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(June 17, 2015)
On June 17, 2015 the Inland Revenue Authority of Singapore (IRAS) published IRAS e-Tax Guide – GST: Guide on Imports (Fourth edition). According to the e-Tax Guide the scope of the Guide is to provide details on GST (Goods and Services Tax) matters relating to importation of goods, including GST reporting requirements and various import related schemes available.
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(June 17, 2015)
On June 10, 2015 we already reported that on June 17, 2015 from 9.00 to 12.30 CET the European Parliament’s Special Committee on Tax Rulings and Other Measures Similar in Nature or Effects is organizing an exchange of views with EU national parliaments on aggressive tax planning and democratic control. (See our article: EP’s Special Committee on Tax Rulings is going to exchange views with national parliaments on aggressive tax planning and democratic control. Who is coming and who is not?)
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(June 16, 2015)
Based on the overview of Tax Information Exchange Agreements that the Government of the States of Guernsey has published on its website, the Agreement between the States of Guernsey and the Government of the Republic of Bulgaria for the Exchange of Information on Tax Matters (TIEA) was signed on May 20, 2015 and June 11, 2015.
According to the States of Guernsey the TIEA has been signed but the agreement has not entered into force yet. The TIEA will enter into force after both countries have finalized their respective ratification procedures.
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(June 16, 2015)
On June 16, 2015 on the website of the Hon Joe Hockey MP, Treasurer of the Commonwealth of Australia, a media release was published in which it was announced that Australia and Germany will soon commence negotiations on a new Double Taxation Agreement. Mr. Hockey also invited public submissions to help inform the negotiations.
Read more: Australia and Germany to commence negotiations on a revised DTA
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(June 15, 2015)
On June 15, 2015 the OECD released the public comments it received on the Revised Discussion Draft it published regarding BEPS Action 7 (Prevent the artificial avoidance of PE status).
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