Internationaal

Representatives from 40 countries and 5 international and regional organisations, along with delegations from the OECD's Multilateral Tax Centres, met to discuss the OECD's Global Relations Programme (GRP) in taxation, at the 17th meeting of the Advisory Group for Co-operation with Partner Economies. This was announced by the OECD in a press release dated 15 September 2020 on the release of the report. The meeting took stock of a rapidly changing international tax landscape and ...
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Bij brief d.d. 21 september 2020 heeft de staatssecretaris van Financiën–Fiscaliteit en Belastingdienst zijn antwoorden toegestuurd aan de Tweede Kamer op de vragen die de Kamer heeft gesteld in het schriftelijk overleg van 25 juni 2020 over de Notitie Fiscaal Verdragsbeleid 2020 (NFV). Voor de integrale antwoorden van de staatssecretaris verwijzen wij naar het document zelf. Hierna nemen wij wel enkele passages op met betrekking tot een aantal hoofdonderwerpen: Vestigingsklimaat ...
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Op 22 september 2020 is het Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Bulgarije tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting (met Protocol; Sofia, 14 september 2020) (hierna: het Verdrag) gepubliceerd in het Tractatenblad van het Koninkrijk der Nederlanden, jaargang 2020, nr. 102 (Trb. 2020, 102). Wat betreft het Koninkrijk der Nederlanden ...
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The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published nine new peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR). This was announced in a press release dated 1 September 2020 as published on the website of the OECD. Despite the significant disruption caused by the COVID-19 pandemic over the past few months and ...
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Governments have taken unprecedented fiscal action in response to the COVID-19 crisis, but countries will need to support economic recovery in the face of significantly increasing fiscal challenges, according a new OECD report Tax Policy Reforms 2020: OECD and Selected Partner Economies. This was announced by the OECD in a press release dated 3 September 2020 on the release of the report. Tax Policy Reforms 2020 describes the latest tax ...
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Thursday 30 July 2020, the Forum on Tax Administration published a report: Tax Administration Responses to COVID-19: Assisting Wider Government. This has been announced with a press release published on the website of the OECD. From the press release: Tax administrations around the globe are taking on new responsibilities to support wider government actions to help address the impacts of the COVID-19 pandemic and support their taxpayers and citizens. Tax ...
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The COVID-19 crisis has brought renewed attention to the role and importance of multilateral co-operation in combating tax evasion and helping fiscal consolidation. In line with its mandate to deliver technical assistance and support capacity building, the Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) has now produced a Toolkit for Becoming a Party to the Convention on Mutual Administrative Assistance in ...
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The work on BEPS Action 14 continues with the publication of the ninth 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 has been announced with a press release published on the website of the OECD. From the press release: The reports of Andorra, the Bahamas, Bermuda, British Virgin Islands, the Cayman Islands, the Faroe Islands, Macau ...
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On 18 July 2020, the OECD/G20 Inclusive Framework on BEPS Progress Report July 2019 – July 2020 was published. This is the fourth annual progress report of the OECD/G20 Inclusive Framework on BEPS. The report describes the progress made to deliver on the mandate of the OECD/G20 Inclusive Framework, covering the period from July 2019 to July 2020, while also taking stock of the progress made since BEPS implementation began ...
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New data provides aggregated information on the global tax and economic activities of nearly 4,000 multinational enterprise (MNE) groups headquartered in 26 jurisdictions and operating across more than 100 jurisdictions worldwide. The data, released on July 2020 in the OECD’s annual Corporate Tax Statistics publication, is a major output based on the Country-by-Country Reporting requirements for MNEs under the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project. This was announced in a ...
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Recently, a blog post by Ben Dickinson, Head of the Global Relations and Development Division, Centre for Tax Policy and Administration of the OECD, has been posted on the OECD-website: “Building tax systems in developing countries is vital to overcoming COVID-19 and achieving the SDGs”. CFN-bericht nr. 20200731-27 BRONDOCUMENT (link to the blog post on the website of the OECD) BRON: www.oecd.org Land/gebiedsdeel: Internationaal Betreft: internationaal belastingrecht, international taxation, OECD, ...
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On 9 July 2020, the Tax Co-operation for Development Progress Report was published. This report has been posted on the website of the OECD. This report sets out the range of the OECD’s work with developing countries in 2019. The OECD’s work has evolved from modest efforts in the 1990’s to reflect the global nature of the tax policy and administration issues that come with a globalised economy. Today, the ...
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On 10 July 2020, the Platform for Collaboration on Tax (PCT) – a joint initiative of the IMF, OECD, UN and the World Bank – published its Progress Report 2020. The report gives a snapshot of the world's four leading multilateral organisations' co-operation in the area of domestic resource mobilisation (DRM), including in their responses to COVID-19. This was announced in a press release dated 10 July 2020 on the ...
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The OECD Secretary-General Tax Report (July 2020) has been presented to the G20 Finance Ministers and Central Bank Governors. The report has been posted on the website of the OECD. From the overview in the report (page 4 and further): “In responding to this crisis, the tax agenda is more relevant than ever. First, fiscal measures – in particular tax-related measures – have played and will continue to play a ...
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De Minister van Buitenlandse Zaken heeft aan de Tweede Kamer het overzicht aangeboden van ontwerpverdragen (verdragen in voorbereiding) waarover thans wordt onderhandeld, met peildatum 1 juli 2020. Deze lijst bevat – naast onder meer investeringsverdragen en luchtvaartverdragen – een aantal in onderhandeling zijnde belastingverdragen, fiscale inlichtingenverdragen en verdragen tot wederzijdse administratieve bijstand in douanezaken ten behoeve van één of meer Caribische delen van het Koninkrijk. Op de lijst staan de ...
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The international community continues making tremendous progress in the fight against offshore tax evasion, as implementation of innovative transparency standards by the Global Forum on Transparency and Exchange of Information for Tax Purposes moves countries ever closer to the goal of eradicating banking secrecy for tax purposes. This was announced in a press release dated 29 June 2020 on the website of the OECD. Nearly 100 countries carried out automatic exchange of ...
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The Platform for Collaboration on Tax (PCT) – 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 build capacity in tax treaty negotiations. This was announced in a press release dated 29 June 2020 on the website of the OECD. PCT's Draft Toolkit on Tax Treaty Negotiations is a joint effort to provide ...
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Op 24 juni 2020 is Verdrag tussen het Koninkrijk der Nederlanden en het Vorstendom Liechtenstein tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het vermogen en het voorkomen van het ontduiken en ontwijken van belasting (Bern, 3 juni 2020) uitgegeven en geplaatst in het Tractatenblad van het Koninkrijk der Nederlanden, jaargang 2020, 60 (Trb 2020, 60). Het Verdrag zal, voor wat betreft het Koninkrijk ...
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De stilzwijgende goedkeuring van 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 (Singapore, 14 oktober 2019; Trb. 2019, 168 en Trb. 2020, 9) door de Staten-Generaal is verleend op 24 april 2020. De bepalingen van het Verdrag zijn ingevolge artikel 19 op 1 juli 2020 in werking getreden. Wat betreft het Koninkrijk ...
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Op 2 juli 2020 is het Besluit van Staatssecretaris van Financiën van 23 juni 2020, nr. 2020-115390, houdende de Leidraad FATCA/CRS met technische toelichting bij de NL IGA en de CRS-regelgeving gepubliceerd in de Staatscourant van het Koninkrijk der Nederlanden, jaargang 2020, nr. 34988 (Stcrt. 2020, 34988). De Richtlijn (Richtlijn 2014/ 107/EU van de Raad van 9 december 2014 tot wijziging van Richtlijn 2011/16/EU van de Raad van 15 februari ...
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“Addressing the tax challenges arising from the digitalisation of the economy is long overdue,” said OECD Secretary-General Angel Gurría. “All members of the Inclusive Framework should remain engaged in the negotiation towards the goal of reaching a global solution by year end, drawing on all the technical work that has been done during the last three years, including throughout the COVID-19 crisis. Absent a multilateral solution, more countries will take ...
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Op 22 juni 2020 is het Besluit Onderlinge overlegprocedures van 11 juni 2020 van de Staatssecretaris van Financiën, nr. 2020-0000101607, gepubliceerd in de Staatscourant, jaargang 2020, no. 32689 (Stcrt. 2020, 32689). Dit besluit bevat een nadere beschrijving en invulling van de onderlinge overlegprocedure op grond van de Wet fiscale arbitrage, een bilateraal belastingverdrag of het EU-arbitrageverdrag. Meerdere regelingen geven een belanghebbende de mogelijkheid om een (dreigend) geschil over de toepassing ...
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The Platform for Collaboration on Tax (PCT) released a Toolkit on the Taxation of Offshore Indirect Transfers (OIT) providing guidance on the design and implementation issues when one country seeks to tax gains on the sale of interests in an entity owning assets located in that country by an entity which is a tax resident in another country. This is the third Toolkit published by the PCT to provide guidance on areas ...
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Recovery from the profound impacts of the COVID-19 pandemic on people's lives, jobs, businesses and the wider economy is likely to be lengthy, challenging and multifaceted, with tax administrations playing a critical role in restoration planning, according to a new OECD report ‘Tax Administration Responses to COVID-19: Recovery Period Planning’ prepared by the OECD's Forum on Tax Administration (FTA) in co-operation with the Intra-European Organisation of Tax Administrations (IOTA) and ...
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De bepalingen van het op 27 september 2018 te Bangkok tot stand gekomen verdrag tussen het Koninkrijk der Nederlanden en het Koninkrijk Thailand inzake wederzijdse administratieve bijstand in douanezaken (Trb. 2018, 177) (hierna: het Verdrag) zullen ingevolge artikel 19 op 1 juni 2020 in werking treden. De stilzwijgende goedkeuring van het Verdrag door de Staten-Generaal is verleend op 25 februari 2019. Dit is bekendgemaakt in het Tractatenblad van het Koninkrijk der Nederlanden ...
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Tax revenues in Latin America and the Caribbean (LAC) increased to 23.1% of GDP on average in 2018, according to the new edition of Revenue Statistics in Latin America in the Caribbean published yesterday. However, these gains are now under threat as a result of the region’s deteriorating fiscal outlook, which has been exacerbated by the COVID-19 pandemic and the global economic crisis. The release was announced in a press release on ...
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With global economic activity facing a historic drop and government spending rising dramatically, the implications of the Covid-19 crisis on public finances and tax revenues are significant. Drawing on its multi-disciplinary expertise, the OECD is deploying its data gathering and analytical capacities to help governments face these unprecedented challenges while supporting businesses and people towards economic recovery. This was announced in a press release on the website of the OECD ...
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On the website of the OECD a blog post ‘Consumption tax revenues under Covid-19: Lessons from the 2008 global financial crisis’ has been published. Author is Michelle Harding, senior economist and Head of the Tax Data and Statistical Analysis Unit at the OECD’s Centre for Tax Policy and Administration, co-authored by Hannah Simon, Junior Analyst at the OECD’s Centre for Tax Policy and Administration. The article is part of a series in ...
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Labour taxes on the average worker across OECD countries continued to decline for the sixth consecutive year in 2019, according to a new OECD report. This was announced with a press release on the website of the OECD in guidance of the release of the report “Taxing Wages 2020”. From the press release: Taxing Wages 2020 shows that the “tax wedge” – total taxes on labour costs paid by employees ...
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De Minister van Buitenlandse Zaken heeft aan de Tweede Kamer het overzicht aangeboden van ontwerpverdragen (verdragen in voorbereiding) waarover thans wordt onderhandeld, met peildatum 1 april 2020. Deze lijst bevat – naast onder meer investeringsverdragen en luchtvaartverdragen – een aantal in onderhandeling zijnde belastingverdragen, fiscale inlichtingenverdragen en verdragen tot wederzijdse administratieve bijstand in douanezaken ten behoeve van één of meer Caribische delen van het Koninkrijk. Op de lijst staan de ...
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