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In today’s edition a.o.: IFRS – Proposed Taxonomy Update 2 to the IFRS Taxonomy 2015 published for public comment; Australia – Perceptions of fairness in disputes survey; Germany – Bekanntmachung des Musters für den Ausdruck der elektronischen Lohnsteuerbescheinigung 2016
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(August 4, 2015)
On August 3, 2015 the Inland Revenue Authority of Singapore published the second edition of its IRAS e-Tax Guide – GST Guide on Attribution of Input Tax. According to the e-Tax Guide the aim of the guide is to explain how a partially exempt business should attribute its input tax and also clarifies when input tax may be considered to be “directly attributable” to a supply.
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(August 3, 2015)
The European Parliament’s Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect (TAXE) has published English translations of the replies it received from the Spanish and Greek governments to the request for information it sent out in April 2015.
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(August 3, 2015)
On August 3, 2015 the Global Forum on Transparency and Exchange of Information for Tax Purposes published 12 new peer review reports.
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In today’s edition a.o.: United States – FATCA – Notification of More Favorable Terms – Model 1 (Hold Mail Address Indicia) (updated on July 31, 2015); United States – FATCA – Notification of More Favorable Terms – Model 2 (updated on July 31, 2015); Canada – Department of Finance Consults on Draft Tax Legislative Proposals
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