In this edition: The OECD – BEPS Action 13: OECD releases CbC reporting implementation status and exchange relationships between tax administrations; From the Inland Revenue Department of Hong Kong – Hong Kong signs agreement with Switzerland on automatic exchange of financial account information in tax matters; From the Inland Revenue Authority of Singapore – Avoidance of Double Taxation Agreements (DTAs) (IRAS e-Tax Guide); From the Inland Revenue Authority of Singapore – Common Reporting Standard (“CRS”): IRAS XML Schema User Guide for CRS Return (IRAS User Guide); From the South African Revenue Service – Public notice in terms of section 25, requiring the submission of Country-by-Country Report, Master file and Local file returns by persons as specified in the notice; From the South African Revenue Service – Comprehensive Guide to Dividends Tax (Issue 2); From the Luxembourg Tax authorities – NEWSLETTER DU 9 OCTOBRE 2017 (Déclaration pays par pays – Country by Country Reporting (CbCR) – Disponibilité de la plateforme MyGuichet.lu - Délai de dépôt); From the German Ministry of Finance – BMF-Schrei­ben - Umsatzsteuer; Grenzüberschreitende Warenlieferungen in ein inländisches sog. Konsignationslager; BFH-Urteile vom 20. Oktober 2016, V R 31/15, und vom 16. November 2016, V R 1/16; From the Swiss Federal Department of Finance – Federal Council initiates consultation on AEOI agreements with Hong Kong and Singapore; From the Liechtenstein Government – Umsetzung des automatischen Informationsaustausches über Finanzkonten (AIA) mit weiteren Partnerstaaten; From the Cypriot Tax Authorities – NOTIFICATION FOR COUNTRY BY COUNTRY REPORTING; From the Irish Department of Finance – Public Consultation – Review of Ireland’s Corporation Tax Code

From the OECD

BEPS Action 13: OECD releases CbC reporting implementation status and exchange relationships between tax administrations

From the Inland Revenue Department of Hong Kong

Hong Kong signs agreement with Switzerland on automatic exchange of financial account information in tax matters

From the Inland Revenue Authority of Singapore

·   Avoidance of Double Taxation Agreements (DTAs) (IRAS e-Tax Guide)

·   Common Reporting Standard (“CRS”): IRAS XML Schema User Guide for CRS Return (IRAS User Guide)

From the South African Revenue Service

·   Public notice in terms of section 25, requiring the submission of Country-by-Country Report, Master file and Local file returns by persons as specified in the notice

·   Comprehensive Guide to Dividends Tax (Issue 2)

From the Luxembourg Tax authorities

NEWSLETTER DU 9 OCTOBRE 2017 (Déclaration pays par pays – Country by Country Reporting (CbCR) – Disponibilité de la plateforme MyGuichet.lu - Délai de dépôt)

From the German Ministry of Finance

BMF-Schrei­ben - Umsatzsteuer; Grenzüberschreitende Warenlieferungen in ein inländisches sog. Konsignationslager; BFH-Urteile vom 20. Oktober 2016, V R 31/15, und vom 16. November 2016, V R 1/16

From the Swiss Federal Department of Finance

Federal Council initiates consultation on AEOI agreements with Hong Kong and Singapore

From the Liechtenstein Government

Umsetzung des automatischen Informationsaustausches über Finanzkonten (AIA) mit weiteren Partnerstaaten

From the Cypriot Tax Authorities

NOTIFICATION FOR COUNTRY BY COUNTRY REPORTING

From the Irish Department of Finance

Public Consultation – Review of Ireland’s Corporation Tax Code

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