Author: Cajetan Fiedler

French Decree on TPD Requirements On 29 June, the French government promulgated a decree, decree nr. 2018-554, that clarifies the{...}

Amendment to the Singapore-Latvia Tax Convention On 3 August, the Internal Revenue Authority of Singapore (“IRAS”) published information on the{...}

New Nigerian TP Regulations On 19 March 2018, Nigeria’s Federal Income Revenue Service (“FIRS”) published new ‘Income Tax (Transfer Pricing){...}

Hong Kong TP Legislation On 4 July 2018, the Inland Revenue (Amendment) (No. 6) Bill 2017 passed the legislative process{...}

Public Comments on Future Revisions of the OECD Guidelines On 28 June 2018, the OECD published two reports containing the{...}

New Tax Convention between Singapore and Kenya On 12 June 2018, Singapore and Kenya signed a comprehensive tax convention for{...}

New Zealand BEPS Legislation In the New Zealand Parliament, the legislative process of the draft taxation bill on “Neutralising Base{...}

New Tanzanian Transfer Pricing Regulations On 27 April 2018, the Tanzanian government published new transfer pricing regulations.  These regulation regulations{...}

Australia: Recently, the Australian Tax Office (“ATO”) published draft requirements for the Australian Local File for 2018. These introduce new{...}

TJN Report on CbCR On 24 April 2018, the Tax Justice Network published a report by Markus Meinzer and Christoph{...}