On 13 March 2018 the Council of the EU amended the EU list of non-cooperative jurisdiction by removing 3 of the listed jurisdictions and adding other 3. In particular, Bahrain, the Marshall Islands and Saint Lucia have been removed from the list, in view of the commitments they made to revise their tax policies towards […]
On 13 March 2018 agreement was reached at ECOFIN level regarding proposed transparency rules for tax intermediaries designing/selling potentially harmful tax schemes. The new transparency rules had been proposed in June 2017 by the European Commission as part of its agenda to enhance tax transparency in the EU to tackle tax abuse and ensure fairer […]
L’OCSE ha pubblicato il nuovo Modello di Convenzioni contro le doppie imposizioni, con relativo Commentario, approvato in via definitiva il 21.11.2017, in sostituzione della versione del luglio 2014. La versione 2017 del documento incorpora parti significative dei principi contenuti nei rapporti conclusivi alle Azioni del progetto BEPS, a loro volta confluiti nella Convenzione Multilaterale siglata […]
Fair taxation of the Digital Economy – European Commission publishes communication to the European parliament and Council Days after taxing the digital economy took centre stage at the informal ECOFIN meeting in Estonia, the European Commission published its communication to the European Parliament and Council entitled, ‘A fair and Efficient tax System in the European […]
Please see here an interesting taxation working paper published by the OECD. It refers to the role of businesses in the tax system, (i) as taxpayers and (ii) as withholding agents and remitters of tax on behalf of others.