martes, 20 de enero de 2015

Dbriefs Bytes - 2014 Review

Countdown of the top 10 international tax stories of 2014:



10: "Behavior influencing" taxes 0:27
• Korea: 10% tax on companies which fail to spend cash
• UK: diverted profits tax

9: OECD 02:21
• 2014 Model Treaty and Commentary
• Global Forum on Transparency and Exchange of Information
• Common Reporting Standard
• Plus BEPS!

8: India 04:04
• Year in two halves (pre and post-election)
• Committees, tax authorities, legislation

7: China 07:52
• Outbound payments
• Tax audits
• BEPS
• SAT guidance
• Other developments

6: FATCA / CRS 11:59
• FATCA starts
• CRS is agreed

5: Treaties 13:29
• China / Germany
• China / Russia
• Korea / Hong Kong
• Entry into force
• China / Taiwan?

4: VAT 16:57
• OECD guidelines
• Inbound digital supplies
• Malaysia
• Japan

3: Cases 18:20
• Permanent establishment
• Treaties and hybrid entities
• Use of domestic law to prevent treaty shopping
• Other cases

2: Inversions 21:45
• Pre and post Notice 2014-52

1: BEPS 23:42
• 15 Actions: status at year-end
• Developing countries
• Unilateral actions
• EU
• BEPS movement, not BEPS project

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