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International tax ( 138 results )

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News
G-24 submits comments on OECD/G20 BEPS IF Statement; Emphasises on needs of developing countries

Sep 22, 2021
News
OECD releases Model Manual on Exchange of Information prepared by Global Forum, World Bank Group & African Development Bank

Sep 17, 2021
Rulings
FC: Supreme Court of Italy holds, treaty benefit available even where source country is tax-free

Sep 17, 2021
Rulings
ITAT: Holds French Co. Trigo not taxable for receipts against use of software, management services

Sep 16, 2021
News
UN Tax Committee invites comments on Draft Agenda by Sep 21

Sep 16, 2021
Rulings
FC: Italian SC holds, realtor's gains from immovable property transactions taxable as business income, not capital gains

Sep 14, 2021
News
Switzerland clarifies legal position on MFN Clause, consequent tax refund; Expects reciprocity from India

Sep 03, 2021
Rulings
FC: Belgian Court of Cassation holds, change in domestic law cannot deprive taxpayer of FTC under tax treaty

Sep 03, 2021
News
Algeria commits to implement standards of transparency and exchange of information for combating tax evasion

Sep 02, 2021
News
Ukraine commits to implement AEOI by 2023

Aug 31, 2021
Rulings
FC: Canadian Federal Court of Appeal holds, analysis on treaty contravention not required for cross-border information exchange

Aug 27, 2021
News
Jamaica commits to implement AEOI by 2022

Aug 25, 2021
Rulings
FC: Nigeria's Tax Appeal Tribunal restricts applicability of OECD Commentary to verbatim provisions of DTAAs

Aug 20, 2021
Rulings
FC: Swiss Federal Supreme Court holds, owning permanent residence in a state does not necessitate tax-residency

Aug 06, 2021
Rulings
FC: Belgian Supreme Court holds, no room for 'Subject to Tax Clause' under exemption method

Jul 30, 2021
Rulings
HC: Directs PCIT to pass reasoned revisionary order on treaty-rate versus DDT controversy

Jul 26, 2021
Rulings
FC: French Supreme Administrative Court: Company managing artists' rights not beneficial owner, not eligible for treaty benefit

Jul 23, 2021
Rulings
FC: Spanish Supreme Court holds accessing source state's market by the parent entity triggers Agency PE

Jul 16, 2021
Rulings
FC: Spanish Supreme Court holds business Restructuring without substantial changes triggers Fixed Place PE

Jul 16, 2021
Rulings
FC: UK First-Tier Tribunal holds foreign taxes, not treaty-compliant, ineligible for FTC

Jul 09, 2021

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