On 6 November, Poland’s President signed a law implementing a new cooperative compliance program in Poland for large corporate taxpayers (also referred to as horizontal…
Posts published in “FP News”
The 19th Session of the United Nations Committee of Experts on International Cooperation in Tax Matters was held October 15-18 in Geneva. This session, like…
The OECD on November 15 published more than 300 comment letters that respond to its request for feedback on the Secretariat’s proposal for a “unified approach” to…
China’s State Taxation Administration on 14 October published “Administrative Measures for Non-resident Taxpayers Claiming Tax Treaty Benefits” [Announcement (2019) No. 35]. Announcement (2019) No. 35…
The OECD today requested input from taxpayers to assist in an assessment of the timeliness and efficiency of the cross-border tax dispute resolution process in…
On October 29, the Colombian government published Decree 1973, providing detailed rules on the attribution of income to a permanent establishment or branch of a…
A few days before closing the public consultation on the OECD Secretariat’s pillar 1 unified approach, the OECD released a second public consultation document, this…
By: Mukesh Butani | Published: November 18, 2019 4:34:32 AM While the trade policy mandarins of the GoI will look for solutions, the message is clear—time is up…
The ability of some countries to unilaterally change, or “override,” their tax treaties through domestic legislation has frequently been identified as a serious threat to…
The decisions of recent Australian case law relating to the general anti-avoidance regime was cause for concern among the Australian tax community, as the Assistant…