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INTERNATIONAL TAXES


Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena, including: Groupe Steria; management fees under UK treaty and minimum alternative tax in India; country by country reporting in Australia; debt capitalisation changes in New Zealand; and measures to encourage multinationals to locate headquarters in Thailand.
 

Commission president Jean Claude Juncker told MEPs last week at a joint meeting of the committees for tax rulings and for economic and monetary affairs that the current system of corporate tax rules is ‘unfit for purpose and unjust.

A new OECD report highlights the benefits of greater co-operation between government financial intelligence units and tax administrations in tackling financial crimes and ensuring tax compliance.

The US Internal Revenue Service is to extend the FATCA transitional rules for withholding on gross proceeds and foreign pass through payments, limited branch and limited FFI status, and registering sponsored entities.

The OECD will publish the final reports for its base erosion and profit shifting (BEPS) project on 5 October 2015, with entries for 13 final reports appearing in the OECD’s online library with that publication date. Summaries have been added for 11 of the reports (i.e.

The European Economic and Social Committee (EESC) is holding the last plenary session of its current five-year term in Brussels on 16–17 September, where it is expected to discuss proposals for a new European environmental tax, which would be based on taxing how much energy is consumed and CO2 em

The European Parliament’s Committee on Economic and Monetary Affairs (ECON) has published a draft report making recommendations to the Commission on ‘Bringing transparency, coordination and convergence to Corporate Tax policies in the Union’.

The UK government signed a new double taxation convention with Zambia on 4 February 2014. This treaty entered into force on 20 July 2015. See www.bit.ly/1iIzZTF.

The meeting of G20 finance ministers and central bank governors took place on 4–5 September 2015 in Ankara, Turkey.

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