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During its meeting of December 5, 2017 the Economic and Financial Affairs Council (ECOFIN) adopted new rules making whichshould mahe it easier for online businesses to comply with VAT obligations.
Read more: ECOFIN adopts new VAT rules on electronic commerce
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On December 6, 2017 the New Zealand Government introduced a tax bill to counter base erosion and profit shifting by multinational companies into New Zealand's Parliament (the Taxation (Neutralising Base Erosion and Profit Shifting) Bill). The legislation is expected to have its First Reading in Parliament on Tuesday December 12, 2017.
Read more: New Zealand – BEPS tax bill introduced into Parliament
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On December 4, 2017 the Japanese Ministry of Finance issued a press release announcing that the Government of Japan and the Government of the Republic of Colombia will initiate negotiations for a tax convention to be concluded between the two countries.
Read more: Japan – Colombia: Negotiations for a DTA will be initiated
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On December 4, 2017 the OECD released the first set of Peer Review Reports on the Exchange of Information on Tax Rulings (BEPS Action 5).
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On December 2, 2017 the U.S. Senate passed the Tax Cuts and Jobs Act with 51 against 49 votes.
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