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Draft OECD transfer pricing guidelines on related party financial transactions, slated for release this summer, will include important guidance for multinationals on intercompany loans, cash pooling, and reinsurance, though reaching consensus among countries on some fundamental issues is . . .
The OECD announced June 9 that Botswana has joined the “Inclusive Framework on BEPS,” becoming the framework's 99th member. The . . .
Hong Kong and Ireland on June 8 signed an agreement for the automatic exchange of financial account information in tax matters beginning 2018, the Hong Kong government . . .
Sriram Govind, a research and teaching associate at the Institute for Austrian and International Tax Law, discusses India's choices for the multilateral instrument and possible implications to its tax treaty network . . .
The OECD on June 9 asked multinational firms to provide feedback regarding their experiences with the tax dispute resolution processes in the Czech Republic, Denmark, Finland, Korea, Norway, Poland, Singapore and Spain. The eight countries' mutual . . .
India transfer pricing specialist Ajit Jain discusses the government's June 7 decision to add a new transfer pricing safe harbor for low-value adding intragroup services and reduce existing safe harbor margins for knowledge process outsourcing services, contract research and development services, and other services.. . . .
BaseFirma, an international transfer pricing advisory firm with a major presence in Latin America, has joined Duff & Phelps' Transfer Pricing Alliance, Duff & Phelps announced . . .
Luxembourg's tax administration has released on its website the text of a tax treaty and protocol signed by the Luxembourg. . .
Officials representing 68 countries and jurisdictions on June 7 signed a multilateral instrument to amend their existing tax treaties, adding provisions designed to curtail multinational tax avoidance and strengthen tax dispute resolution . . .
Eight countries are working on a new program to jointly review large multinationals' tax affairs and, if appropriate, provide assurances to the multinational that it will not likely be audited in those jurisdictions with respect to specific tax risks, officials said June 6 in Washington at a conference sponsored by the OECD, USCIB, . . .
The European Union and China on June 2 signed a customs cooperation agreement covering the years 2018--2020, providing the priorities for EU-China customs cooperation, writes Davide Anghileri . . .
The OECD today announced that Thailand has joined countries that have pledged to implement the OECD/G20 base erosion profit shifting (BEPS) plan minimum . . .
The partial revision of Switzerland's Value Added Tax Act will come into force on 1 January 2018, writes Davide Anghileri of the University of Lausanne . . .
A steering group charged with preparing a new plan for Swiss corporate tax reform has presented its objectives and recommendations, called Tax Proposal 17, writes Davide Anghileri of the University of Lausanne . . .