Panama Papers accelerate the process of voluntary disclosures
This guide will put the spotlight on voluntary disclosure regimes in many countries under the new regime of the Automatic Exchange of Information in foreign countries and how the “Panama Papers” might accelerate this process.
M&A Insights – 2016 Tax Guide to International Stock Acquisitions
The Guide provides a summary of certain key issues that a foreign acquirer may consider when purchasing the shares of a target company. The Guide does not address all issues associated with a stock acquisition. The issues covered are described below.
WTS has conducted a Global WTS PE Study regarding the permanent establishment (“PE”). This survey has been initiated in response to the international developments regarding the OECD BEPS project, i.e. the OECD action plan against Base Erosion and Profit Shifting (“BEPS”).
The survey is focussed on the characteristics which the (management) service charge, and the documentation thereof should meet to be accepted in most of the 79 countries that have participated in the survey.