by Lorys Charalambous, Tax-News.com, Cyprus 20 September 2019 The Swiss Government on September 20, 2019, announced that it has exchanged instruments of ratification with the United States to bring into force a Protocol to their double tax agreement. The two states signed the protocol on September 23, 2009, with a view to revising their 1996...Read More

by Jason Gorringe, Tax-News.com, London 20 September 2019 The Irish Government is arguing that favorable tax treatment was not granted to Apple under two rulings deemed by the EU to have constituted illegal state aid to the company. In August 2016, the European Commission concluded that the two rulings provided to Apple by the Irish...Read More

by Mike Godfrey, Tax-News.com Washington 20 September 2019 On September 16, 2019, the United States Internal Revenue Service (IRS) announced the mailing of a time-limited settlement offer for certain taxpayers under audit who participated in abusive micro-captive insurance transactions. The IRS confirmed that taxpayers eligible for this offer will be notified by letter with the...Read More