Ontwerplandsverordening aanvullende documentatieverplichtingen verrekenprijzen: aanpassing definitie uiteindelijk gerechtigde, aanlevering informatie en instelling UBO-register
Samenvatting zaak 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 ...
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, ...
EU publishes list of non-cooperative jurisdictions for tax purposes. Aruba and Curaçao determined co-operative, subject to the successful delivery of their commitments
The first ever EU list of non-cooperative tax jurisdictions has been agreed today, Tuesday 5 December 2017, by the Finance Ministers of EU Member States during their meeting in Brussels, as the European Commission announced today in a press release published on its website. The Council, at its meeting of today, adopted the Council conclusions on the EU list of non-cooperative jurisdictions for tax purposes. In total, ministers have listed ...
Major progress reported towards a fairer and more effective international tax system, according to a press release of the OECD with the release of the Secretary-General’s Report to G20 Leaders
On 5 July 2017 the OECD Secretary-General released his Report to G20 Leaders, according to a press release dated 5 July 2017 on the website of the OECD. The Report from OECD Secretary-General Angel Gurría to G20 Leaders describes the continuing fight against tax avoidance and tax evasion as one of the major success stories of the G20, founded on enhanced international co-operation. The report updates progress in key areas ...
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 ...
