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IRS publish final regulations on confidential Country-by-Country Reporting
On June 30 2016, the Internal Revenue Service published a document containing final regulations that require annual country-by-country ...
ECOFIN agrees EU-wide rules in Anti-Tax Avoidance Directive
Political agreement on the Anti-Tax Avoidance Directive (ATAD) was reached by the EU Member States in the Council of the EU, meeting ...
OECD Council approves incorporation of BEPS amendments into the Transfer Pricing Guidelines
On 23 May 2016, the OECD Council approved the amendments to the Transfer Pricing Guidelines as set out in the 2015 BEPS Report on Actions ...
OECD releases standardised electronic format for the exchange of BEPS Country-by-Country Reports
In a continued effort to boost transparency in international tax matters, the OECD has released its standardised electronic format for the ...
OECD releases discussion draft on the multilateral instrument to implement the tax-treaty related BEPS measures
The OECD has published a request for input related to the development of a multilateral instrument to implement the tax-treaty related BEPS ...
How should the Country-by-Country Reporting rules be applied to investment funds?
On June 29 2016 OECD released the report “Guidance on the Implementation of Country-by-Country Reporting: BEPS ACTION 13”. The report inter ...
Introduction of OECD and EU Country-by-Country-reporting creates confusion
Following the publication of the final reports of the BEPS project in October 2015 OECD member countries around the globe are working on ...
Revised national budget 2016 - Corporate taxation, VAT and personal taxation
The proposal for the revised national budget for 2016 was presented on 11 May. The article provides an overview of the key proposals within ...
Rules on accelerated depreciations of wind power plants: Adjusted date of implementation
In the revised national budget published today, the Government proposes changes in the adopted, not yet effective, rules on accelerated ...
The Norwegian tax system is changing as a result of BEPS
The Norwegian tax system is changing as a result of the OECD’s base erosion and profit shifting (BEPS) initiative and the need to adapt the ...
New rules and rates for 2016 - Corporate taxation, VAT and personal taxation
When entering a new year, there are always numerous changes in the tax and VAT legislation. Below, you will find an overview of the ...