BEPS Action 5

Wednesday December 13, 2023, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 131 jurisdictions in relation to the compulsory spontaneous exchange of information on tax rulings. This has been announced in a news release published on the website of the OECD. This is the seventh annual peer review of the implementation of the BEPS Action 5 minimum standard on tax rulings, which aims to provide ...

Wednesday December 13, 2023, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 131 jurisdictions in relation to the compulsory spontaneous exchange of information on tax rulings. This has been announced in a news release published on the website of the OECD. This is the seventh annual peer review of the implementation of the BEPS Action 5 minimum standard on tax rulings, which aims to provide ...

Wednesday December 13, 2023, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 131 jurisdictions in relation to the compulsory spontaneous exchange of information on tax rulings. This has been announced in a news release published on the website of the OECD. This is the seventh annual peer review of the implementation of the BEPS Action 5 minimum standard on tax rulings, which aims to provide ...

Wednesday December 13, 2023, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 131 jurisdictions in relation to the compulsory spontaneous exchange of information on tax rulings. This has been announced in a news release published on the website of the OECD. This is the seventh annual peer review of the implementation of the BEPS Action 5 minimum standard on tax rulings, which aims to provide ...

Jurisdictions continue making progress on implementing the international standard under BEPS Action 5 to address harmful tax practices, as the OECD/G20 Inclusive Framework on BEPS releases new results on preferential tax regimes. This has been announced with a news release on the website of the OECD. Further from the news release: At its April 2023 meeting, the Forum on Harmful Tax Practices (FHTP) reached new conclusions on five regimes as part of ...

Wednesday, December 14, 2022, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 131 jurisdictions in relation to the compulsory spontaneous exchange of information on tax rulings. This has been announced with a news release on the website of the OECD. Further from the news release: This is the sixth annual peer review of the implementation of the BEPS Action 5 minimum standard on tax rulings, ...

Wednesday, December 14, 2022, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 131 jurisdictions in relation to the compulsory spontaneous exchange of information on tax rulings. This has been announced with a news release on the website of the OECD. Further from the news release: This is the sixth annual peer review of the implementation of the BEPS Action 5 minimum standard on tax rulings, ...

Wednesday, December 14, 2022, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 131 jurisdictions in relation to the compulsory spontaneous exchange of information on tax rulings. This has been announced with a news release on the website of the OECD. Further from the news release: This is the sixth annual peer review of the implementation of the BEPS Action 5 minimum standard on tax rulings, ...

Wednesday, December 14, 2022, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 131 jurisdictions in relation to the compulsory spontaneous exchange of information on tax rulings. This has been announced with a news release on the website of the OECD. Further from the news release: This is the sixth annual peer review of the implementation of the BEPS Action 5 minimum standard on tax rulings, ...

Further progress has been made on the implementation of the international standard on harmful tax practices as the OECD/G20 Inclusive Framework on BEPS agrees new conclusions on preferential tax regimes and substance in no or only nominal tax jurisdictions. This has been announced on 27 July 2022 with a news release on the website of the OECD. Further from the news release: Preferential regimes At its April 2022 meeting, the ...

Progress continues in combatting harmful tax practices and providing greater tax certainty. New outcomes on the review of preferential tax regimes and new peer review reports on Mutual Agreement Procedures have been approved by the OECD/G20 Inclusive Framework on BEPS, which groups over 140 countries and jurisdictions on an equal footing for multilateral negotiation of international tax rules. This has been announced by the OECD with a press release dated 24 ...

Tuesday December 14th, 2021, the OECD/G20 Inclusive Framework on BEPS released the 2020 peer review assessments of 131 jurisdictions in relation to the spontaneous exchanges of information on tax rulings. The conclusions show that the global reach of the BEPS Action 5 minimum standard on tax rulings continues to increase, with 22 000 tax rulings having been identified and 41 000 exchanges between jurisdictions having taken place. The exchange on tax ...

Tuesday December 14th, 2021, the OECD/G20 Inclusive Framework on BEPS released the 2020 peer review assessments of 131 jurisdictions in relation to the spontaneous exchanges of information on tax rulings. The conclusions show that the global reach of the BEPS Action 5 minimum standard on tax rulings continues to increase, with 22 000 tax rulings having been identified and 41 000 exchanges between jurisdictions having taken place. The exchange on tax ...

Tuesday December 14th, 2021, the OECD/G20 Inclusive Framework on BEPS released the 2020 peer review assessments of 131 jurisdictions in relation to the spontaneous exchanges of information on tax rulings. The conclusions show that the global reach of the BEPS Action 5 minimum standard on tax rulings continues to increase, with 22 000 tax rulings having been identified and 41 000 exchanges between jurisdictions having taken place. The exchange on tax ...

Tuesday December 14th, 2021, the OECD/G20 Inclusive Framework on BEPS released the 2020 peer review assessments of 131 jurisdictions in relation to the spontaneous exchanges of information on tax rulings. The conclusions show that the global reach of the BEPS Action 5 minimum standard on tax rulings continues to increase, with 22 000 tax rulings having been identified and 41 000 exchanges between jurisdictions having taken place. The exchange on tax ...

Progress continues with the implementation of the BEPS package to tackle international tax avoidance, as the OECD releases the latest peer review report assessing jurisdictions' efforts to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project: Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping (Inclusive Framework on BEPS: Action 6, OECD/G20 Base Erosion and Profit Shifting ...

On 1 April 2021, the OECD released the latest peer review report assessing jurisdictions' efforts to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project: Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping (Inclusive Framework on BEPS: Action 6, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris). The release was announced with a press ...

On 1 April 2021, the OECD released the latest peer review report assessing jurisdictions' efforts to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project: Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping (Inclusive Framework on BEPS: Action 6, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris). The release was announced with a press ...

On Wednesday 31 March 2021, twelve no or only nominal tax jurisdictions began their first tax information exchanges under the Forum on Harmful Tax Practice’s (FHTP) global standard on substantial activities. The standard ensures that mobile business income can no longer be parked in a low tax jurisdiction without the core business functions being carried out from that jurisdiction and that the countries where the parent entities and beneficial owners ...

In order to maintain and further improve transparency on tax rulings, the OECD/G20 Inclusive Framework on BEPS, which groups over 135 countries and jurisdictions on an equal footing for multilateral negotiation of international tax rules, approved the process for the BEPS Action 5 peer review of the transparency framework for the years 2021 to 2025. This has been announced by the OECD with a press release dated 22 February 2021 ...

As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum standard. The conclusions show that transparency on tax rulings is now a fully-entrenched part of the international tax framework, with 20 000 tax rulings having been identified and 36 000 ...

As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum standard. The conclusions show that transparency on tax rulings is now a fully-entrenched part of the international tax framework, with 20 000 tax rulings having been identified and 36 000 ...

As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum standard. The conclusions show that transparency on tax rulings is now a fully-entrenched part of the international tax framework, with 20 000 tax rulings having been identified and 36 000 ...

As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum standard. The conclusions show that transparency on tax rulings is now a fully-entrenched part of the international tax framework, with 20 000 tax rulings having been identified and 36 000 ...

As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum standard. The conclusions show that transparency on tax rulings is now a fully-entrenched part of the international tax framework, with 20 000 tax rulings having been identified and 36 000 ...

Jurisdictions continue making progress in countering harmful tax practices, as contemplated in the BEPS Action 5 Minimum Standard, with the OECD/G20 Inclusive Framework on BEPS now having approved the outcomes of the 2020 reviews by the OECD Forum on Harmful Tax Practices (FHTP). This was announced by the OECD in a press release dated 23 November 2020, which press release contains a hyperlink to a document “Harmful Tax Practices – Peer Review ...

The OECD Forum on Harmful Tax Practices (FHTP) has published its BEPS Action 5 Update (as of November 2020) with the results of the 2020 peer reviews as established in the October 2020 meeting and has expressed that Aruba tax regimes now in line with the BEPS Action 5 Minimum Standard. This was announced by the OECD in a press release dated 23 November 2020, which press release contains a hyperlink ...

The OECD Forum on Harmful Tax Practices (FHTP) has published its BEPS Action 5 Update (as of November 2020) with the results of the 2020 peer reviews as established in the October 2020 meeting and has expressed that Aruba tax regimes now in line with the BEPS Action 5 Minimum Standard. This was announced by the OECD in a press release dated 23 November 2020, which press release contains a hyperlink ...

Op 29 oktober 2020 is Ministeriële regeling met algemene werking van de 9de oktober 2020 tot wijziging van de Ministeriële regeling omzetbelasting uitgegeven. Deze ministeriële regeling is geplaatst in het Publicatieblad van Curaçao, jaargang 2020, no. 113 (P.B. 2020, no. 113). Dit publicatieblad is evenwel vooralsnog niet gepubliceerd op de officiële overheidswebsite (www.gobiernu.cw) waar de publicatiebladen worden gepubliceerd [status 10 november 2020]. In deze ministeriële regeling tot wijziging van de ...

Op 11 juni 2020 is 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) uitgegeven en geplaatst in het Publicatieblad van Curaçao, jaargang 2020, no. 63 (P.B. 2020 no. 63). De Ministeriële beschikking rulingbeleid winstbelasting no. 974/RNA en de Ministeriële beschikking rulingbeleid d.d. 9 mei 2018 (P.B. 2018, no. 26) worden hierbij ...