Search results for

Peter Green, head of the Forum on Tax Administration (FTA) Secretariat at the OECD shares his views with the Inland Revenue Authority of Singapore (IRAS) and International Tax Review on how technology is changing the status quo for many industries and tax administrations with the constant emergence of new technologies and rising taxpayer expectations.

Raoul Stocker Jonathan Belet On November 23 2016, the Federal Council adopted the Federal Act on the International Automatic Exchange of Country-by-Country Reports of Multinationals (the Act) that aims to implement the country-by-country reporting (CbCR) standard in Switzerland as recommended by the OECD as part of the BEPS project. The Council of States passed the Act on March 16 2017 and the National Council will discuss the draft legislation in June 2017. If the Parliament (i.e. the Council of States and the National Council) approve the proposal and a referendum is not held, the Act should enter into force at the end of 2017.

China's first ever tax case opens the way for an increasing body of court case guidance and makes court appeals of tax cases an increasingly relevant option for taxpayer disputes.

Proposed changes to the Income Tax Act (Canada) included in the 2017 Federal Budget expand the relevant factors to be used in determining when de facto control of a corporation exists.

The Council of the European Union has acted on BEPS Action 2 after adopting a directive to clamp down on the use of hybrid mismatch arrangements and halt corporate tax avoidance, but this could result in uncertainty for businesses.

Two important judgments on tax matters have been pronounced recently by the Supreme Court.

Taxperience has formally renamed itself Anderson Tax & Legal in the Netherlands.

Vistra has acquired the compliance division of Foster Raffan, a boutique accounting firm based in Sydney, Australia.

WTS ADEBIYI & Associates will merge with Andersen Global to create Adebiyi Tax & Legal on July 1 2017.

Giuilio Andreani has joined Dentons as a partner in the tax practice in Milan, Italy.