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(October 5, 2015)

The OECD has just published the 2015 Deliverables from its BEPS Project. These Deliverables will be presented to the Minister of Finance during the G20 meeting which will take place later this week in Lima, Peru.

 

Below we will provide you with links to the 2015 Deliverables that the OECD has just published.

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(October 4, 2015)

On October 6, 2015 the next EU ECOFIN meeting is going to be held. One of the items on the Agenda is a Proposal for a Council Directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation. According to information provided on the website of the European Council/Council of the European Union, the Council will discuss the proposal with a view to reaching an agreement.

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(October 2, 2015)

On September 23, 2015 the States of Guernsey and the Government of the Republic of Korea signed an Agreement for the Exchange of Information relating to Tax Matters (Hereafter: TIEA). Although signed, the TIEA has not yet entered into force. For the TIEA to enter into force, the respective ratification procedures have to have been finalized in both countries.

 

The TIEA arranges for the exchange of information upon request.

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In today’s edition: IMF – Government Officials from Central and Southern Africa Promote Good Practice in Preventing Tax Fraud; Hong Kong – Orders on tax information exchange agreements with Nordic jurisdictions and protocol on avoidance of double taxation arrangement with the Mainland gazetted Australia – Company tax rates; United Kingdom – Draft Legislation: modernising the taxation of corporate debt and derivative contracts amending Regulations - informal consultation; United States – IRS  Announces Key Milestone in FATCA Implementation; U.S. Begins Reciprocal Automatic Exchange of Tax Information under Intergovernmental Agreements; The Netherlands – A selection of Dutch Jurisprudence

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In today’s edition: CJEU – Opinion of Advocate General delivered in Case C-342/14 X-Steuerberatungsgesellschaft (ECLI:EU:C:2015:646); Singapore – Summary of Responses - Public Consultation on Draft Goods and Services Tax (Amendment) Bill 2015; WTO – WTO issues panel report on Argentinian financial, tax and forex measures affecting trade; United States – FATCA - Notification of More Favorable Terms (Hold Mail Address Indicia) (sent to: Denmark, Germany, Ireland, Italy, Norway, Spain and the United Kingdom); The Netherlands – Antwoorden Kamervragen dubbele belasting voor NL-ers met Amerikaanse nationaliteit; The Netherlands – BLKB 2015/1158M, Wijziging van het besluit telefoonkaarten en abonnementen

  1. CJEU rules in Case C-201/14 Bara and Others (Transfer by a public administrative body of a Member State of personal tax data for processing by another public administrative body)
  2. The OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters to enter into force on October 1, 2015 with respect to Cameroon and with respect to Seychelles
  3. UK Government opens public consultation with respect to its intended reforms to the taxation of non-domiciles
  4. IMF publishes IMF Working Paper WP/15/214 – Estimating VAT Pass Through
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