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India on December 21 set out a series of questions and answers clarifying the taxation . . .
Taiwan’s Ministry of Finance (MOF) has announced that on December 9 the Legislative Yuan passed a law imposing VAT on supplies of cross-border electronic services made to . . .
The US IRS has released final regulations (TD 9803) under section 367 which eliminate the favorable tax treatment of outbound transfers . . .
Australia Treasury has released a discussion paper seeking comments on whether the government should sign . . .
The Australian government on December 9 released its latest corporate tax transparency report, making public the 2014–15 tax details of 1,904 large . . .
Irish Revenue has released a set of frequently asked questions relating to the country-by-country reporting requirements for multinationals under Irish legislation . . .
The US IRS on December 13 published final tax regulations (T.D. 9796) under sections 6038A and 7701 that require wholly foreign-owned domestic disregarded entities to be treated as a domestic corporations, separate from their owners . . .
The UK, on December 9, published draft tax guidance to clarify aspects of hybrid mismatch legislation which will take effect January 1, 2017. The legislation, introduced . . .
The US Treasury Department, on December 7, issued final, temporary, and proposed regulations relating to the taxation of foreign currency gains . . .
The European Commission on December 8 has asked France to comply fully with the ruling in Accor Case (C-310/09) of the Court of Justice of the European Union, writes Davide Anghileri of the University of Lausanne . . .
Heads of revenue of the BRICS countries - Brazil, Russia, India, China, and South Africa - at a meeting held December 5--6 in Mumbai, expressed support for measures . . .
The UK government, on December 5, published draft clauses for a tax law that will limit the interest deductions of large corporations, to be included in the 2017 . . .
The US IRS today announced that it will modify tax regulations under section 367 to address triangular reorganizations involving foreign corporations . . .
Macau, Mauritius, and Ukraine have joined the 'inclusive framework on BEPS,' a group of countries that have pledged to promote the implementation of measures to combat . . .
Davide Anghileri of the University of Lausanne discusses the Swiss Federal Council's adoption on November 23 of the multilateral agreement on the exchange of country-by-country reports and a federal act required for its implementation . . .
The European Court of Justice has published a reference for a Danish case (C-480/16) in the . . .
The Irish government today filed suit to annul the EU Commission's decision in the Apple case, which concluded that Ireland granted Apple about €13 billion (USD 14.5 billion) in illegal state aid by . . .
The European Commission has today launched a public consultation on whether the EU should take action to create disincentives for tax advisors and other intermediaries that help taxpayers . . .
The OECD has today announced that Panama has become the 87th member of the "inclusive framework on BEPS," which is a group of countries . . .
Singapore's Inland Revenue Service has today released a sample copy of tax form to be used by multinationals to report related party transactions. The form is designed to allow the tax agency to better assess transfer pricing . . .
The US IRS today published final regulations (TD 9792) providing rules regarding US property held by a controlled foreign corporation (CFC) in connection with certain transactions . . .
Russia’s Investigation Committee has again launched a criminal probe alleging that IKEA's German division committed tax fraud when it failed to pay taxes upon its sale of stock in a Russian . . .
Brazil, Guernsey, Jersey, the Isle of Man, and Latvia have signed a multilateral agreement which sets out the parameters for the automatic exchange between tax administrations of country-by-country tax reports on . . .