Davide Anghileri of the University of Lausanne discusses an Italian law adopted April 24 that modifies Italy's transfer pricing provisions to make them in-line with the OECD’s arm’s length principle, adds corresponding adjustments to Italian tax law, and updates the list of intellectual property that can qualify for the patent box regime . . .
International tax lawyer Ashish Goel discusses the Formula One case, an important Supreme Court decision, released Monday, which addresses in detail when a permanent establishment is created in India . . .
The governments of Japan and Spain will begin negotiations to amend their existing tax treaty, Japan's Ministry. . .
The European Court of Justice (ECJ) has ruled that a criminal proceeding can be brought against the legal representative of a company even if the company has already paid a tax penalty with respect to the same act or omission, writes Davide Anghileri of the University of Lausanne . . .
Enhancing EU tax certainty for multinational groups has become a hot topic. The subject was taken up during a recent informal meeting of the Economic and Financial Affairs Council (ECOFIN) in Malta and is also the focus of a new European Commission taxation paper . . .
Cyprus will sign the Multilateral Convention to Implement Tax Treaty Measures to Prevent Base Erosion and Profit Shifting( MLI), Cyprus's Ministry of Finance has announced . . .
Hong Kong has agreed to automatic exchange of financial account information in tax matters with the governments of South . . .
The European Court of Justice has published a reference for a preliminary ruling in a case challenging a German law that denies relief from withholding tax on some distributions . . .