Internationaal

In the light of the worsening global impacts of COVID-19 on individual taxpayers, businesses and the wider economy, the OECD Forum on Tax Administration (FTA) has published a global reference document setting out actions that FTA tax administrations are currently taking to support taxpayers. These include measures to address cash-flow concerns, difficulties in meeting reporting and payment deadlines and communication initiatives. The intention of this document, which will be updated on a ...
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The OECD has released a document on the website on ‘Emergency tax policy responses to the Covid-19 pandemic. Limiting damage to productive potential and protecting the vulnerable’. The document has been posted on the website of the OECD. From the document: Detected cases of Covid-19 are quickly rising in many countries, with major adverse effects on health and mortality. To fight the outbreak and spread of the virus, countries are ...
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The OECD has posted a document on the website, released up by the Forum on Tax Administration with suggestions on “Tax administration responses to Covid-19: support for taxpayers”. From the document: The Covid-19 emergency will affect the lives of many people around the globe. There are a number of ways that governments and tax administrations can ease burdens on taxpayers and support businesses and individuals with cash-flow problems or with ...
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The Global Forum on Transparency and Exchange of Information for Tax Purposes recently established an Automatic Exchange of Information Peer Review Group (APRG) to take forward its work on ensuring the effective implementation of the Standard for Automatic Exchange of Financial Account Information in Tax Matters (the AEOI Standard). Comprised of 34 Global Forum members, the APRG held its first meeting on 16-18 March 2020 to discuss key issues in ensuring ...
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Progress continues with the implementation of the BEPS package, as the OECD releases the second peer review assessing countries’ efforts to implement the Action 6 minimum standard as agreed under the OECD/G20 BEPS Project: Prevention of Treaty Abuse – Second Peer Review Report on Treaty Shopping. The release of the report was announced in a press release on the website of the OECD. From the press release. The second peer review ...
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Bij brief van 23 maart 2020 aan de Tweede Kamer heeft de Minister van Buitenlandse Zaken het op 14 oktober 2019 te Singapore tot stand gekomen Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Singapore inzake wederzijdse administratieve bijstand in douanezaken (Trb. 2019, 168 en Trb. 2020, 9) ter stilzwijgende goedkeuring overgelegd. Bij de brief is een toelichtende nota gevoegd. De goedkeuring wordt voor het gehele Koninkrijk gevraagd. Het ...
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The OECD is grateful to the commentators for their input on the 2020 Review of Country-by-Country Reporting (BEPS Action 13 Minimum Standard) and has published the public comments received. This was announced with a press release published on 9 March 2020 the website of the OECD. From the press release. On 6 February 2020, interested parties were invited to provide comments. For more information, click here to go to the press ...
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On 25 February 2020, the OECD released IT-formats and guidance to support the technical implementation of the OECD Treaty Relief and Compliance Enhancement (TRACE) initiative, as well as to facilitate the wider use of the OECD Common Transmission System (CTS) for the exchange of information between tax administrations. This was announced with a press release published on the website of the OECD. From the press release: TRACE is a standardised ...
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De vaste commissie voor Financiën heeft een aantal vragen en opmerkingen voorgelegd aan de Staatssecretaris van Financiën over de brief van 10 oktober 2019 over hoofdlijnen van de eerste pijler van een nieuw internationaal stelsel voor belastingheffing in een digitaliserende economie (Kamerstuk 32 140, nr. 60). De vragen en opmerkingen zijn op 21 november 2019 aan de Staatssecretaris van Financiën voorgelegd. Bij brief van 10 februari 2020 zijn de vragen ...
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The work on BEPS Action 14 continued with the publication on 24 February 2020 of the eighth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project. This was announced with a press release published on the website of the OECD. From the press release: The reports of Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Jersey, Monaco (also available ...
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As part of the ongoing work of the Committee on Fiscal Affairs, the OECD is seeking public comments on the draft Model Rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy. This was announced with a press release published on the website of the OECD. From the press release: BACKGROUND The market of online platforms facilitating the "sharing" and "gig" economies is growing rapidly ...
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On 14 February 2020, the OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors was released. From the overview in the report: “Over the past 10 years, the G20 has supported multilateral co-operation for a globally fair, sustainable and modern international tax system, which translated into successful deliverables. Thanks to this momentum, significant progress has taken place to combat tax evasion, Base Erosion and Profit Shifting (BEPS), ...
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Het Nederlandse Ministerie van Financiën heeft een brochure uitgegeven over het Multilateraal Instrument (MLI) en Nederlandse belastingverdragen. Het MLI maakt het voor landen mogelijk op een snelle en efficiënte wijze hun belastingverdragen aan te passen om belastingontwijking tegen te gaan, zonder dat hiervoor nieuwe onderhandelingen nodig zijn. Het MLI bevat namelijk bepalingen tegen belastingontwijking die doorwerken in belastingverdragen van landen die daarvoor kiezen. Het MLI geldt ook voor Nederland. In ...
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On 18 February 2020, EU Finance Ministers updated the EU list of non-cooperative tax jurisdictions. This was announced with a press release published on the website of the European Commission. Further from the press release: Four countries or territories- Cayman Islands, Palau, Panama and Seychelles - have been added to the list of non-cooperative tax jurisdictions, as they failed to comply with the required standards within the deadline. These join ...
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New economic analysis shows that a proposed solution to the tax challenges arising from the digitalisation of the economy under negotiation at the OECD would have a significant positive impact on global tax revenues. This was announced in a press release published on the website of the OECD in relation to the release of the analysis. From the press release: The analysis puts the combined effect of the two-pillar solution under ...
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