Transfer Pricing

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 . . . .

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 . . .
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