On 12 January 2024, the competent authorities of the Republic of Singapore and the Kingdom of the Netherlands signed a competent authority arrangement (“CAA”) to establish the mode of application of the arbitration proceedings provided for in Part VI (Arbitration) of the MLI.
The arbitration provisions allow taxpayers to request for issues arising from a Mutual Agreement Procedure case which remained unresolved after a two-year time period to be submitted to an arbitration panel for resolution.
The full text of the CAA is published as Annex B to the Singapore-Netherlands DTA which is available on the Inland Revenue Authority of Singapore’s website here.
HMRC has come under fire over accusations of overlooking widespread tax evasion by Chinese “burner” companies operating on online marketplaces like Amazon, eBay, and Temu. These companies have been
The Post Office could be facing a £100 million bill and insolvency after claiming tax relief for its compensation payments to subpostmasters, according to a tax expert.Dan Neidle, the head of non-profit
Sultan bin Ahmed Al Jaber, UAE Minister of Industry and Advanced Technologies and CEO of ADNOC, emphasized the importance of securing adequate climate finance to implement the UAE consensus during the
1. Today, the Government of Japan and the Government of the Hellenic Republic signed the “Convention between Japan and the Hellenic Republic for the Elimination of Double Taxation with respect to