New Zealand: CbC Reporting Details
The OECD BEPS CbC reporting template has officially made its way into New Zealand. The latest Large Enterprises Update (Number 33: November 2015) released by the New Zealand Inland Revenue indicates: "New country-by-country reporting requirements...
Posted by DRTP
On 2 December 2015
Canada-United Kingdom Tax Convention: Arbitration Provisions Coming Soon
Department of Finance recently indicated: "An Agreement concerning the application of the arbitration provisions of the Convention between the Government of Canada and the Government of the United Kingdom of Great Britain and Northern Ireland...
Posted by DRTP
On 1 December 2015
IRS: Notice 2015-79 Additional Rules Regarding Inversions and Related Transactions
Notice 2015-79 Additional Rules Regarding Inversions and Related Transactions was recently released by the U.S. Treasury. It is available here. It provides more guidance on the anti-inversion rules included in section 7874 of the Internal Revenue Code. Notice...
Posted by DRTP
On 27 November 2015
OECD: BEPS Workshop in Latin America and the Caribbean Region
As every country slowly but surely plans its answer to the new international tax rules stemming from the BEPS initiative, the OECD ensures that the wheel keeps on turning: "On 17-18 November 2015, a new...
Posted by DRTP
On 26 November 2015
OECD: Asia-Pacific Technical Meeting on BEPS
While we wait for the official "tax consequences" of BEPS in Canada and the United States, the OECD is keeping busy, this time in Asia: "On 11-12 November 2015, the first Asia-Pacific Technical Meeting on...
Posted by DRTP
On 13 November 2015