The OECD updated its guidance on Country-by-Country (CbC) Reporting on 5 November 2019. These amendments provide answers to a number of questions that taxpayers and
Category: Law
Deadline looms for Irish entities to report beneficial ownership
Irish corporate entities founded before 22 June 2019 have until 22 November to report their beneficial ownership information to the Companies Registration Office’s Central Register
Canada passes bill to fight international tax avoidance
A tax bill passed by the Canadian government that would increase its powers to tackle international tax avoidance has received the royal assent and can
Corporate veil dropping: British crown dependencies make beneficial ownership registers public, US takes baby steps
After years of dragging their heels, and to the surprise of many in the international community, the British Crown Dependencies of Jersey, Guernsey, and the
UBO-Registers in the BeNeLux, a state of play
Due to EU Directive 2015/849 (the “4th AML Directive”) and its successor, EU Directive 2018/843 (the “5th AML Directive), all EU Member States are held
Swiss corporate tax reform approved by popular referendum
Swiss corporate tax reform was largely approved by a popular referendum on Sunday, 19 May, with 64.4 percent of the population voting in favour of