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In today’s edition a.o.: The UK – Revenue and Customs Brief 9 (2015): HMRC position following the Court of Appeal Judgment in Littlewoods Retail Ltd and others (Business tax – policy paper); Singapore – IRAS e-Tax Guide - GST: Approved Contract Manufacturer and Trader (ACMT) Scheme (Eleventh edition); IRAS e-Tax Guide - GST Guide for the Aerospace Industry (Second edition); and IRAS e-Tax Guide - GST: Approved Refiner and Consolidator Scheme (ARCS) (Fifth edition) Australia – Small business entity concessions; Liechtenstein – EU relativiert Veröffentlichung vom Mittwoch und bestätigt Liechtenstein als engen und kooperativen Partner (a press release issued on June 19, 2015); Switzerland – Neue Ausgabe der Broschüre «Das schweizerische Steuersystem»; United States – Last-Minute Reminder: Report Certain Foreign Bank and Financial Accounts to Treasury by June 30; OECD – Mauritius deepens its commitment to fight international tax avoidance and evasion; Isle of man – Tax Agreement with Italy comes into force
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(June 23, 2015)
We started this morning with being fully flabbergasted. It was late yesterday afternoon when we published our article on the letter that OECD’s Secretary General Angel Gurría supposingly sent on June 19, 2015 to EU Commissioner Pierre Moscovici (See our Article OECD Secretary General Angel Gurría expresses his concerns regarding the European Commission’s list of non-cooperative jurisdictions). In the article we quoted a passage from a letter that was available as a PDF-document in the section “What’s new” of the webpage “Global Forum on Transparency and Exchange of Information for Tax Purposes” from the OECD.
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(June 22, 2015)
The Canadian Department of Finance has issued a press release announcing that Canada and the Cook Islands have signed a Tax Information Exchange Agreement (the Agreement). According to the press release issued, the Agreement was signed on June 15, 2015. Although the Agreement has been signed, the Agreement has not entered into force yet. The Agreement will enter into force after both countries have finalized their respective ratification procedures.
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(June 22, 2015)
THE ARTICLE HAS BEEN UPDATED ON JUNE 23, 2015
On June 22, 2015 on the website of the OECD a letter was published that OECD’s Secretary General Angel Gurría sent to EU Commissioner Pierre Moscovici on June 19, 2015. After the Secretary General praises the Commissioner on the “Action Plan for Fair and Efficient Corporate Taxation in the EU”, he expresses his concerns regarding the list of non-cooperative jurisdictions as published last week by the European Commission.
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(June 21, 2015)
UPDATED ON JUNE 22, 2015
The next meeting of the European Parliament’s Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect is scheduled for the morning of June 23, 2015. According to an announcement issued by the Special Committee in this respect, during this meeting the Special Committee is going to exchange views with some multinational corporations. Furthermore the members of the Special Committee will discuss the outcome and findings from the fact-finding visits the Special Committee’s delegations have made to different countries.
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