Indian tax authority undergoing ratification process for BEPS MLI
December 9, 2018The Indian Government is currently undergoing the domestic law process to ratify the OECD’s Multilateral Instrument to implement the tax treaty-related measures to tackle base erosion and profit shifting.
Countries need a ‘world-wide answer on tax’: IMF chief
December 8, 2018International Monetary Fund chief Christine Lagarde has called for world-wide cooperation in the area of international taxation.
Cayman Islands publishes tax bill to implement substance requirements
December 8, 2018The Cayman Islands Government has published draft tax legislation to provide for an economic substance test to be satisfied by certain entities with effect from January 1, 2019.
France, Germany propose new digital tax plan
December 4, 2018In view of a new compromise text issued by France and Germany, the European Commission’s proposal to levy an EU-wide digital services tax was abandoned by EU finance ministers at the ECOFIN meeting held on December 4.
Mauritius tax authority issues guidance on place of effective management
December 3, 2018The Mauritius Revenue Authority on November 28 issued a practice statement on the meaning and application of the “place of effective management” test to decide corporate tax residence.
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New tax treaty between Switzerland, Pakistan effective from January 2019
December 4, 2018A new tax treaty between Switzerland and Pakistan will be effective from January 1, 2019.
India, Hong Kong tax treaty to take effect from April 2019
December 1, 2018The tax treaty between India and Hong Kong entered into force on November 30, 2018. The treaty will be effective from April 1, 2019.
India, China Sign Tax Treaty Protocol to Implement BEPS Minimum Standards
November 27, 2018India has signed a Protocol to amend its tax treaty with China.
New Japan, Spain Tax Treaty to Include MAP Arbitration
October 22, 2018Japan and Spain signed a new tax treaty on October 16. The tax treaty wholly amends the existing tax treaty between Japan and Spain, which entered into force in 1974.
