TaxReformLaw.com
content top

More Countries Joining the Transparency Trend

On October 29, more than 50 countries signed on to implement OECD standard for automatic exchange of information starting in 2017 or 2018.  The Secretary-General of the OECD, Angel Gurria, announced at the end of the Global Forum on Transparency and Exchange of Information for Tax Purposes that of the 123 Global Forum members, close to 90 agreed to implement the international...

New Inversion Notices Forthcoming

Our prior post on Notice 2014-52, Treasury’s crackdown on corporate inversions, outlined potential tools Treasury would consider using to counteract the attractiveness of inverting.  The Treasury Office of International Tax Council announced that at least one additional notice will likely be released prior to the issuance of the regulations, although the timing of the release is...

Switzerland Moving Towards International Standards

Switzerland recently announced intentions for draft legislation to provide authority for amending existing double taxation avoidance agreements that would bring them in line with the OECD’s standard for exchange of information provisions.  The proposal would authorize the use of a unilateral extension to execute the amendments.  The amendments would apply the OECD standard to any...

Page 1 of 11