In this edition: The European Commission – WORKING PAPER No 69 – 2017 (Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base); Japan – Tax Convention with Slovenia will Enter into Force; New Zealand – Govt announces BEPS decisions; New Zealand – NZ to strengthen tax agreements with India, San Marino; Singapore – Singapore and Nigeria Sign Agreement for Avoidance of Double Taxation; Austria – Steuerliche Behandlung von Kryptowährungen (virtuelle Währungen); Switzerland – Additional agreement to double taxation agreement with Belgium entered into force; Switzerland – Switzerland and Ecuador sign protocol of amendment to double taxation agreement; United Kingdom – Reform to Corporation Tax loss relief draft guidance; Ireland – Revenue eBrief No. 73/17 - Guidelines for requesting Mutual Agreement Procedure (MAP) assistance in Ireland; Ireland – Revenue eBrief No. 74/17 - Transfer Pricing Documentation Obligations; Ireland – Revenue eBrief No. 72/17- Guide to Exchange of Information under Council Directive 2011/16/EU, Ireland’s Double Taxation Agreements and Tax Information Exchange Agreements and the OECD/Council of Europe Convention on Mutual Administrative Assistance in Tax Matters.
From the European Commission (Taxation and Customs Union)
WORKING PAPER No 69 – 2017 (Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base)
From the Japanese Ministry of Finance:
Tax Convention with Slovenia will Enter into Force
From the New Zealand tax authorities
· Govt announces BEPS decisions
· NZ to strengthen tax agreements with India, San Marino
From the Inland Revenue Authority of Singapore
Singapore and Nigeria Sign Agreement for Avoidance of Double Taxation
From the Austria Ministry of Finance
Steuerliche Behandlung von Kryptowährungen (virtuelle Währungen)
From the Swiss Ministry of Finance
· Additional agreement to double taxation agreement with Belgium entered into force
· Switzerland and Ecuador sign protocol of amendment to double taxation agreement
From the HMRC
Reform to Corporation Tax loss relief draft guidance
From the Irish Tax and Customs
· Revenue eBrief No. 73/17 - Guidelines for requesting Mutual Agreement Procedure (MAP) assistance in Ireland
· Revenue eBrief No. 74/17 - Transfer Pricing Documentation Obligations
· Revenue eBrief No. 72/17 - Guide to Exchange of Information under Council Directive 2011/16/EU, Ireland’s Double Taxation Agreements and Tax Information Exchange Agreements and the OECD/Council of Europe Convention on Mutual Administrative Assistance in Tax Matters.
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