In TAXguide 13/20 Allan Cinnamon, Cintax Ltd and Tax Faculty volunteer, provides the second of four updates of changes to tax treaties worldwide this year.
Key developments include the Czech Republic, Indonesia, Kazakhstan, Korea and San Marino depositing with the OECD their Reservations and Notifications.
This update lists all of the changes from 1 April to 30 June and covers:
- Permanent Establishment
- Triangular arrangements
- Double tax relief- denial of exemption method
- Gains from property- rich companies
- Savings provision
- MLI Summary as at 30 June 2020
This information is based on the author’s work, Practical International Tax Planning for UK Businesses and is reproduced with the consent of the publishers, Croner-i.
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