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Comtax AB
Comtax ABhat einen Beitrag geschrieben.8. Dezember 2017
Sweden – Group Contributions Not to Be Included in CbC Reporting​ The Swedish Tax Authority issued updated guidance on CbC reporting. According to the guidance group contributions, i.e. profit transfers used to offset losses of one group company against the profits of another group company or a related party, must be included in the profit/ loss reporting before income taxes, but do not have to be included in CbC reporting. ​Panama – Panama Intends to Sign Multilateral Instrument Panama tak...
Comtax AB
Comtax ABhat einen Beitrag geschrieben.4. Juli 2017
.., Denmark to change withholding tax procedure for dividends, Sweden proposes lower corporate tax rate: https://lnkd.in/gMhucjC
Comtax AB
Comtax ABhat einen Beitrag geschrieben.6. Dezember 2016
On 24 November 2016, 103 jurisdictions adopted the OECD Multilateral Convention (2016) that will swiftly implement a series of tax treaty measures to update international tax rules and lessen the opportunity for tax avoidance by multinational enterprises. The new instrument will transpose results from the OECD/G20 Base Erosion and Profit Shifting Project into more than 2000 tax treaties worldwide. To read the full coverage or to receive more of these news visit www.comtaxit.com or contact us ...
Comtax AB
Comtax ABhat einen Beitrag geschrieben.4. November 2016
On 28 September 2016, the government presented the Finance Bill for 2017 (projet de loi de finances pour 2017) (the Bill). The Bill was submitted to the parliament, where it will be discussed in the coming weeks. Subsequently, amendments may be made and other measures added to the Bill. Corporate income tax rate As announced by the government on 9 September 2016, the standard corporate income tax rate, currently set at 33.33%, will be reduced progressively to 28% (article 6 of the Bill). ...
Comtax AB
Comtax ABhat einen Beitrag geschrieben.10. Oktober 2016
On 10 August 2016, the Australian Taxation Office (ATO) released three Taxpayer Alerts (TAs) that deal with three types of arrangements that the ATO is concerned about and that are currently under risk assessment. Taxpayer Alert 2016/9 deals with arrangements where a taxpayer enters into a debt instrument for tax purposes, but which may be treated as full or partial equity for accounting purposes with a view to excluding this instrument from the thin capitalization calculations and reducing n...
Comtax AB
Comtax ABhat einen Beitrag geschrieben.28. Juli 2016
Standardized IT-Format for Exchange on Tax Rulings - BEPS Action 5 On 11 July 2016, the OECD released the standardized IT-format and User Guide for the exchange on tax rulings between jurisdictions – the ETR XML Schema under Action 5 of the Action Plan on Base Erosion and Profit Shifting (AP-BEPS). The ETR XML Schema User Guide explains the information required and guidanceon how to make corrections to data elements within a file. To read the full coverage or to receive more of these news ...
Comtax AB
Comtax ABhat einen Beitrag geschrieben.6. Juli 2016
Bill on Additional Taxes and Reforms Further information has become available on the measures and reforms required to close the budgetary gap of around EUR 2.2 billion. On 2 June 2016, the federal government presented its bill to the parliament. Transfer pricing reporting obligations (BEPS) Action 13 (Transfer Pricing Documentation and Country-by-Country Reporting) of the OECD/G20 Base Erosion and Profit Shifting Project will be implemented. As of assessment year 2017, the three-tiered appr...
Comtax AB
Comtax ABhat einen Beitrag geschrieben.3. Mai 2016
On 13 April 2016, the Federal Council initiated a consultation on the multilateral agreement on the exchange of country-by-country reports and the Federal Act required for its implementation. The objective of the proposal is to improve transparency with regard to the taxation of multinationals and to establish a uniform framework for the exchange of the reports. The consultation will run until 13 July 2016. According to the proposal, country-by-country reports will be transmitted automaticall...
Comtax AB
Comtax ABhat einen Beitrag geschrieben.4. April 2016
On 22 March 2016 (Budget Day), the Minister of Finance tabled Budget 2016. Base Erosion and Profit Shifting Canada has endorsed the package of recommendations developed under the BEPS project. As such, Budget 2016 proposes new legislation to strengthen transfer pricing documentation by introducing country-by-country reporting for large MNEs. The government is also acting on certain other recommendations from the BEPS project as follows: (*) The Canada Revenue Agency is applying revise...
Comtax AB
Comtax ABhat einen Beitrag geschrieben.2. März 2016
The US Treasury Department has reissued its list of the countries that require cooperation with, or participation in, an international boycott as a condition of doing business. The list is dated 19 January 2016 and was published in the Federal Register on 27 January 2016. The countries listed are Iraq, Kuwait, Lebanon, Libya, Qatar, Saudi Arabia, Syria, the United Arab Emirates, and the Republic of Yemen. The new list is unchanged from the list that was dated 22 October 2015 and was publishe...
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