Archive: tax administration
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French TP documentation regulation formalizes enforcement efforts [TAX ALERT]
April 25, 2013. Tags: France, tax administration, transfer pricing
The French transfer pricing (TP) regulatory environment has undergone very significant changes over the past three years. The most apparent change is the introduction of the …
GAAR rising
March 27, 2013. Tags: anti-abuse, anti-avoidance, GAAR, tax administration, tax avoidance
With GAAR now being introduced in several countries around the globe, what does this mean for business?
Finland: tax administration starts an enhanced cooperation pilot
March 12, 2013. Tags: Finland, tax administration, tax compliance
On 4 March 2013, the Tax Administration announced that it is starting a pilot program that introduces enhanced cooperation between the Tax Administration and selected …
Finland: tax administration issues decree on bank tax
March 6, 2013. Tags: bank tax, Finland, tax administration
On 28 February 2013, a decree (number 169/2013) (the decree) on the application of bank tax issued by the Tax Administration was published in the …
Switzerland: Federal Tax Administration announces safe haven interest rates for 2013
March 4, 2013. Tags: interest, Switzerland, tax administration, tax havens
On 25 February 2013, the Federal Tax Administration published two circulars and announced the safe haven interest rates applicable to shareholder and related party loans. Circular …
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.
Joint communiqué on BRICS meeting identifies seven areas of tax policy and tax administration
February 1, 2013. Tags: BRICS, tax administration, tax policy
The BRICS (i.e., Brazil, Russia, China, India and South Africa) meeting was held in New Delhi on 17 and 18 January 2013. The heads of revenue …
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.
Spain, Council of Europe and OECD: protocol to Convention on Mutual Administrative Assistance in Tax Matters enters into force in respect of Spain
January 8, 2013. Tags: Council of Europe, mutual assistance, OECD, Spain, tax administration
On 1 January 2013, the amending protocol, signed on 27 May 2010, to the Convention on Mutual Administrative Assistance in Tax Matters, will enter into …
Russia: Electronic VAT invoicing — time to act?
December 25, 2012. Tags: electronic, Russia, tax administration, VAT
The introduction of electronic VAT invoicing in Russia is a welcome development. Russian VAT taxpayers should analyze the impact on their businesses and take advantage of the new rules.
Mexico: 2012 administrative guidance report – issued by tax authorities
December 19, 2012. Tags: income tax, Mexico, tax administration, tax code, VAT
On 29 November 2012, the Tax Administration Service issued the 2012 administrative guidance report (Boletín 2012), which compiles 143 criteria on domestic tax matters (federal …
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 …
Spain: new invoicing regulations
December 14, 2012. Tags: electronic, Spain, tax administration
On 1 December 2012, Royal Decree 1619/2012, of 30 November 2012, that approves the regulations on invoice obligations, has been published in the Official Gazette. …
Poland: Deregulatory law published
December 13, 2012. Tags: Poland, tax administration, tax law
On 30 November 2012, the President signed the law on reducing certain tax administrative burdens (Deregulatory Law). On the same day, the law was published in …
A tax administrator’s perspective on recent tax trends
December 12, 2012. Tags: tax administration, tax environment, tax function, tax risk
The other side of the fence – a Q&A with Jean-Pierre Lieb, the Inspector General of Finance at the French Department of Taxation.
European Commission Action Plan to strengthen fight against tax fraud and tax evasion [TAX ALERT]
December 12, 2012. Tags: European Commission, tax administration, tax evasion, tax fraud
On 6 December 2012, the European Commission (the Commission) published a Communication entitled An Action Plan to strengthen the fight against tax fraud and tax …
France: new tax regime for financial expenses related to the acquisition of equity securities clarified
December 12, 2012. Tags: Equity, France, tax administration, tax regime
On 30 November 2012, the Tax Administrative Guideline (BOI-IS-30-50-10-20121130) clarified the regime of deductibility of financial charges expenses related to the acquisition of equity securities. Under …
OECD: Forum on Tax Administration’s Offshore Compliance Network meets in Tokyo
December 11, 2012. Tags: Japan, OECD, tax administration, tax compliance, tax evasion
According to a press release of 29 November 2012, the OECD announced that experts in the efforts directed against offshore tax evasion from 22 countries …
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