Switzerland Has Sign the Multilateral Competent Authority Agreement
From the Swiss Federal Administration website (Federal Department of Finance): "Switzerland takes further step towards introduction of automatic exchange of information Bern, 19.11.2014 - Today, the Federal Council approved a declaration on Switzerland joining the...
Posted by DRTP
On 20 November 2014
Tax-News.com: Bahamas Refines Guidance For New VAT Regime
From the Tax-News.com website (M Godfrey): "The Bahamas Ministry of Finance and VAT Department have announced that they are to revise the main value-added tax (VAT) guide and sector-specific guidance notes based on private sector...
Posted by DRTP
On 19 November 2014
Tax Treaty: Canada and Spain Sign New Tax Protocol
For pdf format: click here From Finance Canada website: "Quick Facts The Canada-Spain Income Tax Convention was signed on November 23, 1976. The opening round of negotiations for a revised tax treaty between Canada and...
Posted by DRTP
On 18 November 2014
Are Transfer Pricing Arrangements (APA) “State Aid”? In Some Instances According to the EU
From the EU website, it all started on June 11, 2014: "State aid: Commission investigates transfer pricing arrangements on corporate taxation of Apple (Ireland) Starbucks (Netherlands) and Fiat Finance and Trade (Luxembourg) The European Commission...
Posted by DRTP
On 17 November 2014
Germany-UK: Proposal on Preferential IP Regimes
From HM Treasury and HM Revenue & Customs: "Germany and the UK have agreed a joint proposal to advance the negotiations on new rules for preferential IP regimes within the G20/OECD BEPS Project. The proposal...
Posted by DRTP
On 16 November 2014