Jian-Cheng Ku and Rhys Bane of DLA Piper, Amsterdam, discuss the Dutch government’s October 7 release of a draft list of low tax jurisdictions which makes four changes from the previous list. . . .
Davide Anghileri of the University of Lausanne, Switzerland, discusses October 4 EU Code of Conduct Group (Business Taxation) recommendations for amendments to the EU list of non-cooperative tax jurisdictions . . .
Elisa Kaminsky, a senior associate at BaseFirma, Miami, discusses an October 2 public consultation on new Argentina transfer pricing guidance which includes significant and burdensome new requirements . . .
Ednaldo Silva, Founder and Director at RoyaltyStat, writes that selection of “return on assets” as a profit indicator in transfer pricing can lead to intractable controversy because the term is ill-defined whereas operating profit margin and operating profit markup are more reliable . . .
The US IRS today issued guidance designed to give relief to US persons that own stock in certain foreign corporations. The new guidance was prompted by a need to address unintended consequences of the . . .
Fernando Juarez Hernandez, an international tax attorney with Cacheaux, Cavazos & Newton, LLP, discusses Mexico 2020 tax reform, introduced September 8, which proposes far-reaching changes to the Mexican income tax, value-added tax, and Federal Tax Code . . .
Brian Jenn, former US Treasury Deputy International Tax Counsel, has joined McDermott Will & Emery’s tax practice as a partner, the firm announced today. Jenn will be based in the firm’s . . .
Fernando Juarez Hernandez, a tax attorney in Mexico City, discusses a Mexican bill introduced to Congress August 21 that would tax digital platforms . . .
A US federal appeals court on Friday affirmed the Tax Court’s decision in Amazon, ruling that cost sharing buy-in payments made by Amazon’s Luxembourg subsidiary to . . .