Douaneverdrag met Vietnam stilzwijgend goedgekeurd door de Staten-Generaal, ook gelding voor de Caribische Koninkrijksdelen. Inwerkingtreding op 1 februari 2020
Op 6 december 2019 is door de Staten-Generaal stilzwijgende goedkeuring verleend van het op 9 april 2019 te Hanoi getekende Verdrag tussen het Koninkrijk der Nederlanden en de Socialistische Republiek Vietnam inzake wederzijdse administratieve bijstand in douanezaken (hierna: het Verdrag) (Trb. 2019, 74, Trb. 2019, 158). Dit is bekendgemaakt in Tractatenblad van het Koninkrijk der Nederlanden van 28 januari 2020, jaargang 2020, no. 8 (Trb. 2020, 8). De bepalingen van het ...
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 ...
Douaneverdrag met Vietnam ter stilzwijgende goedkeuring overgelegd aan Staten-Generaal. Goedkeuring ook gevraagd voor de Caribische Koninkrijksdelen
Bij brief van 18 oktober 2019 aan de Voorzitters van de Eerste en van de Tweede Kamer der Staten-Generaal heeft de Minister van Buitenlandse zaken het op 9 april 2019 te Hanoi getekende Verdrag tussen het Koninkrijk der Nederlanden en de Socialistische Republiek Vietnam inzake wederzijdse administratieve bijstand in douanezaken (hierna: het Verdrag) (Trb. 2019, 74) ter stilzwijgende goedkeuring overgelegd, met toelichtende nota. De goedkeuring wordt voor het gehele Koninkrijk gevraagd ...
Douaneverdrag met Vietnam, ook voor de Caribische Koninkrijksdelen
Op 14 mei 2019 is het op 9 april 2019 te Hanoi getekende Verdrag tussen het Koninkrijk der Nederlanden en de Socialistische Republiek Vietnam inzake wederzijdse administratieve bijstand in douanezaken (hierna: het Verdrag) geplaatst in het Tractatenblad van het Koninkrijk der Nederlanden, jaargang 2019 no. 74 (Trb. 2019, 74). Voor wat betreft het Koninkrijk der Nederlanden zal het Verdrag gelding hebben met betrekking tot het in Europa gelegen deel van ...
Leading global tax administrations agree collective actions on tax certainty, co-operation and digital transformation
The Forum on Tax Administration (FTA), the 53 leading global tax administrations, met in Chile on 26-28 March and agreed an ambitious agenda focused on tax certainty, enhanced tax co-operation and the collective challenges of digital transformation, according to a press release on the website of the OECD. Hans Christian Holte, Chair of the FTA and Head of the Norwegian Tax Administration said, "FTA members collectively bring in over EUR ...
OECD and the Netherlands discuss developments in international tax co-operation
OECD Deputy Secretary-General Ludger Schuknecht and Pascal Saint-Amans, Director of the Centre for Tax Policy and Administration, met in Paris with Mr. Menno Snel, State Secretary for Finance in The Netherlands, for wide-ranging discussions on international co-operation in the field of taxation, notably as concerns tackling tax evasion. This was announced in a press release dated 10 January 2019 as published on the website of the OECD. Mr. Saint-Amans expressed ...
OECD and World Bank call for whole-of-government approach to combating tax evasion and corruption
Countries must step up work to ensure that tax authorities and anti-corruption authorities can effectively co-operate in the fight against tax evasion, bribery, and other forms of corruption, according to a joint OECD/World Bank report. This was announced in a press release dated 22 October 2018 as published on the website of the OECD. Drawing on the experiences of 67 countries, this study focuses on the legal, strategic, operational, and ...
Jurisdictions take action to address the potential misuse of RBI/CBI schemes for CRS-circumvention purposes
On Tuesday, 16 October 2018, the OECD issued guidance for financial institutions on how to conduct enhanced due diligence procedures under the Common Reporting Standard (CRS) in order to ensure that certain residence and citizenship by investment (RBI/CBI) schemes do not get misused by account holders for the purpose of circumventing the CRS. The schemes included in the guidance are those that pose a high risk for being misused because ...
OECD and IGF release first set of practice notes for developing countries on BEPS risks in mining
For many resource-rich developing countries, mineral resources present a significant economic opportunity to increase government revenue. Tax base erosion and profit shifting (BEPS), combined with gaps in the capabilities of tax authorities in developing countries, threaten this prospect. The OECD’s Centre for Tax Policy and Administration and the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) are collaborating to address some of the challenges developing countries face in raising ...
OECD clamps down on CRS avoidance through residence and citizenship by investment schemes
Residence and citizenship by investment (CBI/RBI) schemes, often referred to as golden passports or visas, can create the potential for misuse as tools to hide assets held abroad from reporting under the OECD/G20 Common Reporting Standard (CRS), the OECD expresses in the press coverage dated 16 October 2018 following the publication of the results of its analysis of over 100 CBI/RBI schemes offered by CRS-committed jurisdictions. From the press coverage: In particular, Identity ...
Global Forum publishes compliance ratings on tax transparency for further seven jurisdictions
On 15 October 2018, the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published seven peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR). These reports assess jurisdictions against the updated standard which incorporates beneficial ownership information of all relevant legal entities and arrangements, in line with the definition used by the Financial Action Task Force Recommendations. Two jurisdictions – Bahrain and Singapore – ...
Aruba Largely Compliant with the international standard on transparency and exchange of information on request. Global Forum publishes second round peer review report
The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) rated Aruba overall Largely Compliant with the international standard of transparency and exchange of information on requests handled over the period from 1 July 2014 to 30 June 2017. Today (Monday 15 October 2018) the Global Forum published among others the Second Round Peer Review Report on the Exchange of Information on Request 2018 regarding Aruba, ...
Platform for Collaboration on Tax discussed domestic resource mobilisation challenges
On 9 October 2018 the four partner organisations to the Platform for Collaboration on Tax (PCT) discussed critical challenges and opportunities for mobilising domestic resources to meet countries' development priorities, at the upcoming IMF-World Bank annual meetings in Bali, Indonesia. This follows from a press release dated 5 October 2018 as published on the website of the OECD in which the then upcoming event was announced. The four organisations include ...
OECD releases 2017 global mutual agreement procedure statistics
Improving the effectiveness and timeliness of dispute resolution mechanisms is the aim of Action 14 of the BEPS Action Plan (read the final report on Action 14 of the BEPS Action Plan) and is also part of the wider G20/OECD tax certainty agenda. The Action 14 minimum standard requires jurisdictions to seek to resolve mutual agreement procedure ("MAP") cases within an average timeframe of 24 months. To monitor compliance with this, ...
Tax Inspectors Without Borders making significant progress towards strengthening developing countries’ ability to effectively tax multinational enterprises
An innovative international co-operation initiative that deploys qualified experts in developing countries to strengthen their ability to effectively tax multinational enterprises has achieved significant milestones over the past year, according to a new annual report. This has been announced in a press release dated 4 October 2018 published on the website of the OECD. Tax Inspectors Without Borders, a joint initiative of the Organisation for Economic Co-operation and Development (OECD) and the ...