OECD tax report to G20 Finance Ministers. Includes status regarding Aruba, Curaçao and Sint Maarten
On 22 July 2018, the OECD Secretary-General report to the G20 Finance Ministers and Central Bank Governors was published on the website of the OECD. The report contains two parts. Part I is a report on the activities and achievements of the OECD’s tax agenda, and is made of two subparts: looking back at significant achievements and looking ahead at the further progress needed, in particular through the OECD/G20 Inclusive ...
Ontwerplandsverordening aanvullende documentatieverplichtingen verrekenprijzen: afschaffing kennisgeving-vooraf bij inlichtingenuitwisseling
Op 20 maart 2018 is de ontwerplandsverordening 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) (Zittingsjaar 2017-2018-123) (hierna: de ontwerplandsverordening) ter goedkeuring aangeboden aan de Staten van Curaçao. In een artikel in het CFN van 13 april 2018, nr. 2018/15 maakten wij er reeds melding van dat deze ontwerplandsverordening op vrijdag ...
OECD Secretary-General Report to the G20 Finance Ministers and Central Bank Governors. Update on the Progress Report of the Global Forum includes Aruba, Curaçao and Sint Maarten
The OECD has published the OECD Secretary-General Report to the G20 Finance Ministers and Central Bank Governors, for their meeting in Buenos Aires, Argentina. The report contains two parts. Part I is a report on the activities and achievements of the OECD’s tax agenda, and is made of two subparts: looking back at significant achievements and looking ahead at the further progress needed, in particular through the Inclusive Framework on ...
Landsbesluit uitvoering Common Reporting Standard gepubliceerd
Op 22 december 2017 is het Landsbesluit, houdende algemene maatregelen, van 19 december 2017 ter uitvoering van artikel 6 van de Landsverordening internationale bijstandsverlening belastingen (Landsbesluit uitvoering Common Reporting Standard) uitgegeven en gepubliceerd in het Afkondigingsblad van Aruba, jaargang 2017, no. 76 (AB 2017 no. 76). In dit landsbesluit worden ten behoeve van de automatische uitwisseling van inlichtingen op basis van de Common Reporting Standard nadere regels gesteld. Dit landsbesluit ...
Landsverordening internationale bijstandsverlening belastingen gepubliceerd
In de uitgaven van het CFN van 15 december 2017, nr. 2017/49, en van 22 december 2017, nr. 2017/50, attendeerden wij er reeds op dat op 4 december 2017 de Ontwerplandsverordening houdende bepalingen inzake de internationale bijstandsverlening bij internationale belastingaangelegenheden (Landsverordening internationale bijstandsverlening belastingen) (Staten van Aruba, Zittingsjaar 2017-2018-877) (hierna: de LIBB) door de Staten van Aruba werd aangenomen. De Landsverordening internationale bijstandsverlening belastingen is inmiddels op 19 december 2017 ...
Ontwerplandsverordening internationale bijstandsverlening belastingen
In het CFN van 15 december 017, nr. 2017/49, attendeerden wij er reeds op dat op 4 december 2017 de Ontwerplandsverordening houdende bepalingen inzake de internationale bijstandsverlening bij internationale belastingaangelegenheden (Landsverordening internationale bijstandsverlening belastingen) (Staten van Aruba, Zittingsjaar 2017-2018-877) (hierna: de LIBB) door de Staten van Aruba is aangenomen. Wij kondigden daarbij aan dat details zouden volgen. Inmiddels is de ontwerplandsverordening zoals die op 15 november 2017 door de toenmalige ...
International tax co-operation: key indicators and outcomes relating to the Netherlands
On the website of the OECD, the international state of play can be discovered with an interactive map presenting key indicators and outcomes of the OECD work on international tax matters (in particular regarding transparency and co-operation in tax matters through the Global Forum on Transparency and Exchange of Information for Tax Purposes and most recently the Inclusive Framework on BEPS), with close to 150 countries and jurisdictions. Refer to the ...
International tax co-operation: key indicators and outcomes relating to Sint Maarten
On the website of the OECD, the international state of play can be discovered with an interactive map presenting key indicators and outcomes of the OECD work on international tax matters (in particular regarding transparency and co-operation in tax matters through the Global Forum on Transparency and Exchange of Information for Tax Purposes and most recently the Inclusive Framework on BEPS), with close to 150 countries and jurisdictions. Refer to the ...
International tax co-operation: key indicators and outcomes relating to Curaçao
On the website of the OECD, the international state of play can be discovered with an interactive map presenting key indicators and outcomes of the OECD work on international tax matters (in particular regarding transparency and co-operation in tax matters through the Global Forum on Transparency and Exchange of Information for Tax Purposes and most recently the Inclusive Framework on BEPS), with close to 150 countries and jurisdictions. Refer to the ...
International tax co-operation: key indicators and outcomes relating to Aruba
On the website of the OECD, the international state of play can be discovered with an interactive map presenting key indicators and outcomes of the OECD work on international tax matters (in particular regarding transparency and co-operation in tax matters through the Global Forum on Transparency and Exchange of Information for Tax Purposes and most recently the Inclusive Framework on BEPS), with close to 150 countries and jurisdictions. Refer to the ...
The Global Forum on Tax Transparency intensifies the pressure on tax evaders worldwide
200 Delegates from more than 90 delegations met in Yaoundé, Cameroon for the 10th meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes which now includes 147 countries and jurisdictions. The meeting took place last week, 15-17 November 2017. The Global Forum adopted the first report on the status of implementation of the AEOI Standard a few weeks after almost 50 countries started exchanges of information ...
Peer Review Report on the Exchange of Information on Request 2017 (Second Round) concludes that Curaçao is rated Partially-Compliant overall
The Peer Review Report on the Exchange of Information on Request in relation to Curaçao 2017 (Second Round) released today by the Global Forum on Transparency and Exchange of Information for Tax Purposes, concludes that Curaçao is rated “Partially-Compliant” overall. The report – full name: Global Forum on Transparency and Exchange of Information for Tax Purposes: Curaçao 2017 (Second Round). Peer Review Report on the Exchange of Information on Request, ...
Publication Global Forum’s second round peer review report for Curaçao announced
In a press release on the website of the OECD, the publication of the second round peer review report for Curaçao has been announced to take place during the 10th meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes, in Yaoundé, Cameroon on 15-17 November 2017. During the 10th meeting of the Global Forum, new efforts to ensure a worldwide level playing field and global implementation ...
10th Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes, 15-17 November 2017, in Yaoundé, Cameroon
New efforts to ensure a worldwide level playing field and global implementation of transparency standards will top the agenda during the 10th meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes, in Yaoundé, Cameroon on 15-17 November 2017, according to a press release dated 9 November 2017 on the website of the OECD. Global Forum members will discuss key developments in the areas of exchange of ...
