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Which member of the BRICS has the most developed TP regime?

Brazil
0%
Russia
30%
India
30%
China
30%
South Africa
10%


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Tax treaties

  • Argentina-Spain double tax treaty

    Argentina and Spain signed a new double taxation treaty (DTT) on March 11 2013, replacing the version that was terminated in June 2012. Guillermo Teijeiro, founding partner of Teijeiro & Ballone Abogados, analyses the new treaty, which has retrospective effect to January 1 2013.  June 09, 2014

  • Argentina-Switzerland double tax treaty

    Argentina has signed a new double tax treaty with Switzerland. The original accord was terminated in 2012, when Argentina also unilaterally terminated its treaties with Chile and Spain. June 09, 2014

  • China-Netherlands double tax treaty

    On May 31 2013, China and the Netherlands signed a new double taxation avoidance treaty which will come into effect in 2014.  June 09, 2014

  • Double tax treaties and transfer pricing in Brazil

    Cristiane Magalhães and Fabíola Costa Girão, of TP Week correspondent Machado Associados, analyse the impact of double tax treaties on transfer pricing policy in Brazil June 04, 2008

  • Double tax treaties and transfer pricing in Cyprus

    Maarten Koper and Susanne Verloove of Ernst & Young in Limassol on the interaction between tax treaties and transfer pricing rules in Cyprus June 04, 2008

  • Double tax treaties and transfer pricing in Ecuador

    Alexis Carrera Reyes, of Ernst & Young in Quito, reveals key moves being taken in Ecuador to end treaty shopping June 05, 2008

  • Double tax treaties and transfer pricing in India

    KR Girish and Rohit Jain, of TP Week correspondent KPMG in India look at the impact of double tax treaties and transfer pricing  May 28, 2008

  • Double tax treaties and transfer pricing in Peru

    In the second in our series on double tax treaties, Gustavo López-Ameri of Deloitte & Touche in Lima reports on Peru's transfer pricing policy May 30, 2008

  • Double tax treaties and transfer pricing in Poland

    Mike Ahern and Sebastian Lebda, of PricewaterhouseCoopers in Poland, discuss the relationship between tax treaties and transfer pricing June 03, 2008

  • Double taxation treaty between Spain and Colombia approved

    The new tax treaty between Spain and Colombia contains transfer pricing implications. Here Moises Curiel and Diego Gonzalez-Bendiksen of Baker & McKenzie outline the treaty elements.  October 22, 2008

  • HMRC is exchanging unilateral APA information with treaty partners

    HMRC is exchanging the terms of its unilateral advance pricing agreements (APA) with UK tax treaty partners. The measure is part of the revenue’s drive towards greater transparency and began this month. February 26, 2013

  • Hong Kong-Canada double tax treaty

    The long-awaited and much-lobbied-for tax treaty between Canada and Hong Kong was signed on November 11 and should facilitate investment between the two countries.  June 09, 2014

  • Hong Kong-Mexico double tax treaty

    Mexico has become the first North American country to sign a tax treaty with Hong Kong. The new treaty will make it easier for Mexican outbound investment to Asia.  June 09, 2014

  • Hong Kong-Switzerland double tax treaty

    Since Hong Kong amended its tax law in 2010 to enable the adoption of the latest OECD information exchange standards in its tax treaties, it has made several moves to negotiate new treaties, and a double tax treaty with Switzerland is the latest such development. June 09, 2014

  • India-Singapore double tax treaty

    The limitation-of-benefit clause in the India-Singapore treaty, offers greater clarity and comfort for investors residing in the country, helping to make Singapore India’s top source of foreign direct investment. June 09, 2014

  • India-UK double tax treaty

    India and the UK have signed a protocol to update the 1993 tax treaty between the two countries, introducing new measures including changes to partnership taxation, an article on assistance in the collection of taxes and a limitation of benefit (LOB) clause.  June 09, 2014

  • New Zealand announces tax treaty developments

    New Zealand’s new double tax agreement with the Czech Republic has come into force as trade and investment between the two countries grows.  September 12, 2008

  • Russia-Switzerland double tax treaty

    The protocol of amendment to the Russia-Switzerland double tax treaty (DTT), signed on September 24 2011, entered into force last month on November 9. The revised treaty, which contains updated information exchange provisions and reduced withholding tax rates, strengthens economic ties between the two countries.  June 09, 2014

  • UK unveils tax treaty programme

    Key jurisdictions such as Belgium, China, Luxembourg and the US appear in the UK's tax treaty work plan over the next eight months August 20, 2008

  • UK-Albania double tax treaty

    The representatives of the two governments signed a treaty for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital. June 09, 2014