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On November 4, 2015 the Dutch Government announced that the Agreement between the Kingdom of the Netherlands and the Federal Republic of Germany for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to Taxes on Income as concluded on April 12, 2012 (Hereafter: the DTA) and relating Protocol, Annexes an Mutual Agreement will enter into force on December 1, 2015 with respect to the European part of The Netherlands.

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On November 3, 2015 the Inland Revenue Authority of Singapore (IRAS) published IRAS e-Tax Guide – INCOME TAX TREATMENT OF REAL ESTATE INVESTMENT TRUSTS (Fourth Edition). According to Paragraph 17 “Updates and Amendments” the amendments made to the Guide since its Third Edition was published on June 19, 2015 include a.o:

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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, Barbados (on October 28, 2015) and Uganda (on November 4, 2015) signed the Convention on Mutual Administrative Assistance in Tax Matters. Consequently the Multilateral Convention on Mutual Administrative Assistance in Tax Matters has now beem signed by 90 jurisdictions.

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In today’s edition: Germany – Automatischer Informatinsaustausch mit den Vereinigten Staaten von Amerika - Anwendungsfragen im Zusammenhang mit dem FATCA-Abkommen; Ireland – Revenue eBrief No. 106/15 - Finance Bill 2015 - effective date of increase in threshold re CGT clearance certificates; Malta – GOVERNMENT SUCCESSFUL IN BROADENING TAX BASE AND COMBATING TAX EVASION; Liechtenstein – Good marks from Paris: Liechtenstein passes country assessment of the Global Forum on exchange of information for tax purposes; Luxembourg – Luxembourg upgraded to largely compliant by the Global Forum on Transparency and Exchange of Information for Tax Purposes

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On November 3, 2015 a press release was published on the website of the Inland Revenue Department of Hong Kong by which the Government of Hong Kong announces that the agreement between the Government of the Hong Kong Special Region of the People’s Republic of China and the Government  of the Republic of South Africa for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income (Hereafter: the DTA) has entered into force. According to the press release the agreement came into force on October 20, 2015.

  1. UPDATE: Since October 26, 4 more multinationals have accepted TAXE’s invitation to participate in its November 16th meeting
  2. South Africa – Publication of the Draft Carbon Tax Bill for public comments
  3. FATCA IGA between San Marino and the U.S. has been signed
  4. The Competent Authorities of Malta and the United States have concluded a (FATCA) Competent Authority Arrangement
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