BEPS News

Switzerland-Pakistan DTA Enters Into Force

by Ulrika Lomas, Tax-News.com, Brussels

Friday, December 7, 2018

A new double taxation agreement between Switzerland and Pakistan entered into force on November 29. Read Full Story

Netherlands Announces Stricter Rules For Tax Rulings

by Ulrika Lomas, Tax-News.com, Brussels

Friday, November 30, 2018

On November 22, 2018, the Dutch Ministry of Finance announced changes to the country's tax ruling regime intended to ensure that only taxpayers meeting certain substance requirements are granted tax rulings. Read Full Story

OECD Reports Progress On Harmful Tax Regimes Work

by Ulrika Lomas, Tax-News.com, Brussels

Friday, November 23, 2018

Releasing a progress update, the OECD said international efforts to curb harmful tax practices and prevent the misuse of preferential tax regimes are having a tangible impact worldwide. Read Full Story

Switzerland Gearing Up For Corporate Tax Changes

by Ulrika Lomas, Tax-News.com, Brussels

Friday, November 16, 2018

The Swiss Government has announced that, in preparation for a major overhaul of the tax system, existing practices on the taxation of principal companies and finance branches will not be applied to new companies as of 2019. Read Full Story

OECD Releases Guidance On Impact Of BEPS MLI

by Ulrika Lomas, Tax-News.com, Brussels

Friday, November 16, 2018

The OECD has provided a progress update on implementation of the BEPS multilateral instrument (BEPS MLI), which will become effective from January 1, 2019, and released advice for states on how to prepare guidance on the interpretation of changes to tax treaties. Read Full Story

Swiss Gov't Amends AEOI Ordinance

by Ulrika Lomas, Tax-News.com, Brussels

Friday, November 9, 2018

The Swiss Federal Council has amended its automatic exchange of tax information legislation to remove a transitional provision relating to the initial stage of implementation. Read Full Story

No Agreement Yet On EU Digital Services Tax

by Ulrika Lomas, Tax-News.com, Brussels

Friday, November 9, 2018

European Finance Ministers have failed to reach an agreement on the EU's proposed digital services tax, following opposition from some member states. Read Full Story

Malaysia Announces Corporate Tax, Sales Tax Reforms In Budget

by Mary Swire, Tax-News.com, Hong Kong

Friday, November 9, 2018

Malaysia's 2019 Budget contains plans for an overhaul of sales and service tax rules and a corporate tax cut for small- and medium-sized enterprises. Read Full Story

Finland To Strengthen CFC Legislation

by Ulrika Lomas, Tax-News.com, Brussels

Friday, November 9, 2018

The Finnish Government has proposed changes to controlled foreign company legislation that would widen the scope of the law and bring Finland in line with the European Union Anti-Tax Avoidance Directive. Read Full Story

UK Announces Digital Tax, Corporate Tax Reforms In New Budget

by Jason Gorringe, Tax-News.com, London

Friday, November 2, 2018

The UK's 2018 Budget includes changes to tax rules for companies, and notably for multinational groups to conform with the EU's Anti Tax Avoidance Directive. Most significantly, the UK has decided to move ahead of the EU in announcing that it will apply a tax on the turnover of certain digital businesses. Read Full Story

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