Better design of taxes on personal savings and wealth is needed to support inclusive growth

The taxation of personal savings and wealth varies widely, offering governments significant scope for tax reforms that simultaneously improve both the efficiency and fairness of their tax systems, according to two new OECD reports as the OECD announced on 12 April 2018 in a press release. The reports – Taxation of Household Savings and The Role and Design ...
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OECD releases 14 additional country profiles containing key aspects of transfer pricing legislation

The OECD has published new transfer pricing country profiles for Australia, China (People’s Republic of), Estonia, France, Georgia, Hungary, India, Israel, Liechtenstein, Norway, Poland, Portugal, Sweden and Uruguay respectively, according to a press release on the website of the OECD.  These new profiles reflect the current transfer pricing legislation and practices of each country. The ...
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Achtergrond vertrouwelijke kennisgeving aan Tweede Kamer van de toelichtende nota bij belastingverdragen en wijzigingsprotocollen

De staatssecretaris van Financiën heeft met zijn brief van 9 april 2018 gevolg gegeven aan een verzoek van de Commissie Financiën van de Tweede Kamer om informatie over de achtergrond bij het feit dat de toelichtende nota bij het wijzigingsprotocol met Oekraïne ter vertrouwelijke kennisgeving naar de Kamer is verzonden. De staatssecretaris bericht de Kamer ...
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Overzicht van in voorbereiding zijnde ontwerpverdragen waarover wordt onderhandeld, peildatum 31 maart 2018. Belastingverdrag Curaçao-San Marino in onderhandeling. Belastingverdrag Curaçao-Chili en fiscale inlichtingenverdrag Curaçao-Colombia niet meer op de lijst

De Minister van Buitenlandse Zaken heeft met een brief van 9 april 2018 aan de Tweede Kamer de lijst van in voorbereiding zijnde verdragen waarover thans wordt onderhandeld, met als peildatum 31 maart 2018, aangeboden. Deze lijst bevat, naast onder meer een aantal investeringsverdragen en luchtvaartverdragen die van belang zijn voor de Caribische delen van ...
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High-level Roundtable on Fiscal Relations Across Levels of Government in New Delhi, India

A high-level roundtable was held with the Fifteenth Finance Commission on 4 April 2018 in New Delhi, India, the OECD announced in an item dated 4 April 2018. The discussion covered revenue sharing arrangements with sub-national governments, equalisation systems, public spending and incentives, fiscal targets, fiscal rules and sub-national debt. Experts from the OECD Secretariat ...
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Global Forum issues tax transparency compliance ratings for nine jurisdictions as membership rises to 150

On 4 April 2018, the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published nine peer review reports assessing compliance with international standards on tax transparency, according to a press release dated 4 April 2018 on the website of the OECD. Eight of these reports assess countries against the updated standards ...
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Global network for the automatic exchange of offshore account information continues to grow; OECD releases new edition of the CRS Implementation Handbook

Yesterday, 5 April 2018, the OECD published a new set of bilateral exchange relationships established under the Common Reporting Standard Multilateral Competent Authority Agreement (CRS MCAA) which for the first time includes activations by Panama. This was announced in a press release published on the website of the OECD. In total, there are now over 2700 ...
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Wijziging Internationaal Verdrag betreffende het geharmoniseerde systeem inzake de omschrijving en codering van goederen ter stilzwijgende goedkeuring naar Tweede Kamer. Goedkeuring gevraagd voor het gehele Koninkrijk

Bij brief van 23 maart 2018 heeft de Minister van Buitenlandse Zaken de op 8 juli 2017 te Brussel tot stand gekomen Wijziging van het Internationaal Verdrag betreffende het geharmoniseerde systeem inzake de omschrijving en codering van goederen (Trb. 2017, 182) ter stilzwijgende goedkeuring overgelegd aan de Tweede Kamer. De goedkeuring wordt voor het gehele Koninkrijk ...
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Latin America and the Caribbean: Tax revenues expected to recover after dip in 2016

Tax revenues in Latin America and the Caribbean (LAC) dipped in 2016, falling further behind average OECD country levels, but a recovery is likely in subsequent years, according to Revenue Statistics in Latin America and the Caribbean 1990-2016 / Estadísticas tributarias en América Latina y el Caribe 1990-2016. The average tax-to-GDP ratio stood at 22.7% in ...
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Luchtvaartverdrag met Verenigde Staten ten behoeve van Sint Maarten treedt per 1 april 2018 in werking

De bepalingen van het op 14 juli 2017 te Philipsburg tot stand gekomen Luchtvaartverdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Sint Maarten, en de Verenigde Staten van Amerika inzake het luchtvervoer tussen Sint Maarten en de Verenigde Staten van Amerika (hierna: het Verdrag (Trb. 2017, 133) zullen ingevolge artikel 18, eerste lid, van het ...
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Milestone in BEPS implementation: Multilateral BEPS Convention will enter into force on 1 July following Slovenia’s ratification

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "Convention”) will enter into force on 1 July 2018, marking a significant step in international efforts to update the existing network of bilateral tax treaties and reduce opportunities for tax avoidance by multinational enterprises. This was announced by the OECD ...
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OECD Secretary-General Report to the G20 Finance Ministers and Central Bank Governors. Update on the Progress Report of the Global Forum includes Aruba, Curaçao and Sint Maarten

The OECD has published the OECD Secretary-General Report to the G20 Finance Ministers and Central Bank Governors, for their meeting in Buenos Aires, Argentina. The report contains two parts. Part I is a report on the activities and achievements of the OECD’s tax agenda, and is made of two subparts: looking back at significant achievements ...
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OECD releases additional guidance on the attribution of profits to a permanent establishment under BEPS Action 7

On 22 March 2018, the OECD released the report Additional Guidance on the Attribution of Profits to Permanent Establishments (BEPS Action 7), the OECD announced in a press release published on its website on 22 March 2018. In October 2015, as part of the final BEPS package, the OECD/G20 published the report on Preventing the ...
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European Commission proposes new measures for fair taxation of the digital economy

On 21 March 2018, the European Commission proposed new measures to ensure that digital business activities are taxed in a fair and growth-friendly way in the EU, “Fair taxation of the Digital Economy”, according to a press release dated 21 March 2018 on the website of the European Commission. The measures would make the EU ...
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Tax Challenges Arising from Digitalisation: More than 110 countries agree to work towards a consensus-based solution

More than 110 countries and jurisdictions have agreed to review two key concepts of the international tax system, responding to a mandate from the G20 Finance Ministers to work on the implications of digitalisation for taxation, according to an announcement dated 16 March 2018 on the website of the OECD. The members of the OECD/G20 ...
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