Here is a checklist of MNE Tax style:
- Articles must be written in a news format. Please add the most important aspect of the new development and the date of the development in the first few sentences. Please don’t add “2021” to any dates as it is implied.
- We do not publish articles that include bulleted or numbered lists. Please write out requirements, exceptions, etc., and omit the bullets, numbers, letters, and roman numerals.
- We do not publish articles with footnotes.
- Please limit your use of defined terms. For example, do not describe a contract and then define it as “the contract” in parenthesis afterward like you would when drafting a legal document. Similarly, don’t describe regulations and then write (“the regulations”) after the description. In almost all situations, the reader can easily understand what you are saying without first defining a term.
- Please use acronyms as infrequently as possible. Please use “country-by-country reporting” instead of “CbCR” and “tax treaty” instead of “DTA.” Consider using “the Korea tax agency” or “the Mexico tax office” throughout the article etc., instead of writing out the actual name of the tax department and then using an acronym throughout. Exception — you can use acronyms after defining extremely long terms – i.e., the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), the OECD/G20 base erosion profit shifting (BEPS) plan, or the mutual agreement procedure (MAP) in tax treaties. Our style for acronyms is no quotation marks i.e., (MLI) not (“MLI”).
- Please give an estimate of currency amounts in US dollars in parenthesis after any dollar amounts. You can add Euros, too, if you like.
- Only capitalize proper nouns – when in doubt, please don’t capitalize — it should be “contract” not “Contract.”
- Please follow our sub-headline style. Our style is sentence case without italics or numbering.
- For headlines, please include the name of the country involved and try to also use the words “tax” or “transfer pricing.”
- Please add author name, position, firm, location in your byline below the headline.
- We do not publish advertorials or articles that make direct references to services provided by the author or the author’s firm.
- Articles can be any length.
- Please do not right justify the text, we publish in the default style of the web which is flush left.
Thank you! For any questions, please contact us at [email protected].