Updated country-by-country (CbC) reporting guidance and new exchange relationships, with additions to the CbC reporting guidance (BEPS action 13) concerning: treatment of dividends; use of shortened amounts; number of employees to be reported in certain cases; and summary of interpretations for mergers, demergers and acquisitions (see https://bit.ly/2OkOltx). Details published of new CbC MCAA exchange relationships involving Bermuda, Curaçao, Hong Kong and Liechtenstein.
Israel and Lithuania ratify BEPS multilateral instrument (MLI) on tax treaties: both countries deposited their instruments of ratification for the MLI with the OECD on 11 September 2018. For these two countries, the convention will enter into force on 1 January 2019.
Saudi Arabia signs BEPS multilateral instrument on tax treaties, becoming the 84th country to sign the OECD’s ‘Multilateral convention to implement tax treaty related measures to prevent BEPS’.
Updated country-by-country (CbC) reporting guidance and new exchange relationships, with additions to the CbC reporting guidance (BEPS action 13) concerning: treatment of dividends; use of shortened amounts; number of employees to be reported in certain cases; and summary of interpretations for mergers, demergers and acquisitions (see https://bit.ly/2OkOltx). Details published of new CbC MCAA exchange relationships involving Bermuda, Curaçao, Hong Kong and Liechtenstein.
Israel and Lithuania ratify BEPS multilateral instrument (MLI) on tax treaties: both countries deposited their instruments of ratification for the MLI with the OECD on 11 September 2018. For these two countries, the convention will enter into force on 1 January 2019.
Saudi Arabia signs BEPS multilateral instrument on tax treaties, becoming the 84th country to sign the OECD’s ‘Multilateral convention to implement tax treaty related measures to prevent BEPS’.
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