(January 8, 2015)
The U.S. Department of the Treasury on its webpage that is dedicated to FATCA has published the FATCA Agreement that was signed between the United States and the Kingdom of The Netherlands, in respect of Curaçao.
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(January 8, 2015)
On January 7, 2015 The Canadian Government issued a news release stating that on January 7, 2015 the Honourable Kerry-Lynne D. Findlay, P.C., Q.C., M.P., Minister of National Revenue, announced the launch of the Canada Revenue Agency’s (CRA) Electronic Funds Transfer (EFT) initiative. The initiative was introduced in Economic Action Plan 2013 as one of several new measures that aim to crack down on international tax evasion and aggressive tax avoidance.
Read more: Canada Revenue Agency’s Electronic Funds Transfer (EFT) initiative is launched
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(January 6, 2015)
On January 6, 2015 the Inland Revenue Authority of Singapore (iras) published the second edition of the IRAS e-Tax Guide titled: “Transfer Pricing Guidelines”. According to the e-Tax guide, this e-Tax Guide is a consolidation of four previous e-Tax guides on:
· Transfer pricing guidelines published on 23 February 2006;
· Transfer pricing consultation published on 30 July 2008;
· Supplementary administrative guidance on advance pricing arrangements published on 20 October 2008; and
· Transfer pricing guidelines for related party loans and related party services published on 23 February 2009.
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(January 2, 2015)
2015 has just started and with the OECD instead of sending Holiday wishes issuing several Discussion Drafts right before Christmas, we felt it might be a good idea to make an inventory of which BEPS Discussion Drafts were recently issued and are still open for comments.
In the sub-section “Base Erosion and Profit Shifting (BEPS)” of our section “OECD & Model Conventions” you will find a VERY EASY ACCESSIBLE overview of all BEPS Discussion Drafts issued so far by the OECD. The overview is organized based on the ACTION of the BEPS Action Plan they relate to.
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