International efforts to curb harmful tax practices and prevent the misuse of preferential tax regimes are having a tangible impact worldwide, according to new data released today by the OECD.The latest progress report from the Inclusive Framework on BEPS covers the assessment of 53 preferential tax regimes, demonstrating jurisdictions’ continuing resolve to ensure that tax breaks are […]
La Fondazione del Consiglio nazionale dei Dottori Commercialisti ha preparato un documento che “illustra lo stato dell’arte dei lavori in corso da parte dell’Unione europea relativi all’individuazione e all’implementazione di un regime equo ed efficace per l’imposta societaria nell’Unione europea. Sul tema, la Commissione europea ha pubblicato un piano di azione (“Platform for Tax Good […]
A questo LINK l’informativa periodica del CNDCEC in tema di internazionalizzazione pubblicata il 2 ottobre 2018.
Saudi Arabia signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention). Saudi Arabia becomes the 84th jurisdiction to join the Convention, which now covers over 1,400 bilateral tax treaties. The Convention is the first multilateral treaty of its kind, allowing jurisdictions to integrate results from […]
Here below the link to the updated CBC Guidance released by the OECD: updated CbC guidance A brief summary of the main additions: Information that jurisdictions’ rules can either include or exclude constituent entity dividends from PBT (despite confirming that they must be excluded from “revenues”, the model legislation was unclear on this point so […]