Slovenia–MNE Tax

Africa

OECD releases third batch of transfer pricing country profiles for 28 jurisdictions: OECD→

February 28, 2022

Americas

Has the Indian tax administration removed the sheen from the ‘most favoured nation’ clause in its tax treaties?

February 22, 2022

Priyanshi Chokshi, Raghav Bajaj, and Vinita Krishnan, Khaitan & Co., analyze the ramifications of the Indian Central Board of Direct Taxes’ clarification of the applicability of the “most favoured nation” (MFN) clauses in Indian tax treaties through its February 3 circular.

Asia-Pacific

Australia plans to add 10 new tax treaties in next two years

September 17, 2021

Australia plans to expand its existing network of 45 bilateral tax treaties by entering into 10 new and updated tax treaties by 2023, according to a September 15 announcement from . . .

Estonia

Greece, Hungary, Iceland fall short of tax dispute resolution goals, OECD review finds

May 26, 2021

Iceland has no bilateral advance pricing agreement (APA) program in place, and Greece, Hungary, and the Slovak Republic are failing to timely resolve mutual agreement procedure (MAP) cases, according . . .

Asia-Pacific

Indian court rules most favored nation clause triggered in tax treaty with Netherlands

May 11, 2021

Ritu Shaktawat and Rahul Jain, Khaitan & Co., discuss the High Court of Delhi’s April 22 ruling in a landmark judgment concerning the interpretation of the India-Netherlands tax treaty’s most favored nation clause . . .

Americas

Report estimates effective tax rates on investment in the EU member states, North Macedonia, Turkey, UK, Norway, Switzerland, Canada, Japan, and US: EU Commission→

February 19, 2021

Africa

OECD publishes details on 40 countries’ uptake of transfer pricing rules for hard-to-value intangibles

December 16, 2020

The OECD today published 40 responses to a questionnaire that asked officials whether their country has adopted transfer pricing rules for . . .

Americas

OECD publishes report on tax policy reforms enacted both before and after COVID-19 in 37 OECD member countries plus Argentina, China, Indonesia, South Africa: OECD→

September 4, 2020

Asia-Pacific

Georgia publishes amended text of tax treaties with Iceland, Ireland, Finland, Luxembourg, Slovenia

August 10, 2020

Gela Barshovi a tax adviser and managing partner of TPsolution, Tbilisi, discusses the Republic of Georgia’s July 23 publication of the synthesized text of tax treaties with five countries, as amended by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting . . .

Austria

Germany, France, Italy, seven others, supporting plan for EU tax on stock trades of a minimum of .2% of transaction value: Patricia Kowsmann / Wall Street Journal→

December 11, 2019

Belgium

Latest EU effort to make country-by-country reporting public fails

December 3, 2019

Davide Anghileri of the University of Lausanne, Switzerland discusses a recent EU Council vote on a proposal to make public country-by-country reports on large multinationals . . .

Asia-Pacific

BEPS multilateral tax treaty to enter into force for Ukraine

August 8, 2019

Ukraine today deposited with the OECD legal documents ratifying . . .

Asia-Pacific

Multilateral tax treaty enters into force in Singapore affecting 14 bilateral treaties

April 1, 2019

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered . . .

Africa

US negotiating exchange of country-by-country tax reports with 20 more nations

August 30, 2017

The US IRS is negotiating with 20 countries to annually exchange country-by-country reporting data on large multinational firms . . .

Asia-Pacific

OECD asks for taxpayer feedback on cross-border tax dispute resolution procedures in Estonia, Greece, Hungary, Iceland, Romania, Slovak Republic, Slovenia and Turkey

March 12, 2018

The OECD today asked taxpayers to provide feedback on their experiences with cross-border tax dispute resolution procedures in the following countries: Estonia, Greece, Hungary, Iceland, Romania, Slovak Republic, Slovenia . . .

Americas

New OECD project aims to encourage proper use of tax treaty principal purpose test, official says

June 10, 2018

The OECD is working on a project designed to encourage tax administrations to act reasonably when interpreting and applying the principal purpose test, an official said at the 2018 OECD International Tax Conference, held . . .

Americas

Country-by-country reporting exchange agreement between US and Slovenia available

June 15, 2018

The US IRS today made available on its website a country-by-country reporting exchange . . .

Asia-Pacific

Singapore describes how the MLI affects 14 of its bilateral tax treaties

April 5, 2019

The Inland Revenue Authority of Singapore (IRAs) has provided information about how . . .

Asia-Pacific

Japan, Slovenia sign treaty to reduce tax on cross-border income

September 30, 2016

Japan and Slovenia today signed their first tax treaty, Japan’s Ministry of Finance has . . .

Asia-Pacific

India and Slovenia sign protocol to tax treaty

May 19, 2016

India and Slovenia have signed a protocol to their tax treaty, agreeing to expand the scope of information exchange between tax authorities. . .

Europe

BEPS multilateral instrument to enter into force July 1, OECD says

March 22, 2018

The OECD announced today the entry into force of the BEPS multilateral instrument — a multilateral tax treaty used by countries to swiftly add provisions to their existing bilateral tax treaties that were agreed to . . .

Asia-Pacific

Taiwan offers VAT refund to some foreign enterprises without fixed place of business

March 14, 2017

Taiwan’s taxation office announced Monday that foreign enterprises and other entities from specified countries that have no fixed place of business in Taiwan but engage in. . .

EU countries seek September compromise on financial transaction tax

June 20, 2016

Ten EU countries remain committed to a financial transaction tax, agreeing to a compromise plan offered by Austria and setting September as the final date to iron out differences, reported Austrian Minister of Finance. . . .

Australia

Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024

Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024

David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023

Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023

Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

May 19 – 20	Tax Council Policy Institute Conference	Washington, D.C.
May 19 – 20	IFA Second European Region Conference	Milan, Italy
May 24	IFA Webinar Series Pillar Two: An Update	Virtual Event
Sept. 4 – 8	IFA Congress	Berlin

Slovenia

OECD releases third batch of transfer pricing country profiles for 28 jurisdictions: OECD→

Has the Indian tax administration removed the sheen from the ‘most favoured nation’ clause in its tax treaties?

Australia plans to add 10 new tax treaties in next two years

Greece, Hungary, Iceland fall short of tax dispute resolution goals, OECD review finds

Indian court rules most favored nation clause triggered in tax treaty with Netherlands

Report estimates effective tax rates on investment in the EU member states, North Macedonia, Turkey, UK, Norway, Switzerland, Canada, Japan, and US: EU Commission→

OECD publishes details on 40 countries’ uptake of transfer pricing rules for hard-to-value intangibles

OECD publishes report on tax policy reforms enacted both before and after COVID-19 in 37 OECD member countries plus Argentina, China, Indonesia, South Africa: OECD→

Georgia publishes amended text of tax treaties with Iceland, Ireland, Finland, Luxembourg, Slovenia

Germany, France, Italy, seven others, supporting plan for EU tax on stock trades of a minimum of .2% of transaction value: Patricia Kowsmann / Wall Street Journal→

Latest EU effort to make country-by-country reporting public fails

BEPS multilateral tax treaty to enter into force for Ukraine

Multilateral tax treaty enters into force in Singapore affecting 14 bilateral treaties

US negotiating exchange of country-by-country tax reports with 20 more nations

OECD asks for taxpayer feedback on cross-border tax dispute resolution procedures in Estonia, Greece, Hungary, Iceland, Romania, Slovak Republic, Slovenia and Turkey

New OECD project aims to encourage proper use of tax treaty principal purpose test, official says

Country-by-country reporting exchange agreement between US and Slovenia available

Singapore describes how the MLI affects 14 of its bilateral tax treaties

Japan, Slovenia sign treaty to reduce tax on cross-border income

India and Slovenia sign protocol to tax treaty

BEPS multilateral instrument to enter into force July 1, OECD says

Taiwan offers VAT refund to some foreign enterprises without fixed place of business

EU countries seek September compromise on financial transaction tax

31 nations sign agreement on exchange of country-by-country transfer pricing reports

Momentum builds for new EU tax on internet company revenue

Required 9 EU States to sign up for financial transaction tax, Austria’s Schelling says: Michael Shields / Reuters→

Japan negotiating tax treaty with Slovenia