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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