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
A new set of country ratings from the OECD’s Global Forum on Transparency and Exchange of Information for Tax Purposes (the Forum) has given six
On the 8th of November 2019, the Council agreed to remove Belize from the EU’s list of non-cooperative tax jurisdictions. Belize has passed the necessary
The OECD has warned no-tax and nominal-tax jurisdictions that they must prove they are meeting its new ‘substantial activities’ standard through spontaneously reporting the activities
The global Financial Action Task Force (FATF) has published best practice guidance on establishing beneficial ownership of legal persons such as companies, foundations and associations.
At the end of September, the Swiss government announced its commitment to phasing out so-called Bearer Shares. From the 1st November, the Federal Act on