(August, 31, 2015)

Based on the overview of Jurisdictions Participating in the Convention on Mutual Administrative Assistance in Tax Matters as available on the website of the OECD, the OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters enters into force on September 1, 2015 with respect to Nigeria.

(August, 31, 2015)

Based on the overview of Jurisdictions Participating in the Convention on Mutual Administrative Assistance in Tax Matters as available on the website of the OECD, the OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters enters into force on September 1, 2015 with respect to Azerbaijan.

(August 31, 2015)

Based on the overview of Jurisdictions Participating in the Convention on Mutual Administrative Assistance in Tax Matters as available on the website of the OECD, on August 28, 2015 Germany deposited its instrument of ratification, acceptance or approval for the Protocol of the OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Germany signed the original Convention on April 17, 2008, and it subsequently signed the Protocol on November 3, 2011.

(August 29, 2015)

On August 25, 2015 Standard Practice Statement ("SPS") 15/01: “Finalising agreements in tax investigations” was published on the website of the Inland Revenue of New Zealand. SPS 15/01 sets out the principles and parameters for finalising agreements in tax investigations by resolving issues that may be in dispute. According to the SPS, "Dispute" in this context includes both a difference of opinion on the application of the law that may occur during the course of an investigation, as well as issues where the formal disputes resolution process contained in Part IV of the Tax Administration Act 1994 ("the TAA") has been initiated.

(August 29, 2015)

On August 28, 2015 the Irish Revenue published an interesting eBrief titled: “Finance Act 2014 – Corporation Tax Update” (eBrief No. 79/15).  Via the eBrief the Irish Revenue informs the public that several tax manuals have been updated to reflect amendments to corporation tax provisions of the Taxes Consolidation Act 1997 introduced in Finance Act 2014. One of the manuals that according to the eBrief was updated is Part 02.02.03 - Company Residence in the State [section 23A TCA 1997]. The eBrief contains links to manuals that were updated.

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