Wed, 13 Jan 2021 00:00:00 GMT Jersey Launches Individual Tax Season
The Jersey Government has announced that islanders can now file their 2020 tax return and has issued advice to Prior Year Basis (PYB) taxpayers that have been moved to the Current Year Basis (CYB) for paying income tax.

Tue, 31 Dec 2019 00:00:00 GMT Netherlands Adds To Tax Blacklist
Barbados and Turkmenistan have been added to the Netherlands' list of low-tax jurisdictions for the purposes of enforcing certain anti-tax avoidance rules, the Dutch Ministry of Finance announced on December 30, 2019.

Mon, 2 Dec 2019 00:00:00 GMT Jersey Reassures Taxpayers Over Return Delays
Revenue Jersey has sought to reassure taxpayers over fears that they will be charged the default effective rate of tax from next January.

Fri, 11 Oct 2019 00:00:00 GMT Netherlands Begins Consultation On Tax Blacklist
On October 7, 2019, the Dutch Government announced the launch of a consultation on the 2020 edition of the list of low-tax jurisdictions for the purposes of enforcing existing and forthcoming anti-avoidance legislation intended to tackle base erosion...

Fri, 5 Apr 2019 00:00:00 GMT Singaporean BEPS Treaty Amendments Become Effective
The Inland Revenue Authority of Singapore has announced that the BEPS multilateral instrument entered into force for several of its double tax treaties on April 1, 2019.

Mon, 7 Jan 2019 00:00:00 GMT Netherlands Announces Tax 'Blacklist'
On December 28, 2018, the Dutch Government published in the Official Gazette a list of 21 low-tax jurisdictions. Companies doing business in these territories will face new anti-avoidance measures, intended to tackle tax base erosion and profit shift...

Fri, 28 Dec 2018 00:00:00 GMT UK Crown Dependencies Introducing Economic Substance Rules
Each of the Crown Dependencies – Jersey, Guernsey, and the Isle of Man – have tabled legislation that will introduce new substance requirements for tax-resident firms engaged in certain industries from January 1, 2019.

Fri, 12 Oct 2018 00:00:00 GMT Switzerland Begins Sharing Tax Data Internationally
Switzerland has made its first exchanges under the new international automatic exchange of information framework, the Common Reporting Standard.

Fri, 28 Sep 2018 00:00:00 GMT Netherlands Begins International Tax System Review
The Dutch Government has launched a consultation exercise on plans to review the country's tax treaty policy and to draw up a list of low-tax jurisdictions for the purposes of enforcing incoming controlled foreign company rules.

Thu, 3 May 2018 00:00:00 GMT Malta Ratifies BEPS Convention
Malta has become the latest country to ratify the OECD's multilateral convention to counter base erosion and profit shifting.

Fri, 23 Mar 2018 00:00:00 GMT BEPS Multilateral Instrument To Enter Into Force
The OECD has announced that its multilateral convention to implement tax treaty-related measures to counter base erosion and profit shifting will enter into force on July 1, 2018.

Thu, 25 Jan 2018 00:00:00 GMT Six More States Sign The BEPS Multilateral Instrument
A further six countries have signed the BEPS multilateral instrument, enabling them to swiftly amend their double tax treaties to incorporate the recommendations put forward by the OECD as part of its base erosion and profit shifting Action Plan.

Tue, 26 Dec 2017 00:00:00 GMT Jersey Ratifies BEPS Multilateral Instrument
Jersey has become one of only three jurisdictions to ratify the BEPS multilateral instrument to revise tax treaties to counter base erosion and profit shifting.

Mon, 4 Dec 2017 00:00:00 GMT South Africa, Belgium, Jersey Extend CbC Reporting Deadlines
South Africa, Jersey, and Belgium are among a handful of territories that have recently announced an extension to the due date for country-by-country reports under the new frameworks being introduced under Action 13 of the OECD's base erosion and pro...

Fri, 17 Nov 2017 00:00:00 GMT OECD Global Forum Discusses Tax Transparency Progress
200 delegates from more than 90 delegations met in Yaoundé, Cameroon, on November 15-17, 2017, for the 10th meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes which now includes 147 countries and jurisdictions.

Wed, 8 Nov 2017 00:00:00 GMT Apple Fires Back At Tax Avoidance Accusations
Apple, the world's largest taxpayer, has released a statement seeking to debunk claims in media about its tax payments around the world, following coverage in recent days about it seeking tax mitigation arrangements in Jersey due to international tax...

Mon, 23 Oct 2017 00:00:00 GMT HMRC Shuts Down 'Liberty' Tax Avoidance Scheme
HM Revenue and Customs, the UK tax authority, has welcomed a ruling in its favor against a contrived tax avoidance scheme involving an entity in Jersey and the Cayman Islands.

Thu, 27 Jul 2017 00:00:00 GMT Turkey Tops New Tax Complexity Index
Turkey is the jurisdiction with the world's most complex tax and accounting requirements, according to a new report by TMF Group.

Wed, 26 Jul 2017 00:00:00 GMT UK, Netherlands Biggest 'Conduits' For Offshore Investment
Researchers at the University of Amsterdam have looked at how corporations make use of particular countries and jurisdictions to minimize their tax liabilities.

Fri, 23 Jun 2017 00:00:00 GMT Jersey Proposes Infrastructure Levy
Jersey is consulting on the introduction of a land development charge, to be called the Jersey Infrastructure Levy.