Category: Tax Laws

Following a transfer pricing audit, the Bank of Nova Scotia (BNS) entered into a settlement with the CRA on March 13, 2015, whereby certain amounts would be included in its income for the 2006 to 2014 taxation years. ... - Continue reading

Double Tax Avoidance Treaty / EU / European Commission / Investments / Offshore / Withholding Tax

EU Commission seeks to ease withholding tax mechanism on cross-border investments

Published by: MNE Tax - October 26, 2021

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Business / Compliant / Framework / Revenue / Tax Authority / Tax Laws / Transfer pricing

E-invoicing and interaction with transfer pricing: a Middle East and African perspective

Published by: MNE Tax - October 25, 2021

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Base Erosion & Profit Shifting / Corporate Tax / Jurisdiction / Legislation / OECD / Revenue / Tax Avoidance / Tax Haven / Tax Laws / Tax Reform

Explained | Why do governments want a global minimum corporate tax rate?

Published by: The Hindu - October 22, 2021

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Canada / Canada Revenue Agency / Covid-19 / Legislation / Multinationals / Tax Laws / Transfer pricing

Canada: Canadian Transfer Pricing Update

Published by: Mondaq - October 21, 2021

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Double Taxation / EU / Germany / Legislation / Mutual Agreement Procedure / Tax Authority / Tax Dispute

Germany updates tax dispute resolution and mutual agreement procedures

Published by: MNE Tax - October 21, 2021

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Country-by-Country (CbyC) Reporting / Foreign Direct Investment (FDI) / Income Tax Act / India / Intragroup Services / Multinational Corporations / Residence / Transfer pricing

Transfer Pricing Regulations in India

Published by: India Briefing - October 19, 2021

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Exemptions / Legislation / Mauritius / Residence / Tax Authority / Tax Laws / Trust

Mauritius: Important Changes To The Residency Of Mauritian Trusts

Published by: Mondaq - October 19, 2021

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Austria / Base Erosion & Profit Shifting / Multinationals / OECD / Tax Laws / Transfer pricing

Austria updates transfer pricing guidelines

Published by: MNE Tax - October 13, 2021

An update on Austrian transfer pricing rules was made on the 7th October 2021. Details are here. ... - Continue reading

Court cases / EU / Germany / Residence / Tax Laws / Transfer pricing

CJEU to review German transfer pricing obligation: do national tax rules affect EU freedoms?

Published by: MNE Tax - October 11, 2021

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Capital Gains Tax / Framework / Jurisdiction / Multinational Corporations / Multinationals / OECD / Tax Avoidance / Tax Laws

Frydenberg welcomes historic OECD tax agreement

Published by: Accountancy Daily - October 11, 2021

More than 130 countries agreed on Friday to rolling out historic changes to international tax rules, after leaders agreed to a new global minimum tax rate of 15 per cent targeted at companies with annual revenue of more than 750 million euros. ... - Continue reading

Base Erosion & Profit Shifting / Corporate Tax / Covid-19 / G20 / Hungary / Multinational Corporations / OECD / Tax Reform

OECD hails ‘major victory’ as tax holdouts join reform

Published by: Kuwait Times - October 9, 2021

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Business / Dividends / Double Taxation / Income Tax / Interest / Jurisdiction / Loans / Revenue / Transfer pricing

Russia submits a proposal to revise the DTT with Switzerland

Published by: International Tax Review - October 8, 2021

The Russian Ministry of Finance has sent a proposal to its Swiss colleagues requesting amendments to the current double taxation treaty (DTT) between Russia and Switzerland ... - Continue reading

Base Erosion & Profit Shifting / Business / Cyprus / Individuals / Legislation / OECD / Residence / Tax Authority / Tax Dispute / Tax Laws / Transfer pricing