Nieuwe ministeriële beschikking rulingpraktijk
[LET OP: deze Ministeriële beschikking is ingetrokken bij Ministeriële beschikking van de 9de mei 2018 (Ministeriële beschikking rulingpraktijk) (P.B. 2018, no. 26)! Klik daarvoor hier en/of hier. Zie hierover ook het artikel in het CFN van 26 juni 2018, nr. 2018/30. En die laatstgenoemde ministeriële beschikking van 9 mei 2018 is ingetrokken bij de Ministeriële regeling met algemene werking, van de 8ste juni 2020 ter uitvoering van artikel 61, vierde lid, ...
OECD releases mutual agreement procedure (MAP) statistics for 2016
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 continuous efforts to enhance tax certainty. One of the elements of the Action 14 minimum standard requires jurisdictions to seek to resolve mutual agreement procedure ("MAP") cases within an average timeframe of ...
OECD: Leading tax administrations focused on effective delivery of the OECD/G20 BEPS outcome, automatic exchange of information and tax certainty and collaborate on taxing users of the sharing economy
The Forum on Tax Administration (FTA) is the leading international body concerned with tax administration. The FTA, which brings together Tax Commissioners from 50 advanced and emerging tax administrations (including OECD and G20 countries), held its Plenary meeting in Oslo on 27-29 September. In an item dated of 29 September 2017, the OECD brings forward the key themes as discussed during the Plenary. At the close of said meeting a communiqué was released which ...
On 18 March 2017 the OECD published the OECD Secretary General’s Tax Report to the G20 Finance Ministers: update latest developments in the international tax agenda (incl. tax certainty) and progress Global Forum on Transparency and Exchange of Information
On 18 March 2017 the OECD published the OECD Secretary General’s Tax Report to the G20 Finance Ministers, March 2017. The report consists of two parts. Part I is an update report by the OECD Secretary-General regarding the latest developments in the international tax agenda, including the joint OECD/IMF Report on Tax Certainty. Part II is a Progress Report to the G20 by the Global Forum on Transparency and ...
On 18 March 2017 the OECD published the joint OECD/IMF Report on Tax Certainty
On 18 March 2017 the OECD published the joint OECD/IMF Report on Tax Certainty for the G20 Finance Ministers, March 2017. On the same date (18 March 2017) the OECD also published the OECD Secretary General’s Tax Report to the G20 Finance Ministers, March 2017. Part I of that report is an update report by the OECD Secretary-General regarding the latest developments in the international tax agenda, including the ...
