Switzerland To Exchange CbC Reports More Widely

by Ulrika Lomas, Tax-News.com, Brussels

Last updated 13 hours ago | Friday, October 19, 2018

The Swiss Federal Council has decided to expand the list of jurisdictions with which it will exchange country-by-country (CbC) reports. Read Full Story

Ireland Implements New Exit Tax Regime

by Jason Gorringe, Tax-News.com, London

Last updated 13 hours ago | Friday, October 19, 2018

Ireland's 2018 Finance Bill legislates for a new exit tax regime compliant with the EU's Anti-Tax Avoidance Directive. Read Full Story

Netherlands To Keep Dividend Tax

by Ulrika Lomas, Tax-News.com, Brussels

Last updated 13 hours ago | Friday, October 19, 2018

The Dutch Government has decided to cancel the proposed elimination of the dividend tax and provide for a larger reduction in the rate of corporate tax, according to an announcement by State Secretary for Finance Menno Snel on October 15, 2018. Read Full Story

Spain To Press Ahead With Digital Tax

by Ulrika Lomas, Tax-News.com, Brussels

Friday, October 12, 2018

The Spanish Government will proceed with a proposal to introduce a digital services tax along similar lines to the European Commission's proposed interim digital tax. Read Full Story

US Transition Tax Guidance Available

by Mike Godfrey, Tax-News.com, Washington

Friday, October 12, 2018

On October 10, 2018, the United States Treasury Department and the Internal Revenue Service published a Notice of Proposed Rulemaking in the Federal Register notifying taxpayers of the availability of additional guidance regarding the transition tax under Section 965. Read Full Story

Slovenia Lines Up BEPS Law And VAT Changes

by Ulrika Lomas, Tax-News.com, Brussels

Friday, October 12, 2018

The Slovenian Government has published a proposed amendment to the corporate tax law that would transpose elements of the European Union Anti-Tax Avoidance Directive (ATAD I) into domestic legislation and align national law with EU VAT requirements with respect vouchers and tax rules for small businesses. Read Full Story

Australia Warns Large Taxpayers On Steep Non-Filing Penalties

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

Friday, October 12, 2018

The Australian Taxation Office has warned the country's largest corporate taxpayers that "failure to lodge" penalties, which were increased 100-fold from July 1, 2017, apply to all form types. Read Full Story

Cyprus Issues New CbC Filing Notification

by Ulrika Lomas, Tax-News.com, Brussels

Friday, September 28, 2018

The Cyprus Tax Department has released a notice on the obligation on Cypriot constituent entities of multinational groups to file a CbC report in Cyprus where the ultimate parent entity files in a territory without an exchange of information arrangement with Cyprus. Read Full Story

Netherlands Begins International Tax System Review

by Ulrika Lomas, Tax-News.com, Brussels

Friday, September 28, 2018

The Dutch Government has launched a consultation exercise on plans to review the country's tax treaty policy and to draw up a list of low-tax jurisdictions for the purposes of enforcing incoming controlled foreign company rules. Read Full Story

Switzerland A Step Closer On Corporate Tax Reform

by Ulrika Lomas, Tax-News.com, Brussels

Friday, September 21, 2018

The two houses of Switzerland's parliament have said that they are largely in agreement on the main points of the Government's proposed changes to the corporation tax system. Read Full Story

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