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Swiss government seeks new corporate tax reform proposal by mid-2017

February 22, 2017

Switzerland’s Federal Council today mandated that the Federal Department of Finance (FDF) prepare a new corporate tax reform proposal by mid-2017, following the rejection of corporate tax reform III in a popular referendum earlier this month, writes Davide Anghileri of the University of Lausanne. . . .

Switzerland: corporate tax reform III fails

February 12, 2017

Corporate tax reform III was rejected by popular referendum today, with 59.1 percent of the population voting against the Swiss government proposal, writes MNE Tax contributing editor, Davide Anghileri, of the University of Lausanne . . .

Ireland’s legal arguments in Apple State aid tax case published

February 6, 2017

Mary Cosgrove, a tax lecturer at the J. E. Cairnes School of Business & Economics at the National University of Ireland, discusses Ireland's arguments in the Apple State aid case before the Court of Justice of the European Union, as revealed in the government’s summary of  legal proceedings, released today . . . .

Apple appeals State aid decision in EU court

February 2, 2017

Mary Cosgrove, a tax lecturer at the J. E. Cairnes School of Business & Economics at the National University of Ireland, Galway, provides an update of the EU Commission's State aid challenge to tax rulings granted by Ireland to Apple . . .

India’s 2017-18 budget includes major international tax changes

February 1, 2017

International tax specialist, Ashish Goel, analyzes key tax proposals in India’s 2017-18 budget, released today, that affect cross-border business, including important new interest deductibility limits, rules providing for secondary transfer pricing adjustments, and provisions clarifying taxation of indirect transfers of assets . . .

New India GAAR circular aims for clarity but remains unsatisfactory

January 30, 2017

Sriram Govind of the Institute for Austrian and International Tax Law discusses a circular issued by the Indian government January 27 which contains welcome clarifications on India's coming GAAR but also includes statements that will likely increase confusion, such as how the GAAR will be applied in some cases involving tax treaties . . .

Updated UN manual reveals India’s transfer pricing positions

January 23, 2017

Bhavik Timbadia and Hussain Sunel of BMR & Associates LLP discuss the newly revised draft UN Practical Manual on Transfer Pricing for Developing Countries, focusing on the India chapter, which reveals Indian tax authorities' current transfer pricing positions, including some surprising views on low value adding intra-group services . . .
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