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The OECD today announced that Djibouti has pledged to work alongside other nations on the continuing the work of the OECD/G20 base erosion profit . . .
The Dutch Supreme Court has asked the Court of Justice of the European Union to resolve two separate disputes concerning whether the Netherlands can deny foreign investment funds refunds of the Dutch dividend withholding . . .
Japan and Iceland have agreed in principle to tax treaty, the Japanese government . . .
Switzerland and Kosovo on May 26 signed a tax treaty, agreeing to reduce withholding tax on dividends and royalties, the Swiss government has . . .
India transfer pricing specialist Ajit Jain discusses a tribunal decision that adopts a new way to analyze advertisement, marketing, and promotional expenses for transfer pricing purposes. . .
Davide Anghileri of the University of Lausanne writes about today's decision by the Council of the European Union to adopt a directive regarding hybrid mismatches with third countries, known as ATAD 2 . . .
The OECD today outlined the peer review process to be used to assess countries' compliance with minimum standards set out in the OECD/G20 base erosion profit shifting (BEPS) plan on tax . . .
Italian legislation proposed May 22 is designed to increase tax collection from foreign multinationals that have online activities Italy, writes Davide Anghileri of the University of Lausanne . . .
Zara Ritchie and Natalya Marenina of BDO discuss the implications of May 16 Australian Taxation Office (ATO) guidance setting out the ATO's risk assessment framework for cross-border related party financing . . .
Sam Olchyk and Arthur Norman of Venable LLP, Washington. discuss a May 24 US House Ways and Means Committee hearing on tax reform where lawmakers addressed the border adjustment tax, business deductions, and passthroughs . . .
Davide Anghileri of the University of Lausanne discusses an ECOFIN deal, reached May 23, for a directive that will create a new system for resolving double taxation disputes between the EU States; he also provides an update of EU discussions on adopting a common corporate tax base (CCTB) . . .
Mumbai chartered accountant, Ajit Jain, discusses progress and problems with India's advance pricing agreement (APA) program . . .
The OECD today released a discussion draft providing guidance to tax administrations on how to implement transfer pricing guidelines on transfers of hard-to-value intangibles. An approach to hard-to-value . . .
US President Trump today released his first budget, presenting tax proposals that echo the principles that the Administration . . .
International tax attorney Ninja-Antonia Reggelin discusses German guidance issued May 17 detailing the limited tax liability and source taxation of cross-border transfers of software and databases . . .