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SyCip Salazar Hernandez & Gatmaitan | Philippines | 26 Aug 2022

BIR issues regulation on spontaneous exchange of taxpayer-specific rulings

The Bureau of Internal Revenue consistently develops its exchange of information (EOI) programme and has, in the past decade, circulated administrative issuances to facilitate EOI. The latest of these issuances prescribed the guidelines and procedures for the spontaneous exchange of taxpayer-specific rulings pursuant to double taxation agreements and recently took effect. It may be used to......
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Loyens & Loeff | Netherlands | 13 Jul 2022

Aanpassing voorkoming dubbele belasting voor in Nederland woonachtige bestuurders

In een Besluit van 8 juli 2022 trekt de staatssecretaris van Financiën de goedkeuring voor de toepassing van de vrijstellingsmethode voor bestuurders-…
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Loyens & Loeff | Netherlands | 13 Jul 2022

Changes in avoidance double taxation for Dutch resident board members

In a Decree of 8 July 2022 the State Secretary of Finance withdraws the approval for the application of the exemption method for board member and…
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Han Kun Law Offices | China | 17 May 2022

离岸基金上岸 — 香港LPF考虑一下?

近日,部分开曼注册的私募基金管理人(登记人士)收到开曼金融管理局("CIMA")通知,被要求配合CIMA开展合规检查,…
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Loyens & Loeff | Belgium | 15 May 2022

The annual tax on foreign UCIs: end of the judicial saga?

Recently, the Belgian Supreme Court issued several judgements regarding the compatibility of the annual tax on Undertakings for Collective Investment…
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ALC Advogados | Angola, China | 5 Apr 2022

Angola-China: Double Taxation Treaty

On 16 March 2022, the Letter of Ratification no. 1/22 was published, concerning the Double Taxation Treaty between the Republic of Angola and the…
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Bryan Cave Leighton Paisner LLP | Germany | 22 Mar 2022

German federal ministry of finance requires disclosure in cases of licensing of IP registered in Germany

The question of whether the licensing of intellectual property registered in Germany is sufficient to trigger limited tax liability in Germany has…
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BLawyers Vietnam | Vietnam | 9 Mar 2022

Principles of applying Double Taxation Agreements in Vietnam

Double tax avoidance is a significant matter in cross-border transactions. Therefore, to ensure the interests of the relevant parties, Vietnam has…
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BLawyers Vietnam | Vietnam | 9 Mar 2022

Các nguyên tắc áp dụng Hiệp định tránh đánh thuế hai lần tại Việt Nam

Trong các giao dịch xuyên biên giới, việc tránh đánh thuế hai lần là rất quan trọng. Do đó, để có thể đảm bảo được quyền lợi cho các đối tượng có…
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ENSafrica | OECD, Rwanda | 8 Mar 2022

Rwanda ratifies its DTT with China, creating fail-safe tax structuring opportunities for EPC companies

On 4 March 2022, Rwanda gazetted presidential order nº 006/01 of 24/02/2022, ratifying the double tax treaty between the Republic of Rwanda and…
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