December 23, 2020
U.S. International Tax This Week for December 23
Ernst & Young's U.S. International Tax This Week newsletter for the week ending December 23 is now available. Prepared by Ernst & Young's International Tax Services group, this weekly update summarizes important news, cases, and other developments in international taxation.
Tax in a Time of Global Disruption (January 12)
Latin America ‘nearshoring’ webcast series: Mexico session (January 13)
— Dec 22: Nigerian Government inaugurates task force on business permit and expatriate quota violations (Tax Alert 2020-2922)
Canada & Latin America
— Dec 22: Argentina imposes one-time extraordinary emergency contribution on individual's personal assets (Tax Alert 2020-2919)
— Dec 22: Czech Tax Authority issues guidance on selected DAC6 questions (Tax Alert 2020-2921)
— Dec 21: European Commission adopts new regulation regarding stricter Authorized Economic Operator compliance record criterion (Tax Alert 2020-2910)
— Dec 21: Italian Tax Authorities issue draft guidelines on Digital Services Tax for public consultation (Tax Alert 2020-2909)
— Dec 18: French Parliament approves Finance Bill for 2021 (Tax Alert 2020-2904)
— Dec 18: French Administrative Supreme Court expands its definition of a dependent agent constitutive of a permanent establishment (Tax Alert 2020-2905)
— Dec 18: OECD releases fourth peer review report on BEPS Action 5 on the Exchange of Information of Tax Rulings (Tax Alert 2020-2906)
— Dec 18: French Tax Authorities publish specifications for reporting of cross-border arrangements under DAC6 and MDR (Tax Alert 2020-2903)
— Dec 18: OECD's FTA hosts virtual meeting of tax administration leaders (Tax Alert 2020-2902)
Internal Revenue Bulletin
Ernst & Young Client Portal, the leading source for news, analysis, and reference materials for corporate tax professionals, has a variety of content of interest to international tax practitioners, including:
— International Tax Online Reference Service. Key information about, and important tax developments from, 56 foreign jurisdictions, including information on tax rates, interest rates and penalties, withholding, and filing dates.
— EY/Passport. EY/Passport is your guide to planning ventures in the global economy, offering a wealth of tax and business knowledge on more than 150 countries.
Because the matters covered herein are complicated, U.S. International Tax This Week should not be regarded as offering a complete explanation and should not be used for making decisions. Any decision concerning matters covered herein should be reviewed with a qualified tax advisor.