Global Anti-Base Erosion Rules
01/11/2022
The Pillar Two Model Rules (also referred to as the “Global Anti-Base Erosion Model Rules” or “GloBE Rules”), released on 20 December 2021, are part of the Two-Pillar Solution to
One may find here carefully selected news around taxes, banking and corporate finance, compliance and various legal matters of all the jurisdictions we cover in our daily work.
The Pillar Two Model Rules (also referred to as the “Global Anti-Base Erosion Model Rules” or “GloBE Rules”), released on 20 December 2021, are part of the Two-Pillar Solution to
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
Experts speaking at the UN’s Economic and Social Council’s annual Special Meeting on International Cooperation in Tax Matters concluded that the international community must do more to tackle tax base
On April 1, 2021, the Inland Revenue Authority of Singapore issued a summary of an advance ruling concerning franchise income earned by a Singaporean company from licensing intellectual property rights.
(Reuters) – New York’s financial regulator on Wednesday proposed new licensing rules that would make it easier for companies to engage in cryptocurrency business in the state. The New York
Malta has published The Value Added Tax Act (Amendment of Sixth Schedule) (Amendment No. 2) Regulations, 2020, which makes changes to the thresholds for VAT registration as a small undertaking.
In an October 15, 2020, statement, the Swiss Government announced it will not pay interest on federal taxes paid early. The statement said: “The Federal Department of Finance (FDF) has
On August 26, 2020, the Swiss Federal Council ratified a new double taxation agreement (DTA) with Bahrain and a Protocol to revise its DTA with Kuwait. The Federal Council said
The Swiss Federal Council has launched a consultation on amendments to the VAT law, with a focus on the tax treatment of mail order businesses and the administrative burden on
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