Archive: international tax
2013 OECD International Tax Conference and OECD–US Business Dialogue on International Tax – Day 2
June 11, 2013. Tags: FATCA, international tax, OECD, tax compliance, tax policy, transfer pricing, United States
The Organisation for Economic Co-operation and Development (OECD) hosted a conference entitled OECD–US Business Dialogue on International Tax on 3–4 June 2013 in Washington, DC. The …
International tax proposals included in the Administration’s fiscal year 2014 Budget [TAX ALERT]
June 10, 2013. Tags: budget, High Net Worth Individuals, international tax, United States of America
On 10 April 2013, the Obama administration (the Administration) released its fiscal year 2014 Budget proposals (the Budget). The Budget proposes $1.8 trillion in deficit reduction …
Spain establishes National Office for International Taxation [TAX ALERT]
May 23, 2013. Tags: advanced pricing agreement, international tax, Spain, tax audit, transfer pricing
In April 2013, the Spanish Government established the National Office for International Taxation (Oficina Nacional de Fiscalidad International “ONFI”) an élite force that will focus …
US Senate Committee on Finance issues paper on international tax reform options
May 16, 2013. Tags: international tax, tax law, tax reform, United States of America
The US Senate Committee on Finance has released a paper compiling tax reform options that the committee may wish to consider in working towards reforming …
United States: 2014 budget – President submits Administration’s proposals to Congress with international tax changes
April 19, 2013. Tags: budget, international tax, tax policy, United States of America
President Obama has submitted his Administration’s fiscal year 2014 budget to the US Congress with international tax changes. The significant proposals include: Excluding foreign pension funds from …
Canada: budget for 2013 – international taxation
March 28, 2013. Tags: budget, Canada, income tax, international tax, tax avoidance, tax evasion
The Budget for 2013 was tabled by the Minister of Finance on 22 March 2013. Details of the international taxation measures which, unless otherwise indicated, …
India issues Finance Bill 2013 [TAX ALERT]
March 26, 2013. Tags: budget, corporate tax, India, international tax
The Finance Bill (FB) 2013 was presented as part of the Union Budget for 2013-14 by the Finance Minister on 28 February 2013. This alert summarizes …
India´s Union Budget: Chidambaram chases foreign investors
February 16, 2013. Tags: budget, Growth, India, international tax, transfer pricing, withholding tax
How India’s finance minister aims to use his forthcoming Budget to position India as an attractive investment destination
How international tax audits will look in the future [VIDEO]
February 12, 2013. Tags: international tax, tax audit
Tax audits will be much more joined up in the future, says Dave Hartnett.
The impact of information exchange on international tax
February 8, 2013. Tags: information-exchange, international tax, OECD, tax administration, tax risk
Information exchange among tax administrations is now the norm, which means that the era of tax secrecy is over. Learn about the implications.
How countries are co-operating to protect and collect revenues [VIDEO]
February 5, 2013. Tags: globalization, international tax, tax revenues, tax strategy
In an ever-more globalized world, countries’ tax authorities are working together to protect revenues, says Dave Hartnett.
United States: IRS updates annual list of international no-ruling areas
January 29, 2013. Tags: international tax, IRS, United States of America
The US Internal Revenue Service (IRS) has issued Revenue Procedure 2013-7 with its updated list of international tax issues on which it will not accept …
United States: American Taxpayer Relief Act signed into law
January 11, 2013. Tags: business tax, international tax, tax law, tax relief, United States of America
The US President signed the American Taxpayer Relief Act of 2012 (H.R. 8) into law on 2 January 2013. A statement announcing the signing was …
The parameters of tax in the UK
January 9, 2013. Tags: globalization, international tax, tax administration, tax policy, United Kingdom
Dave Hartnett, the Permanent Secretary for Tax at HM Revenue and Customs until his July 2012 retirement, speaks about the key shifts in UK tax policy.
Business tax reform in Australia
January 4, 2013. Tags: Australia, business tax, dispute, international tax, tax reform
Australia recently formed the Business Tax Working Group to focus on reducing taxes on new investments to encourage Australian businesses to undertake more entrepreneurial activities.
New Zealand: officials’ report on taxation of large multinational companies
December 31, 2012. Tags: globalization, international tax, New Zealand
On 19 December 2012, the Minister of Revenue released an officials’ report on issues relating to the taxation of large multinational companies. The report considers the …
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 …
European Commission adopts recommendation on promotion of good governance in tax matters globally
December 18, 2012. Tags: European Commission, international tax, OECD, tax administration, tax havens
On 6 December 2012, the European Commission adopted a Recommendation regarding measures intended to encourage third countries to apply minimum standards of good governance in …











