OECD releases first stage 2 monitoring reports for BEPS Action 14 on improving tax dispute resolution mechanisms, including a report on the Netherlands

The work on BEPS Action 14 continues with the publication on 13 Augustus 2019 of the first round of stage 2 peer review monitoring reports, which consists of monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review reports. This was announced in a press release published on the website of the ...
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Global Forum on tax transparency reveals new compliance ratings for nine jurisdictions

On 30 July 2019, the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published nine 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 published on the website of the OECD. These reports ...
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OECD invites taxpayer input on ninth batch of dispute resolution peer reviews

Improving the tax treaty dispute resolution process is a top priority of the BEPS Project. The Mutual Agreement Procedure (MAP) peer review and monitoring process under Action 14 of the BEPS Action Plan was launched in December 2016 with the peer review process of the first eight batches now well underway. This was announced in ...
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Jaarverslag SBAB 2018: 59% meer boekenonderzoeken gerealiseerd dan gepland, 97 WTP’s en twee opsporingsonderzoeken meer gerealiseerd dan gepland (Curaçao)

De Staten van Curaçao hebben op 26 juni 2019 het Jaarverslag over het jaar 2018 van de Stichting Belastingaccountantsbureau (hierna: SBAB) ontvangen. Tijdens het jaar 2018 stonden de kernwaarden integriteit en perseveratie centraal bij de SBAB, aldus het jaarverslag. SBAB geeft in het verslag voorts onder meer aan dat zij haar controlestrategie heeft gewijzigd door ...
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OECD invites taxpayer input on eighth batch of dispute resolution peer reviews – includes Curaçao

Improving the tax treaty dispute resolution process is a top priority of the BEPS Project. The Mutual Agreement Procedure (MAP) peer review and monitoring process under Action 14 of the BEPS Action Plan was launched in December 2016 with the peer review process now well underway. The peer review process is conducted in two stages ...
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BEPS peer review reports on treaty shopping: no jurisdiction has raised any concerns about their agreements with Curaçao

On 14 February 2019, the OECD released additional peer review reports assessing countries’ efforts to implement the Action 6 minimum standards as agreed under the OECD/G20 BEPS Project. The release of this report has been announced with a press release dated 14 February 2019 as published on the website of the OECD. The first peer ...
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OECD releases BEPS peer review reports on improving tax dispute resolution mechanisms and preventing treaty shopping

Progress continues with the implementation of the BEPS package, as the OECD releases additional peer review reports assessing countries’ efforts to implement the Action 6 and Action 14 minimum standards as agreed under the OECD/G20 BEPS Project. The release of these reports has been announced with a press release dated 14 February 2019 as published ...
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Peer review reports on the exchange of information on tax rulings: Sint Maarten not assessed as it suffered a natural disaster in 2017

The Inclusive Framework on BEPS has released the 2017 Peer Review Reports on the Exchange of Information on Tax Rulings  (hereafter: the report) in connection with its assessment of individual jurisdictions' progress in spontaneously exchanging information on tax rulings, in accordance with Action 5 of the OECD/G20 BEPS package. The peer review reports show that ...
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Peer review reports on the exchange of information on tax rulings: Aruba mentioned in relation to TIEA’s and exchange of information with other countries

The Inclusive Framework on BEPS has released the 2017 Peer Review Reports on the Exchange of Information on Tax Rulings  (hereafter: the report) in connection with its assessment of individual jurisdictions' progress in spontaneously exchanging information on tax rulings, in accordance with Action 5 of the OECD/G20 BEPS package. The peer review reports show that ...
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Peer review reports on the exchange of information on tax rulings: country profile on Curaçao

The Inclusive Framework on BEPS has released the 2017 Peer Review Reports on the Exchange of Information on Tax Rulings  (hereafter: the report) in connection with its assessment of individual jurisdictions' progress in spontaneously exchanging information on tax rulings, in accordance with Action 5 of the OECD/G20 BEPS package. The peer review reports show that ...
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Transparency on tax rulings significantly increased, according to OECD peer reviews on BEPS Action 5 minimum standard

As part of continuing efforts to improve tax transparency, the Inclusive Framework on BEPS has now assessed 92 individual jurisdictions' progress in spontaneously exchanging information on tax rulings, in accordance with Action 5 of the OECD/G20 BEPS package. This was announced by the OECD in a press release dated 13 December 2018. From the press ...
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Behandeling ontwerp-begroting 2019 van Curaçao in de Staten, nota n.a.v. verslag en een nota van wijziging aangeboden. Onder meer vragen over Solar tax en Film tax incentive

Op maandag 10 december is de behandeling aangevangen van de ontwerp-begroting voor het dienstjaar 2019 in een openbare vergadering van de Staten van Curaçao. Voor deze behandeling zijn zes dagen uitgetrokken: maandag 10 december, dinsdag 11 december, donderdag 13 december, vrijdag 14 december, maandag 18 december en dinsdag 19 december 2018. De Ontwerp-landsverordening tot vaststelling ...
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OECD invites taxpayer input on seventh batch of Dispute Resolution peer reviews

Improving the tax treaty dispute resolution process is a top priority of the BEPS Project. The Mutual Agreement Procedure (MAP) peer review and monitoring process under Action 14 of the BEPS Action Plan was launched in December 2016 with the peer review process now well underway. The peer review process is conducted in two stages ...
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