In this week's column we'll be moving away from VAT, and turning our focus towards other tax happenings in the world, including the big news that the Netherlands has decided to cancel its planned corporate tax cut... Continue Reading »
Digital and Indirect Taxes Dominate The Airwaves...
It's rare in this column that we cover similar ground two weeks in a row, but VAT seems to be uppermost in the tax policy toolkits of a number of governments still... Continue Reading »
As Ireland has now brought into force its much anticipated reduction to the standard VAT rate, indirect taxes seem like a good place to focus our attention this week... Continue Reading »
Having directed our attention to both corporate and indirect tax matters in recent weeks, in this column, we will be looking mainly at tax measures affecting workers and of course, their employers... Continue Reading »
Corporate Tax Moves Continue Apace
Well, we've been all over the place tax-wise in recent weeks, looking among other things, at COVID-related measures, and indirect tax pushes by national governments... Continue Reading »
In last week's column, we looked at recent VAT and indirect tax changes made by governments around the world, sometimes in response to the COVID-19 crisis, but often just in the normal run of tax administration... Continue Reading »
Over the past few weeks, our focus has mainly been on direct taxes: collecting them, maximizing them, and preventing the avoidance of them... Continue Reading »
Last week we focused on BEPS, and the various ways in which governments and multilateral bodies are seeking to prevent base erosion and profit shifting, and to hang onto revenue in these straitened economic times... Continue Reading »
Anti-Avoidance Measures Are Unavoidable...
Last week we looked primarily at BEPS-related measures, and this past week has also been a BEPS-heavy one, as the machinery of tax administration creaks back into gear... Continue Reading »
BEPS And Digital Taxes Grab The Spotlight...
Well, this week's column is certainly not short of tax developments, starting with the news that Apple and the Irish Government have been successful in overturning a European Commission decision... Continue Reading »
by Jason Gorringe, Lowtax.net, London
16 September, 2020
The Isle of Man has launched a consultation on legislative changes to ensure the territory remains fully compliant with international standards on recording details of the beneficial owners of legal entities.
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by Mike Godfrey, Lowtax.net, Washington
31 August, 2020
The Bermuda Monetary Authority has recently released a discussion paper on its plans to broaden its mandate by developing a conduct of business regime for the financial services sectors it regulates.
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by Mike Godfrey, Lowtax.net, Washington
21 August, 2020
The British Virgin Islands Financial Services Commission has announced that it will launch its new FinTech Regulatory "Sandbox" on August 31.
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by Jason Gorringe, Lowtax.net, London
21 August, 2020
Bermuda's financial services regulator, the Bermuda Monetary Authority, has set out plans to change its enforcement processes.
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by Mike Godfrey, Lowtax.net, Washington
18 August, 2020
The Government of the Cayman Islands has ruled out the introduction of direct taxes or new indirect taxes in response to the COVID-19 pandemic.
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by Ulrika Lomas, Lowtax.net, Brussels
24 July, 2020
p>The European Commission has announced plans for a new Directive on Administrative Cooperation, on the exchange of information on online platforms' sales, and a new Communication on Tax Good Governance.
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by Mary Swire, Lowtax.net, Hong Kong
24 July, 2020
Hong Kong's Inland Revenue Department has updated its guidance on Advance Pricing Agreements to reflect tax legislative changes in recent years and the territory's response to the OECD's base erosion and profit shifting Action Plan.
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by Jason Gorringe, Lowtax.net, London
10 July, 2020
The Bermuda Monetary Authority has released a new consultation on the proposed Digital Asset Business Accounts Rules 2020.
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by Jason Gorringe, Lowtax.net, London
10 July, 2020
Revenue Jersey has released guidance for taxpayers filing online for the first time, ahead of the July 31, 2020, filing deadline.
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by Lorys Charalambous, Lowtax.net, Cyprus
19 June, 2020
The European Commission has approved under the Temporary State Aid Framework a Cypriot aid scheme allowing for the deferral of VAT payments by companies affected by the coronavirus pandemic.
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