The Council today reached an agreement (general approach) on safer and faster procedures to obtain double taxation relief, which will help boost cross-border investment and help fight tax abuse. The
Weeks after rejecting an IMF call to implement a personal income tax on its citizens, The Bahamas has announced plans for the introduction of a corporate top-up income tax. Speaking
On 11 July 2023, 138 members of the OECD/G20 Inclusive Framework on BEPS agreed an Outcome Statement recognising the significant progress made and allowing countries and jurisdictions to move forward
The Court of Justice of the European Union (‘CJEU’) recently addressed a case on the concept of fixed establishment for VAT purposes (Cabot Plastics Belgium, Case C-232/22). Suitable structure in
Facts at a glance OECD plans for a global minimum tax backed by 130 countries, representing 90 % of global GDP 15% rule must not introduced by any country but
The EFTA Surveillance Authority (ESA) has closed its investigations into the tax ruling practices of Iceland, Liechtenstein, and Norway, without finding any evidence of state aid infringements. ESA said that
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