In this edition: Australia – Strengthening transfer pricing rules; Australia – Implementation of the OECD hybrid mismatch rules; Australia – Reducing the corporate tax rate; Liechtenstein – Vernehmlassungsbericht zur Abänderung des Steuergesetzes (BEPS); Ireland – Revenue eBrief No. 47/16 - Revised tax treatment of royalty income, with effect from 1 January 2016, under the terms of the Ireland-Estonia Double Taxation Convention 1997

 

From the Australian Taxation Office

·        Strengthening transfer pricing rules

·        Implementation of the OECD hybrid mismatch rules

·        Reducing the corporate tax rate

 

 

From the Liechtenstein Government

Vernehmlassungsbericht zur Abänderung des Steuergesetzes (BEPS)

 

 

From the Irish Revenue

Revenue eBrief No. 47/16 - Revised tax treatment of royalty income, with effect from 1 January 2016, under the terms of the Ireland-Estonia Double Taxation Convention 1997

 

 

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