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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 on March 14, 2016 Bulgaria deposited its instrument of ratification, acceptance or approval for the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Bulgaria signed the Convention on October 26, 2015.
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In today’s edition: European Parliament – Google, Apple, IKEA and McDonalds probed by Tax Rulings II Committee (Press release issued after the meeting); Australia – Multinationals: contact us by 31 March (There are three weeks left to notify the ATO if you think your arrangements may be within the scope of the Multinational Anti-Avoidance Law (MAAL).); South Africa – Revenue Laws Amendment Bill 2016; South Africa – Draft Response Document from National Treasury to SCOF on the Revenue Laws Amendment Bill, 2016; South Africa – Presentation to Parliament: Standing and Select Committees on Finance Revenue Laws Amendment Bill, 2016; OECD – Latin America and the Caribbean: Tax revenues rise slightly but remain well below OECD levels
Read more: International Tax Plaza’s Quick News from March 16, 2016
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On March 14, 2016 the Global Forum on Transparency and Exchange of Information for Tax Purposes published 10 new peer review reports. 2 of them are Phase 1 reports, the other 8 are Phase 2 reports.
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On March 11, 2016 the Irish Revenue issued Revenue eBrief No. 30/16. The Revenue eBrief regards the change in addressee to which appeals will have to be sent as of March 21, 2016.
Read more: Ireland – Revenue eBrief No. 30/16 - Commencement of new tax and duty appeals process
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On March 7, 2016 the Agreement between the Grand Duchy of Luxembourg and the Principality of Andorra for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital as signed on June 2, 2014 (hereafter the DTA) entered into force on March 7, 2016.
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