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The Tax Treaties Explorer is a website that allows you to visualise a new dataset of almost every tax treaty signed by developing countries.
On November 26, 2021, the Supreme Court of Canada (“SCC”) released its long-anticipated decision in The Queen v. Alta Energy Luxembourg S.A.R.L. . The majority of the Court dismissed...
On September 30, 2021, Thailand's Revenue Department released a notification prescribing country-by-country transfer pricing reporting requirements for multinational enterprise groups that do business in Thailand.
Data and research on tax treaties including OECD Model Tax Convention, Mutual Agreement Procedure Statistics, prevention of treaty abuse., Belgium, Estonia, the Netherlands and Qatar have deposited new notifications under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Multilateral Convention or MLI) subsequent to their ratification.
In comparison to 2019, which reported a transaction value amounting to USD 127bn, 2020 was quite an unusual year due to the global pandemic accompanied by the uncertainty of the economic impact caused by COVID-19.