Ecuador joins international efforts against tax evasions and avoidance

Ecuador has signed the Convention on Mutual Administrative Assistance in Tax Matters ("the Convention"). This was announced on 29 October on the website of the OECD. The Convention was signed on behalf of Ecuador by Mrs. Marisol Andrade, Director-General of the Internal Revenue Service of Ecuador, signs the Convention in the presence of the OECD Deputy ...
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Grenada joins the Inclusive Framework on BEPS

On 26 October 2018 it was announced on the website of the OECD that Grenada joins the Inclusive Framework on BEPS. The item on the website of the OECD only contains a link to the updated list (October 2018) of Members of the Inclusive Framework on BEPS on which list Grenada now appears. The item ...
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Landsverordening aanvullende documentatieverplichtingen verrekenprijzen (P.B. 2018, no. 30) (Curaçao) – Documenten

Landsverordening houdende aanvullende documentatieverplichtingen verrekenprijzen (P.B. 2018, no. 30) (P.B. 2018, no. 30) (pdf viewer). Voor normaal pdf, klik hier. Landsverordening van de 13de juni 2018 tot wijziging van de Landsverordening op de winstbelasting 1940, de Algemene landsverordening Landsbelastingen en de Landsverordening internationale bijstandverlening bij de heffing van belastingen (Landsverordening houdende aanvullende documentatieverplichtingen verrekenprijzen), op ...
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OECD and CIAT join forces in promoting stronger tax systems

The OECD and the Inter-American Center of Tax Administrations (CIAT) hosted on 23 October 2018 the high-level event "Base Erosion and Profit Shifting Implementation: Strategic importance, challenges and opportunities" in Lisbon, Portugal. This was announced in a press release dated 23 October 2018. The purpose of this event was to promote a common understanding of ...
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Antigua and Barbuda, Dominica and Saint Vincent and the Grenadines join the Inclusive Framework on BEPS

On 23 October 2018 it was announced on the website of the OECD that Antigua and Barbuda, Dominica and Saint Vincent and the Grenadines join the Inclusive Framwork on BEPS. The item on the website of the OECD only contains a link to the updated list (October 2018) of Members of the Inclusive Framework on ...
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OECD and World Bank call for whole-of-government approach to combating tax evasion and corruption

Countries must step up work to ensure that tax authorities and anti-corruption authorities can effectively co-operate in the fight against tax evasion, bribery, and other forms of corruption, according to a joint OECD/World Bank report. This was announced in a press release dated 22 October 2018 as published on the website of the OECD. Drawing ...
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Jurisdictions take action to address the potential misuse of RBI/CBI schemes for CRS-circumvention purposes

On Tuesday, 16 October 2018, the OECD issued guidance for financial institutions on how to conduct enhanced due diligence procedures under the Common Reporting Standard (CRS) in order to ensure that certain residence and citizenship by investment (RBI/CBI) schemes do not get misused by account holders for the purpose of circumventing the CRS. The schemes ...
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OECD and IGF release first set of practice notes for developing countries on BEPS risks in mining

For many resource-rich developing countries, mineral resources present a significant economic opportunity to increase government revenue. Tax base erosion and profit shifting (BEPS), combined with gaps in the capabilities of tax authorities in developing countries, threaten this prospect. The OECD’s Centre for Tax Policy and Administration and the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable ...
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OECD clamps down on CRS avoidance through residence and citizenship by investment schemes

Residence and citizenship by investment (CBI/RBI) schemes, often referred to as golden passports or visas, can create the potential for misuse as tools to hide assets held abroad from reporting under the OECD/G20 Common Reporting Standard (CRS), the OECD expresses in the press coverage dated 16 October 2018 following the publication of the results of its analysis of ...
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Global Forum publishes compliance ratings on tax transparency for further seven jurisdictions

On 15 October 2018, the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published seven peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR). These reports assess jurisdictions against the updated standard which incorporates beneficial ownership information of all relevant legal entities and arrangements, ...
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Belastingverdrag Nederland – Algerije ter stilzwijgende goedkeuring naar Staten-Generaal, met toelichting waarom het niet van toepassing zal zijn op Caribisch Nederland

In het CFN van 1 juni 2018 rapporteerden wij reeds over het op 9 mei 2018 te Algiers getekende Verdrag tussen het Koninkrijk der Nederlanden en de Democratische Volksrepubliek Algerije tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen en het voorkomen van het ontduiken en ontwijken ...
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Aruba Largely Compliant with the international standard on transparency and exchange of information on request. Global Forum publishes second round peer review report

The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) rated Aruba overall Largely Compliant with the international standard of transparency and exchange of information on requests handled over the period from 1 July 2014 to 30 June 2017. Today (Monday 15 October 2018) the Global Forum published among others the ...
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Platform for Collaboration on Tax discussed domestic resource mobilisation challenges

On 9 October 2018 the four partner organisations to the Platform for Collaboration on Tax (PCT) discussed critical challenges and opportunities for mobilising domestic resources to meet countries' development priorities, at the upcoming IMF-World Bank annual meetings in Bali, Indonesia. This follows from a press release dated 5 October 2018 as published on the website ...
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OECD releases 2017 global mutual agreement procedure statistics

Improving the effectiveness and timeliness of dispute resolution mechanisms is the aim of Action 14 of the BEPS Action Plan (read the final report on Action 14 of the BEPS Action Plan) and is also part of the wider G20/OECD tax certainty agenda. The Action 14 minimum standard requires jurisdictions to seek to resolve mutual agreement ...
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Overzicht van ontwerpverdragen (verdragen in voorbereiding), peildatum 30 september 2018

De Minister van Buitenlandse Zaken heeft op 5 oktober 2018 aan de Tweede Kamer het overzicht aangeboden van ontwerpverdragen (verdragen in voorbereiding) waarover thans wordt onderhandeld, met peildatum 30 juni 2018. Deze lijst bevat, naast onder meer een aantal investeringsverdragen en luchtvaartverdragen die van belang zijn voor de Caribische delen van het Koninkrijk, ook een ...
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