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International Tax »

OECD Launches Global Review Of MAP Program

The OECD has released four documents that will form the basis of the mutual agreement procedure peer review and monitoring process under Action 14 of the base erosion and profit shifting Action Plan. Continue Reading »

International Law »

EU Authorities Make Arrests In VAT Fraud Sting

Law enforcement agencies from twelve member states and Europol have arrested members of a group responsible for value-added tax fraud worth EUR320m (USD348m). Continue Reading »

Politics & Economics »

Clinton, Trump Restate Tax Policies In Final Debate

On October 19, in their third and final debate before the US election, Republican candidate Donald Trump and Democratic candidate Hillary Clinton restated their widely different tax policies, without providing any new detail. Continue Reading »

Offshore »

Andorra Announces Corporate Reorganization Tax Law

The Government of Andorra has announced a new draft tax law designed to simplify the tax rules for companies undergoing a restructuring. Continue Reading »

Business »

Japan, Austria Agree MAP Arbitration

The Governments of Japan and Austria have agreed in principle to amend their double taxation avoidance agreement to further promote trade and investment between the two countries. Continue Reading »

E-Commerce »

China, Georgia Successfully Complete FTA Negotiations

On October 5, China's Ministry of Commerce and Georgia's Ministry of Economy and Sustainable Development signed a memorandum of understanding to mark the successful conclusion of substantive negotiations on a bilateral free trade agreement. Continue Reading »

Aviation »

EU Welcomes Landmark Aviation Industry CO2 Deal

On October 6, 2016, a new global market-based measure to control carbon dioxide emissions from international aviation was agreed by government, industry, and civil society representatives. Continue Reading »

Marine »

Hong Kong, Russia DTA Enters Into Force

The comprehensive double taxation agreement between Hong Kong and Russia, which was signed in January this year, entered into force on July 29, 2016, and will be in effect in Hong Kong for any year of assessment beginning on or after April 1, 2017. Continue Reading »

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