China signed the Amended Convention on August 27, 2013.
Read more: China deposits Instrument of Ratification, Acceptance or Approval regarding the OECD’s...
- Details
On October 19, 2015 the Ministry of Finance of Japan issued a press release announcing that the Governments of Japan and of the Republic of Chile have reached an agreement in principle on the a Convention for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance the two countries.
Read more: Japan and Chile reach an agreement in principle on a new tax agreement to be concluded
- Details
On October 16, 2015 on the website of the Dutch Ministry of Finance a law proposal “Wijziging van de Wet op de vennootschapsbelasting 1969 en enige andere wetten in verband met enkele aanpassingen inzake de fiscale eenheid (Wet aanpassing fiscale eenheid)” was published. The law proposal is a reaction to the judgment of the Court of Justice of the European Union (CJEU) in the joined Cases C-39/13, C-40/13 and C-41/13 (SCA Group Holding & Others). These joined cases regard the regulations of the Dutch fiscal unity.
Page 4 of 8
