Archive: double taxation
East African Community: member states directed to complete procedures to bring the EAC DTA into force
May 16, 2013. Tags: Africa, Burundi, double taxation, income tax, Kenya, Tanzania, tax evasion, Uganda
The Council of Ministers of the East African Community (EAC) has directed Burundi, Kenya, Tanzania and Uganda to complete the procedures necessary to bring into …
New Argentina-Spain treaty’s MOU aims at treaty abuses [TAX ALERT]
April 17, 2013. Tags: Argentina, double taxation, Spain, tax evasion, treaty
The Memorandum of Understanding on the interpretation of the new Tax Treaty entered into between Argentina and Spain has become public. Further details are available from …
Argentina-Uruguay: Exchange of Information Agreement enters into force; contains clauses to avoid double taxation [TAX ALERT]
April 5, 2013. Tags: Argentina, double taxation, information, Uruguay
The agreement between Argentina and Uruguay to exchange information on tax and criminal matters and eliminate double taxation entered into force on 7 February 2013. Both …
Bulgaria ratifies tax treaty with Switzerland [TAX ALERT]
April 1, 2013. Tags: Bulgaria, double taxation, Switzerland, treaty
The Bulgarian Parliament ratified a new double taxation treaty (the treaty) between Bulgaria and Switzerland on 26 February 2013. Ratification is still pending in Switzerland and …
The EC shows examples of double non-taxation cases
February 13, 2013. Tags: CCCTB, double taxation, European Union, OECD
The EC invited parties to submit situations where double non-taxation is occurring, seeking to understand its problems and to determine where the main weaknesses lie.
China’s strengthening cross-border tax enforcement
January 14, 2013. Tags: capital gains, China, double taxation, GAAR, tax, transfer tax
When investing in Asia-Pacific, tax aspects such as local country withholdings, access to double tax treaties, capital gains tax and transfer taxes should be considered.
United Kingdom and Switzerland: amending exchange of letters to treaty ratified by United Kingdom
December 31, 2012. Tags: double taxation, international tax, Switzerland, treaty, United Kingdom
On 12 December 2012, the United Kingdom ratified the amending exchange of letters, signed by Switzerland on 3 May 2012 and on 6 May 2012 …
Belgium and European Union: Court of Appeal of Mons requests preliminary ruling from Constitutional Court on compatibility with Belgian constitution of double taxation of abnormal or gratuitous advantage
December 28, 2012. Tags: Belgium, double taxation, European Union
On 2 November 2012, the Court of Appeal of Mons requested a preliminary ruling from the Belgian constitutional Court (Cour Constitutionelle/Grondwettelijk Hof) in SA “Société …
Mexico: Revised VAT rules for certified IMMEX companies
December 21, 2012. Tags: double taxation, GST, Mexico, transaction tax, VAT
After a provisional postponement, the new VAT rules for “virtual operations” performed by certified IMMEX1 companies have now entered into force. Learn about the new rules.
United Kingdom and Germany: agreement on double charging of bank levies – approved by United Kingdom
December 19, 2012. Tags: bank tax, double taxation, Germany, United Kingdom
On 22 November 2012, by way of Double Taxation Relief (Bank Levy) (Federal Republic of Germany) Order 2012, the United Kingdom approved the agreement and …
European Commission adopts Recommendation on aggressive tax planning
December 18, 2012. Tags: anti-avoidance, direct tax, double taxation, European Commission, tax planning
On 6 December 2012, the European Commission adopted a Recommendation on aggressive tax planning in the area of direct taxation. With a view to moving …
Netherlands: decree to amend 2001 unilateral decree on the avoidance of double taxation pursuant to introduction of bank tax published
August 27, 2012. Tags: bank tax, double taxation, tax amendments, tax avoidance, The Netherlands
In the Official Gazette of 17 August 2012, a Decree of 11 August 2012 was published to amend the 2001 unilateral decree on the avoidance …
European Commission launches public consultation on tax obstacles to cross-border venture capital investment
August 13, 2012. Tags: capital tax, direct tax, double taxation, European Commission, investment
On 3 August 2012, the European Commission launched a public consultation in order to gather empirical evidence with regard to direct tax problems that arise …
Poland and Norway: protocol to treaty – details
August 7, 2012. Tags: double taxation, income tax, Norway, Poland, tax exemption, treaty
Details have become available of the amending protocol, signed on 5 July 2012, to the Norway–Poland Income Tax Treaty (2009). Under article I of the protocol, …
Singapore: Budget 2012 – details of the mergers and acquisitions scheme
July 11, 2012. Tags: budget, double taxation, M&A, Singapore, tax deductions
As announced in Budget 2012, the mergers and acquisitions allowance and stamp duty relief scheme (M&A scheme) will be enhanced. Pursuant to an e-Tax Guide issued …
In the spotlight: OECD and European Union increase their focus on double non-taxation
July 3, 2012. Tags: double taxation, European Commission, European Union, OECD, tax policy
Within just days of each other, the European Commission and the OECD have issued papers dealing with so-called “double non-taxation” situations.
European Union update: much activity continues on major projects
June 26, 2012. Tags: corporate tax, double taxation, European Commission, European Union, green tax, tax policy, transaction tax, VAT
Much activity continues on the Commission’s three major 2011 tax initiatives.
Italy: guidelines on MAP published
June 22, 2012. Tags: double taxation, Italy, mutual agreement procedure
On 5 June 2012, the Italian Tax Authorities (ITA) issued Circular No. 21/E regulating the Mutual Agreement Procedure (MAP) provided for in most of the …
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