18 December 2022 U.S. International Tax This Week for December 16 Ernst & Young's U.S. International Tax This Week newsletter for the week ending December 16 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.
Who pays the tax: Carbon pricing by sector and country under alternative climate scenarios TTC/EY Business Tax Policy Barometer (November 2022) BEPS 2.0: New OECD releases and ongoing implementation activity (January 12) — Dec 15: United States and Croatia sign income tax treaty (Tax Alert 2022-1886) — Dec 14: FinCEN continues to extend certain signature authority reporting (FBAR, Form 114) (Tax Alert 2022-1877) — Dec 15: China releases 2021 annual report on Advance Pricing Arrangements (Tax Alert 2022-1888) — Dec 13: Hong Kong issues trade consultation paper proposing enhancements to aircraft leasing tax concession regime (Tax Alert 2022-1871) — Dec 13: Hong Kong and Mauritius sign comprehensive double taxation arrangement (Tax Alert 2022-1870) — Dec 13: Managing your personal taxes 2022-23 | A Canadian perspective (Tax Alert 2022-1869) — Dec 09: Colombia's Tax Reform includes key provisions on individual taxation (Tax Alert 2022-1854) — Dec 15: Croatia to join the Schengen Area on January 1, 2023 (Tax Alert 2022-1884) — Dec 14: European Parliament and European Council reach provisional agreement on EU Carbon Border Adjustment Mechanism (Tax Alert 2022-1872) — Dec 13: Ireland's immigration authorities announce travel, work and residence exemptions for non-EEA nationals holding expired Irish Residence Permits (Tax Alert 2022-1868) — Dec 12: EU says member states reach agreement on Pillar Two minimum tax directive (Tax Alert 2022-1865) — Dec 12: Belgium implements new corporate income tax rules starting 1 January 2023 (Tax Alert 2022-1860) — Dec 09: EU publishes Directive proposal on tax transparency rules for crypto-assets (Tax Alert 2022-1852) — Dec 09: European Commission publishes proposals for VAT in the Digital Age (Tax Alert 2022-1848) — Dec 13: UAE Ministry of Finance releases Corporate Tax Law (Tax Alert 2022-1861) — Dec 14: Global Tax Policy and Controversy Watch | December 2022 edition (Tax Alert 2022-1880) — Dec 14: EY TradeWatch | Issue 3, 2022 (Tax Alert 2022-1878) — Dec 09: PE Watch | Latest developments and trends, December 2022 (Tax Alert 2022-1843) ITS/Washington Dispatch
EY’s Tax News Update, 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: EY’s Tax and Law Guides. — Tax and Law Guides | EY - Global 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. Document ID: 2022-1889 | |||||||