On 8 November 2023 the Global Forum on Transparency and Exchange of Information for Tax Purposes published the second-round peer review report on Poland’s implementation of the standard on transparency and exchange of information (EOI). Poland’s implementation of the EOIR…
On 9 November 2023, the Commissioner for Tax and Customs (CfTC) of Malta launched the registration portal on the reporting obligations of Digital Platform Operators imposed by DAC7 (Council Directive (EU) 2021/514). A Platform Operator must register with the Competent…
On 6 November 2023, the Singaporean Official Gazette issued Order No. S 714 confirming the effective dates for the Multilateral Competent Authority Agreement (MCAA) on the Exchange of Country-by-Country Reports (CbC) with specific jurisdictions. Accordingly, the agreement becomes effective with…
The Australian Taxation Office (ATO) has released updated guidelines that give foreign companies greater certainty about the compliance under the central management and control test. For better clarification to foreign companies regarding their residency position, the Practical Compliance Guideline PCG…
On 8 November 2023 the OECD’s Global Forum published the second-round peer review report on Latvia’s implementation of the standard on transparency and exchange of information (EOI). Latvia’s implementation of the EOIR standard was given an overall rating of “Largely…
On 6 November 2023, the Federal Tax Authority (FTA) of the United Arab Emirates (UAE) released the Corporate Tax Guide on Accounting Standards and Interaction with Corporate Tax – CTGACS1. This guide provides general guidance on the interaction of Accounting…
On 10 November 2023, the lower house of parliament (Bundestag) approved legislation to implement EU Council Directive 2022/2523, which aims to establish a global minimum tax rate and introduce other accompanying measures as outlined in resolution BT-Drs. 20/9190 (new). In…
On 8 November 2023 the OECD’s Global Forum published the second-round peer review report on Serbia’s implementation of the standard on transparency and exchange of information (EOI). The report assesses the legal and regulatory framework at 4 August 2023 and…
On 10 November 2023, Taiwan’s Ministry of Finance (MOF) issued a press release as a reminder to the taxpayers to submit master file and country-by-country (CbC) report. The profit-seeking enterprises that meet the conditions and use the calendar year as their fiscal…
On 14 November 2023 the OECD released the 2022 Mutual Agreement Procedures (MAP) Statistics, covering 133 jurisdictions worldwide. The release of these statistics each year is part of the actions to improve dispute prevention and resolution in line with the…