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Garrigues | Chile, Spain, USA | 3 Jul 2023
El Senado estadounidense aprueba el Convenio para evitar la Doble Tributación entre Chile y Estados Unidos
Las disposiciones del CDTI se aplicarán una vez que ambos países se notifiquen mutuamente, por los canales diplomáticos pertinentes, haber cumplido…
Walder Wyss Ltd | Switzerland | 23 Jun 2023
Federal Council opens consultation on taxation of home offices abroad
Following a supplementary agreement to the double taxation agreement, the Federal Council submitted a revision of national tax law for consultation at its meeting on 9 June 2023. The agreement will be definitively signed on 30 June 2023 and will secure tax revenues in Switzerland.
Cordato Partners | Australia | 5 Jun 2023
The floodgates are opening in NSW to remove purchaser duty and surcharge land tax for foreign nationals from more international tax treaty nations
The State of New South Wales (Revenue NSW) announced on 29 May 2023 the removal of surcharges on purchaser duty and surcharge land tax for foreign…
McDermott Will & Emery | USA | 12 May 2023
Buehler Doesn’t Get a Day Off from Double Taxation
The California Office of Tax Appeals (OTA) recently held that a California resident’s income tax paid to Massachusetts from the sale of his…
Lexology | Australia, Ireland, OECD, etc. | 11 Apr 2023
Navigating the minefield of tax disputes: key trends and developments
A look into the latest trends in tax disputes, including changes to dispute resolution systems, the rise of alternative dispute resolution and key court rulings from around the world.
Cordato Partners | Australia, Finland, Germany, etc. | 3 Apr 2023
Are the floodgates about to open to remove tax surcharges on real estate purchases and ownership by foreign nationals?
The State of New South Wales (NSW) has announced the removal of tax surcharges on the purchase and ownership of real estate for foreign nationals…
CMS Legal | Croatia, USA | 15 Dec 2022
U.S. and Croatia sign Double Tax Treaty
The United States of America and Croatia signed a long-awaited Convention to avoid double taxation (the “Treaty”). The Treaty covers profit and…
SyCip Salazar Hernandez & Gatmaitan | Philippines | 14 Oct 2022
MAP guidelines for double taxation disputes
🕑 6 minutesThe Philippines is currently a party to 43 double taxation agreements (DTAs), all of which contain a mutual agreement procedure (MAP) provision. The Department of Finance recently issued Revenue Regulations (RR) No. 10-2022, which prescribe the guidelines for filing a MAP request for assistance in resolving DTA disputes. The issuance of RR No. 10-2022 is a step forward in ensuring......
ENSafrica | Burkina Faso, Cameroon, Democratic Republic of Congo, etc. | 9 Oct 2022
Africa Business in Brief | Issue 469 | 09 OCT 2022
The East African Community (EAC) is setting up a Diaspora Desk that will focus on facilitating East Africans living in the diaspora to invest and…
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......
