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Ecuador sign protocol of amendment to double taxation agreement; United Kingdom – Reform to Corporation Tax loss relief draft guidance; Ireland – Revenue eBrief No. 73/17 - Guidelines for requesting Mutual Agreement Procedure (MAP) assistance in Ireland; Ireland – Revenue eBrief No. 74/17 -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Reform to Corporation Tax loss relief draft guidance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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