OECD-UN backed platform contemplates 2 approaches to tax Vodafone-like offshore indirect transfers

The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group releases draft

Aug 01,2017

BEPS Action 2 latest report provides 5 recommendations to tackle branch mismatch arrangements

OECD Inclusive Framework on BEPS releases final report on branch mismatch structures under BEPS Action 2 (Neutralising the Effects of

Jul 27,2017

French Tribunal confirms no PE for Google Ireland from online advertisement revenues

Administrative Tribunal of Paris rules that Google Ireland doesn’t have permanent establishment (‘PE’) in France, as Google France was not

Jul 26,2017

UK HMRC introduces digital tax system for VAT, implementation deferred to 2019

UK HMRC releases revised time-table on ‘Making Tax Digital for business’ (‘MTD’) under which businesses (including self-employed and landlords) are required to

Jul 14,2017

Cameroon becomes the 70th jurisdiction to join the multilateral BEPS Convention

Cameroon becomes the 70th jurisdiction to join the multilateral BEPS Convention

Jul 12,2017

OECD Model Tax Convention 2017 update focuses on 4 non-BEPS areas

OECD releases draft contents of the 2017 update to the OECD Model Tax Convention prepared by the Committee's Working Party 1;

Jul 11,2017

OECD releases MLI matching database(beta version) showing MLI-impact on DTAAs

OECD releases preliminary (beta) version of the MLI Matching Database for comments and suggestions from the public; Matching Database makes projections on how

Jul 11,2017

G20-leaders emphasize on 'transparency' to tackle tax evasion, terrorist financing & money laundering

G20 Leaders release joint declaration pursuant to summit held on 7-8 July in Hamburg, Germany,  reaffirm their commitment towards the implementation of the

Jul 10,2017

Australian Court upholds dividend withholding tax on buy-back consideration despite no retained earnings

Federal Court of Australia dismisses a Dutch company’s (appellant) refund claim with respect to dividend tax withheld by the Australian

Jul 06,2017

Sophie Chatel appointed new Head for OECD tax treaty unit

Sophie Chatel has been appointed Head of the Tax Treaty Unit in the Centre for Tax Policy and Administration. She will

Jul 06,2017