The OECD has published a second edition of the Common Reporting Standard Implementation Handbook, which contains an overview of the Common Reporting Standards framework, aimed at members of the public and the financial sector, together with practical guidance for institutions and governments concerning implementation. The updates are centred around data protection, IT and administrative requirements, […]
Multilateral Convention will enter into force on 1 July 2018
OECD – MLI The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “Convention”) will enter into force on 1 July 2018, marking a significant step in international efforts to update the existing network of bilateral tax treaties and reduce opportunities for tax avoidance by multinational enterprises. The […]
Update_Digital Tax Package
The European Commission (EC) released its Digital Tax Package on 22 March 2018. Purpose of the Package is to ensure taxation at the place of value creation in a digital economy context. To this end, both long-term and short-term solutions have been envisaged. As regards long-term measures, the Package includes Proposal for a Directive laying […]
EU list of non-cooperative jurisdictions
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 […]
Disclosure Rules for Tax Intermediaries
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 […]
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