Wijziging bijlage II bij NL-US IGA (FATCA). Betreft ‘Sponsored Investment Entity and Controlled Foreign Corporation’ en ‘Sponsored, Closely Held Investment Vehicle’. Gelding voor het Europese en het Caribische deel van Nederland (Nederland)
Op 23 juli 2020 is te Washington een wijziging tot stand gekomen van Bijlage II bij het Verdrag tussen het Koninkrijk der Nederlanden en de Verenigde Staten van Amerika tot verbetering van de internationale naleving van de belastingplicht en tenuitvoerlegging van de FATCA (Trb. 2014, 22; Trb. 2014, 128; Trb. 2015, 72, hierna: het Verdrag). De wijziging is op 17 november 2020 uitgegeven en geplaatst in het Tractatenblad van het ...
Wijziging van de Leidraad FATCA/CRS (Nederland)
Op 14 oktober 2020 is het Besluit van 5 oktober 2020, nr. 2020-21259 van de Staatssecretaris van Financiën houdende een wijziging van de Leidraad FATCA/CRS (Stcrt. 2020, nr. 34988) gepubliceerd in de Staatscourant van het Koninkrijk der Nederlanden, jaargang 2020, nr. 52779 (Stcrt. 2020, 52779). Dit besluit wijzigt enkele onderdelen van het besluit van 23 juni 2020, nr. 2020-115390 als gevolg van aanbevelingen van het Global Forum on Tax Transparency ...
First meeting of the Global Forum’s peer review group on the effective implementation of automatic exchange of tax information
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 ...
OECD and IOTA join forces in promoting stronger tax systems
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 ...
10th Anniversary Meeting of the Global Forum: “International community has achieved unprecedented success fighting offshore tax evasion”
On 26-27 November, the 10th Anniversary Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) in Paris brought together more than 500 delegates from 131 member jurisdictions for renewed discussions on efforts to advance the tax transparency agenda. This was announced in a press release on the website of the OECD. From the press release: Ten years since the G20 declared the end of banking ...
IMF Country Report on Curaçao and Sint Maarten: 2018 Article IV Consultation
On 25 January 2019 the International Monetary Fund (IMF) published its Country Report “Kingdom of the Netherlands—Curaçao and Sint Maarten: 2018 Article IV Consultation Discussions”. Hereunder we will take up the integral texts (however without footnotes!) of the Press Release, the Executive Board Assessment and the Staff Report for the 2018 Article IV Consultation Discussions in the report. Furthermore, for both Curaçao and Sint Maarten we have filtered phrases from ...
