<   February 2016 Issue 41
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31 Countries Have Now Signed A Multilateral Competent Authority Agreement (MCAA) Enabling The Automatic Exchange Of Country-By-Country Reports (CbC reports) And Addressing BEPS Action 13.
 
31 countries have now signed a MCAA enabling the automatic exchange of CbC reports from each reporting entity between the competent authorities.
 
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India Signs Two Bilateral APA’s With The UK For Management Charges And Brand Royalty
 
Marking a significant development in the Advance Pricing Agreement (APA) space, India recently signed its first two bilateral APAs with the U.K.
 
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Korea Tax Law Changes For 2016
 
The Korean National Assembly has approved amendments to tax laws for 2016 which include some changes to the proposals announced in August 2015.
 
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Cyprus: Proposed Tax Legislative Changes
 
Intellectual Property (IP) Box alignment with the OECD’s BEPS Action 5 conclusions announced, with maximum transitional arrangements
 
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China And Zimbabwe Signed A Double Taxation Treaty (DTT)
 
On December 1, 2015, China signed a DTT with Zimbabwe, bringing the number of DTTs signed by China to 104. The DTT will enter into force upon completion of the ratification
 
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Double Tax Treaty Between Cyprus And Switzerland Effective January 1, 2016
 
The first Cyprus-Switzerland double tax treaty (DTT), signed in 2014, entered into force in October 2015 with its provisions taking effect as from January 1, 2016.
 
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Hong Kong: Tax Information Exchange Agreements With Four Nordic Jurisdictions Entered Into Force
 
The tax information exchange agreements (TIEAs) signed with four Nordic jurisdictions (i.e. Denmark, the Faroes, Iceland, and Norway)
 
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Intuit Research Team

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