transfer pricing

On 11 February 2020, the OECD released the report Transfer Pricing Guidance on Financial Transactions: Inclusive Framework on BEPS: Actions 4, 8-10. This was announced in a press release published on the website of the OECD. In October 2015, as part of the final BEPS package, the OECD/G20 published the reports on Action 4 (Limiting Base Erosion Involving Interest Deductions And Other Financial Payments) and Actions 8-10 (Aligning Transfer Pricing Outcomes with ...

The Organisation for Economic Co-operation and Development (OECD) and the Intra-European Organisation of Tax Administrations (IOTA) signed the renewal of a Memorandum of Understanding (MOU) for Co-operation between both Parties. This was announced in a press release published on the website of the OECD. The two organisations, which have worked together since 2000, expressed their intention to expand the co-operation in promoting fair and efficient tax systems and enhancing the ...

Op 23 december 2019 is de Ministeriële regeling van 20 december 2019 ter uitvoering van artikel 30, tweede lid, en artikel 32, vijfde lid, van de Landsverordening winstbelasting (AB 1988 no. GT 47) (Regeling aanvullende documentatieverplichtingen verrekenprijzen) uitgegeven en geplaatst in het Afkondigingsblad van Aruba, jaargang 2019, no. 86 (AB 2019 no. 86). Met deze ministeriële regeling worden de modellen van het landenrapport, het groepsdossier en het lokaal dossier, zoals ...

Op vrijdag 20 december 2019 is de Landsverordening van 19 december 2019 tot wijziging van de Landsverordening winstbelasting (AB 1988 no. GT 47) en de Algemene landsverordening belastingen (AB 2004 no. 10) uitgegeven en geplaatst in het Afkondigingsblad van Aruba, jaargang 2019, no. 79 (AB 2019 no. 79). Op 16 december 2019 werd de ontwerplandsverordening (link naar het ontwerp met de memorie van Toelichting) tot wijziging van de Landsverordening winstbelasting ...

Op 16 december 2019 is door de Regering de ontwerplandsverordening tot wijziging van de Landsverordening winstbelasting (AB 1988 no. GT 47) en de Algemene landsverordening belastingen (AB 2004 no. 10) (zittingsjaar 2019-2020-919) aangeboden aan de Staten van Aruba. [toegevoegd 20-12-2019:] De ontwerplandsverordening is op woensdag 18 december 2019 door de Staten aangenomen. Op 20 december 2019 is de Landsverordening van 19 december 2019 tot wijziging van de Landsverordening winstbelasting (AB ...

Tuesday 26th of November marked an important milestone for the Organisation for Economic Co-operation and Development and the United Nations Development Programme Tax Inspectors Without Borders initiative (TIWB) with the launch of a project on automatic exchange of information (AEOI). The project, which will be co-ordinated with the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum), was unveiled during its 10th Anniversary Meeting in Paris, France. This ...

The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – is seeking feedback from the public on a draft toolkit designed to help developing countries in the implementation of effective transfer pricing documentation requirements. This was announced in a press release published on the website of the OECD. From the press release: Transfer pricing documentation is necessary for effective implementation ...

The first OECD Tax Certainty Day took place on 16 September 2019 at OECD headquarters in Paris, according to a press release published on the website of the OECD. From the press release: As recognised by G20 Ministers, maintaining and enhancing tax certainty brings benefits for taxpayers and tax administrations alike and is key in promoting investment, jobs and growth. This is particularly the case against the backdrop of the ...

Dossier: Landsverordening aanvullende documentatieverplichtingen verrekenprijzen - P.B. 2018, no. 30 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) PUBLICATIE Uitgegeven: op 15 juni 2018 uitgegeven en geplaatst in het Publicatieblad van Curaçao, jaargang 2018, no. 30 (P.B. 2018, no. 30). Landsverordening houdende aanvullende documentatieverplichtingen ...

The OECD and Brazil's Receita Federal (RFB) issued a joint statement at the high-level event held on 11 July 2019 in Brasília, Brazil, to present the outcomes of the 15-month work programme carried out by OECD jointly with RFB. This was announced in a press release published on the website of the OECD. This one-day-long event hosted by National Confederation of Industry (CNI) brought together almost 300 senior officials from the ...

Op 6 augustus 2019 is de Ministeriële regeling met algemene werking, van de 6de augustus 2019 ter uitvoering van artikel 2, tweede lid, onderdeel c, van de Algemene landsverordening Landsbelastingen (Ministeriële regeling aanwijzing medewerkers zelfstandige bestuursorganen) uitgegeven in het Publicatieblad van Curaçao, jaargang 2019, no. 48 (P.B. 2019 no 48). In deze Ministeriële regeling is vastgelegd dat de Financieel-Economisch Directeur van de Centrale Bank van Curaçao en Sint Maarten en ...

The OECD has released new transfer pricing country profiles for Chile, Finland and Italy, bringing the total number of countries covered to 55. In addition, the OECD has updated the information contained in the country profiles for Colombia and Israel, according to a press release dated 18 June 2019 on the website of the OECD. These country profiles reflect the current state of legislation and practice in each country regarding the application ...

Op de websites van het Ministerie van Financiën van Curaçao respectievelijk van de Belastingdienst van Curaçao is informatie en documentatie geplaatst met betrekking tot de gegevensaanlevering van landenrapporten betreffende aanvullende documentatieverplichtingen verrekenprijzen (Country-by-Country-reporting, CbC). Het betreft de Handleiding gegevensaanlevering van landenrapporten betreffende aanvullende documentatieverplichtingen verrekenprijzen (CbC), zowel in het Nederlands als in het Engels, en de Guidelines for the appropriate use of information contained in CbC reports and consultations between ...

The international community has made important progress toward addressing the tax challenges arising from digitalisation of the economy and has agreed to continue working multilaterally towards achievement of a new consensus-based long-term solution in 2020, the OECD announced on 29 January 2019 with a press release published on their website. Countries and jurisdictions participating in the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) will step up efforts ...

The Inclusive Framework on BEPS has released the 2017 Peer Review Reports on the Exchange of Information on Tax Rulings  (hereafter: the report) in connection with its assessment of individual jurisdictions' progress in spontaneously exchanging information on tax rulings, in accordance with Action 5 of the OECD/G20 BEPS package. The peer review reports show that one key aim of the BEPS Project – increasing transparency on tax rulings - is ...

The Inclusive Framework on BEPS has released the 2017 Peer Review Reports on the Exchange of Information on Tax Rulings  (hereafter: the report) in connection with its assessment of individual jurisdictions' progress in spontaneously exchanging information on tax rulings, in accordance with Action 5 of the OECD/G20 BEPS package. The peer review reports show that one key aim of the BEPS Project – increasing transparency on tax rulings - is ...

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 15 juni 2018 uitgegeven en geplaatst in het Publicatieblad van Curaçao, jaargang 2018, no. 30 ...

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 procedure ("MAP") cases within an average timeframe of 24 months. To monitor compliance with this, ...

An innovative international co-operation initiative that deploys qualified experts in developing countries to strengthen their ability to effectively tax multinational enterprises has achieved significant milestones over the past year, according to a new annual report. This has been announced in a press release dated 4 October 2018 published on the website of the OECD. Tax Inspectors Without Borders, a joint initiative of the Organisation for Economic Co-operation and Development (OECD) and the ...

On 3 July 2018, interested parties were invited to provide comments on a discussion draft on financial transactions, which deals with follow-up work in relation to Actions 8-10 (“Assure that transfer pricing outcomes are in line with value creation”) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the public comments received, according to a press release dated 14 September 2018 ...

The OECD has published new transfer pricing country profiles for Costa Rica, Greece, Republic of Korea, Panama, Seychelles, South Africa and Turkey. In addition, it has also updated the information contained in Singapore’s profile. The country profiles are now available for 52 countries. This was announced in a press release of 7 September 2018 as published on the website of the OECD. The OECD continues to publish and update the transfer pricing ...

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Op 3 augustus 2018 is het Landsbesluit, houdende algemene maatregelen, van de 4de juli 2018 ter uitvoering van de artikelen 45, tweede lid, en 46, derde lid, van de Landsverordening op de winstbelasting 1940 en houdende wijziging van het Landsbesluit uitvoering internationale bijstandsverlening en Landsbesluit administratieve sanctie bij niet nakomen fiscale verplichtingen (Landsbesluit winstbelasting) gepubliceerd in het Publicatieblad van Curaçao, jaargang 2018, no. 19 (P.B. 2018, no. 19). Dit landsbesluit ...

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The OECD has released the BEPS discussion draft on the transfer pricing aspects of financial transactions: the Public Discussion Draft BEPS Actions 8-10 Financial Transactions. Public comments are invited on this discussion draft, which deals with follow-up work in relation to Actions 8-10 ("Assure that transfer pricing outcomes are in line with value creation") of the BEPS Action Plan. This was announced by the OECD in a press release dated ...

On 9 May 2018, interested parties were invited to provide comments on the scope of the future revisions of Chapter IV (Administrative Approaches) and Chapter VII (Intra-group services) of the Transfer Pricing Guidelines. The OECD has now published the public comments received. In a press release dated 28 June 2018 the OECD expresses that it is grateful to the commentators for their input. Sofar an extract from the press release referred to ...

[LET OP: deze ministeriële beschikking is ingetrokken bij de Ministeriële regeling met algemene werking, van de 8ste juni 2020 ter uitvoering van artikel 61, vierde lid, van de Algemene landsverordening Landsbelastingen (Ministeriële regeling rulingpraktijk winstbelasting) (P.B. 2020 no. 63). Zie hierover dit artikel in het CFN van 15 juni 2020, nr. 2020/73.] De Minister van Financiën heeft op 9 mei 2018 een nieuwe Ministeriële beschikking rulingpraktijk genomen welke op 31 mei ...

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