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Regional Tax Programme for Central and Latin America


Regional Tax Programme for Central and Latin America
Guatemala
 
Regional Tax Programme for Central and Latin America
Many Latin American countries are now major players in the world economy and account for an important part of global investment. They are amongst the largest trading partners of and recipients of inward investment from OECD countries. Some Latin American countries (such as Brazil and Chile) are also major sources of intra-regional trade, while investment flows in Latin America continue to increase. At the same time, most Latin American countries are making fundamental changes to their taxation of cross-border income flows. Most of the dynamic economies in the Latin American region have abandoned the principle of territorial taxation and introduced taxation based on the world-wide income of resident taxpayers. This reform has brought a new approach towards the negotiation and conclusion of tax treaties. Prior to the reform most Latin American count ....

United States , Tax Administration , Model Convention , American Centre Of Tax Administrations , American Development Bank , Model Tax Convention , Many Latin American , Latin American , Latin America , Tax Convention , Tax Administrations , Inter American Centre , Inter American Development Bank , Pricing Guidelines , ஒன்றுபட்டது மாநிலங்களில் , மாதிரி மாநாடு , அமெரிக்கன் வளர்ச்சி வங்கி , மாதிரி வரி மாநாடு , நிறைய லத்தீன் அமெரிக்கன் , லத்தீன் அமெரிக்கன் , லத்தீன் அமெரிக்கா , வரி மாநாடு , இடை அமெரிக்கன் மையம் , இடை அமெரிக்கன் வளர்ச்சி வங்கி , ப்ரைஸிஂக் வழிகாட்டுதல்கள் ,

Cyprus and Germany sign protocol to amend tax treaty


The existing tax treaty between Cyprus and Germany has been amended
On February 19 2021, a new protocol was signed (protocol), amending the existing tax treaty between Cyprus and Germany (the treaty). Following a decision of the Minister of the Council dated October 23 2019, the signed protocol was published in the Official Gazette of Cyprus in accordance with the provisions of Article 169.3 of the Cyprus Constitution.
Changes to the tax treaty
The new protocol introduces, among others, the OECD BEPS minimum standards dealing with treaty shopping and other amendments that have been bilaterally agreed upon
Incorporation of the preamble
As part of the BEPS package, Action 6 sets out one of the four BEPS minimum standards, dealing with treaty shopping. Specifically, according to the OECD BEPS project, it requires jurisdictions to include two components in their tax agreements: an express statement on non-taxation (generally in the preamble) and one of three method ....

Christos Theophilou , Niki Antoniou , Euromoney Institutional Investor , Official Gazette , Significant People Function , Key Entrepreneurial Risk Taking , Pricing Guidelines , Principal Purpose Test , Business Income Article , Privacy Policy , Institutional Investor , அதிகாரி கஸெட் , ப்ரைஸிஂக் வழிகாட்டுதல்கள் , ப்ரிந்ஸிபல் நோக்கம் சோதனை , ப்ரைவஸீ பாலிஸீ , நிறுவன முதலீட்டாளர் ,