BVI, Seychelles To Automatically Exchange CbC Reports

Ulrika Lomas, Tax-News.com, Brussels // 13 September, 2019

The OECD has revealed that the British Virgin Islands and Seychelles have newly signed up to its Multilateral Competent Authorities Agreement (MCAA) on country-by-country reporting.
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Swiss CbC Reporting Regime Wins OECD Approval

Ulrika Lomas, Tax-News.com, Brussels // 13 September, 2019

Switzerland's country-by-country reporting regime meets international standards and the country effectively exchanges the reports it receives with other countries, an OECD peer review has concluded.
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Ireland Issues E-Brief On Mergers And Divisions

Jason Gorringe, Tax-News.com, London // 22 August, 2019

The Irish Revenue has published guidance on the tax compliance obligations that arise from mergers and divisions.
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OECD's Digital Tax Work Has Broad Ramifications For Ireland

Jason Gorringe, Tax-News.com, London // 22 August, 2019

As a small open economy, Ireland may be affected significantly by the OECD's proposals to modify how taxing rights are allocated among countries, Irish business association Ibec has said.
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US Appeals Court Backs Amazon In Transfer Pricing Case

Mike Godfrey, Tax-News.com, Washington // 22 August, 2019

On August 16, 2019, the United States Court of Appeals for the Ninth Circuit issued a decision in favor of Amazon, in a case involving the regulatory definition of intangible assets and the method of their valuation in a cost-sharing arrangement.
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