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The tax treaty between Egypt and Qatar has entered into force.
The treaty applies from January 1, 2025. On January 15, 2025, the OECD released a compilation of qualified domestic rules to streamline the co-ordinated administration of the global minimum tax.
The Central Record of Legislation with Transitional Qualified Status sets out those jurisdictions whose minimum tax legislation has completed the agreed process and secured transitional qualified status. The OECD also released an update to the standardised GloBE Information Return (GIR), a supporting XML schema, and a Multilateral Competent Authority Agreement to facilitate central filing and exchange of the GIR. A new OECD working paper examines real responses of large multinational enterprises (MNEs) to tax by studying the global allocation of their business functions such as manufacturing and sales or financial and holding functions.
Drawing on a novel dataset , the study explores the relationship between the location of such business functions and effective corporate taxation. The findings indicate that higher average effective tax rates are associated with a lower prevalence of functions related to holding or the provision of internal group finance. In contrast, more routine functions, such as sales or manufacturing appear less sensitive to average effective tax rates, the paper notes. The tax treaty between Czech Republic and Sri Lanka entered into force on August 27, 2024.
The tax treaty generally applies from January 1, 2025. The treaty was signed last year. |
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November 2025
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