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Special Reviews

Latest Treaty Updates

Austria - Japan

Austria's Federal Council on April 5, 2018, approved the DTA with Japan.

India - Kazakhstan

A protocol updating the DTA between India and Kazakhstan entered into force on March 12, 2018, and was published in India's Official Gazette on April 12, 2018.

Finland - Portugal

Finland is proposing to terminate its existing DTA with Portugal at the start of 2019, should Portugal fail to ratify a replacement DTA negotiated between the two states.

Spain - Finland

The Spanish Senate on April 11, 2018, approved a DTA with Finland.

Czech Republic - Kosovo

The Czech Senate on April 4, 2018, approved a law to ratify the DTA being negotiated with Kosovo.

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Treaty Updates by Territory

Latest News

HMRC To Add To Arsenal Against Diverted Profits

HM Revenue and Customs has launched a consultation inviting input on proposals to tackle arrangements entered into by individuals, partnerships, or companies that aim to move UK profits outside the scope of UK taxation, typically through the use of offshore trusts and companies.
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IRS Explains How To Calculate Transition Tax Liability

The US Internal Revenue Service and the Department of the Treasury have released comprehensive guidance on how to calculate liability to the Transition Tax, provided for in Section 965 of the Tax Cuts and Jobs Act, and explained elections available to taxpayers.
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Australia Expands Multinational Anti-Avoidance Law

The Australian Government has introduced legislation to extend the reach of its Multinational Anti-Avoidance Law to cover a range of corporate structures.
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OECD Delivers Rules To Prevent Tax Transparency Standard Evasion


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Canada To Reform Taxation Of Passive Investments

Canada's 2018 Budget has provided the long-awaited details of the Government's proposal to limit the tax benefits that can be derived from the holding of passive investments in a private corporation.
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Australia's Board Of Taxation Considers Bare Trusts Tax Reform

Australia's Board of Taxation has published the results of its review into the taxation of bare trusts.
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Australia To Strengthen Multinational Anti-Avoidance Law

The Australian Government is to tighten its Multinational Anti-Avoidance Law to prevent the use of certain structures to circumvent the law's application.
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UK Tax Advisers Welcome Inheritance Tax Review

The Chartered Institute of Taxation has welcomed the announcement that the UK's Office of Tax Simplification is to undertake a review of inheritance tax.
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UK Launches Inheritance Tax Review

The UK's Office of Tax Simplification has been tasked with investigating options for reform of the UK's inheritance tax.
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HMRC Provides Trust Registration Update

The UK tax agency, HM Revenue and Customs, has told the Association of Tax Technicians that those not yet able to use its new Trust Registration Service will not yet be penalized, having offered extra time for affected persons to register.
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EU's Tax Info Exchange Rules In Force

EU tax authorities have gained the right to access data collected by other states under anti-money laundering legislation, following the entry into force of new rules on January 1.
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Australia Consults On Taxation Of Collective Investment Vehicles

The Australian Government is consulting on a proposed new tax framework for Corporate Collective Investment Vehicles.
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MEPs Approve PANA Committee Tax Recommendations

Members of the European Parliament have approved the recommendations made by the European Parliament's special committee on tax avoidance and evasion, calling for open registers of beneficial owners, effective protections for whistleblowers, and new rules for intermediaries.
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Luxembourg Announces Beneficial Ownership Register

The Government of Luxembourg staged a press conference on December 6 to announce the outline of proposals for registries on the beneficial owners of corporate entities and trusts.
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Dutch Government To Tighten Trust Office Rules

The Government of the Netherlands intends to strengthen the regulatory regime for Dutch trust offices as part of its ongoing efforts to reduce tax avoidance and fraud.
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