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Americas

Americas

US imposes tariffs on EU, Canada, Mexico of 25 percent on imported steel, 10 percent on imported aluminum: Jeremy Diamond & Julia Horowitz / CNN Money→

May 31, 2018
Americas

Brazil signs key tax agreements with Singapore and Switzerland

May 23, 2018

Francisco Lisboa Moreira of Bichara Advogados, São Paulo, and Matheus de Moura Sena, of KPMG, Singapore, analyze new tax treaties signed by Brazil earlier this month with Singapore and Switzerland . . .

Americas

Saint Lucia becomes 114th country to join “inclusive framework” countering multinational tax avoidance

May 9, 2018

The OECD has announced that Saint Lucia has joined the “Inclusive Framework on BEPS,” bringing the number of participating countries to 114. The OECD-led framework . . .

Americas

New IRS rules aim to prevent avoidance of transition tax on foreign subsidiary earnings

April 2, 2018

The US IRS today published rules designed to prevent US companies from avoiding the new transition tax on untaxed foreign subsidiary earnings, added last December in the Tax Cuts and Jobs Act. The guidance, Notice 2018-26, also . . .

Americas

US, Cayman Islands negotiating exchange of country-by-country reports on large multinationals

February 27, 2018

The US and the Cayman Islands are negotiating competent authority agreement for the bilateral exchange of country-by-country reports on large multinationals, the US IRS announced . . .

Americas

US IRS to deny accounting period changes that avoid tax on deemed repatriation

February 13, 2018

The US IRS today announced it will deny a change in the accounting period of some US companies’ foreign affiliates if the change results in avoidance of the US’s newly enacted transition tax, which deems a repatriation of US company’s existing offshore earnings. Rev. Proc. 2018-17 prevents . . .

Americas

US Tax Cuts and Jobs Act provisions are not contrary to US treaty obligations: Reuven S. Avi-Yonah / SSRN→

January 23, 2018
Americas

US Republican tax reform proposal may punish companies that continue to sell in US after moving offshore: Brian Faler / Politico→

October 31, 2017
Americas

Canadian tax firm SdM Chartered joins Andersen Global

October 25, 2017

Andersen Global on October 19 announced that Montreal firm SdM Chartered Professional Accountants Inc has joined as a member firm and has formally adopted the name . . .

Americas

US, Bermuda negotiating exchange of country-by-country tax reports on multinational firms

September 7, 2017

The US is negotiating with Bermuda to annually exchange country-by-country reports on large multinational businesses, the IRS said today. The exchange relates to a 2015 deal reached between nations resulting . . .

Americas

Trump budget advocates territorial tax system, omits border adjustment

May 23, 2017

US President Trump today released his first budget, presenting tax proposals that echo the principles that the Administration . . .

Americas

Fight brewing over effort to roll back US debt/equity tax regulations

February 9, 2017

US Democrats on the House Ways and Means Committee today urged their colleagues to oppose an effort to repeal the final Section 385 debt/equity . . .

Americas

Bermuda, Kazakhstan, Côte d’Ivoire join BEPS group fighting cross-border tax avoidance

January 6, 2017

Bermuda, Kazakhstan, and Côte d’Ivoire have joined the “Inclusive Framework on BEPS,” to combat multinational enterprise tax avoidance and to better resolve cross-border tax disputes. By joining the framework, the countries have pledged . . . 

Americas

Ecuadorean law puts limits tax treaty benefits: PWC→

August 23, 2016

See: PWC.

Americas

EU’s Vestager says Apple state aid decision may take awhile: Aoife White & Stephanie Bodoni / Bloomberg Business →

March 9, 2016

See: Bloomberg Business. More: Irish Examiner.

Featured News

2016 US model tax treaty differs significantly from draft version, practitioners say

February 19, 2016

US Treasury has published an updated US model tax treaty, making significant revisions to the text of draft treaty provisions released last May. The 2016 US Model Income Tax Convention, published on Wednesday, will be . . . 

Australia

31 nations sign agreement on exchange of country-by-country transfer pricing reports

January 27, 2016

In an effort to provide their tax administrations with more tools to combat corporate tax avoidance through transfer pricing, officials from 31 countries today signed an agreement setting . . .

Americas

Panama signs multilateral country-by-country reporting pact

January 31, 2019

Panama’s tax authorities on January 24 signed the . . .

Americas

TCJA “Blue Book” released: Joint Committee on Taxation→

December 20, 2018

Source: JCS-1-18

Americas

Wheaton settles transfer pricing dispute with Canada Revenue agreeing to increase service fee charged to foreign subsidiary: Wheaton Precious Metals→

December 18, 2018

Wheaton Precious Metals™ Corp. (“Wheaton” or the “Company”) is very pleased to . . .

More: Mining.com, Streetwise Reports.

Americas

Antigua and Barbuda, Dominica, Saint Vincent and the Grenadines join “Inclusive Framework on BEPS”

October 23, 2018

Antigua and Barbuda, Dominica, and Saint Vincent and the Grenadines have joined the “Inclusive Framework on BEPS,” a coalition of countries that have pledged to implement minimum standards on international taxation . . .

Americas

The Wayfair decision: what companies need to know about the new US sales tax landscape

July 25, 2018

Michael Bernard and Nancy Manzano of Vertex Inc. review the US states’ responses so far to last month’s US Supreme Court ruling in South Dakota v. Wayfair, which permits the states to levy sales tax on out-of-state merchants, and discuss how companies can prepare for the changed environment . . .

Africa

UK requires companies in Caymans, BVI, other territories, to publicly disclose ownership

May 2, 2018

Britain’s overseas territories, including the tax havens of Cayman Islands, British Virgin Islands, and Bermuda, must introduce publicly accessible registers of the beneficial ownership of companies located in their jurisdictions before 2021 or the UK will require them to do so, a law approved by UK Parliament . . .

Americas

Vince Capurso is Warner Music Group’s new head of global tax  

March 5, 2018

Vince Capurso has joined music recording company Warner Music Group as the firm’s new Global Head of Tax as of . . .

Africa

Australia releases draft law adopting BEPS MLI, seeks to amend 30 bilateral tax treaties 

February 8, 2018

The Australian government on February 8 released for public comment a draft law that would give the force of law to a multilateral tax treaty designed to amend about 30 of Australia’s tax treaties with other . . .

Americas

Altera case shows that US believes it is bound by arm’s length standard in non-treaty cases: Reuven S. Avi-Yonah / Michigan Journal of International Law→

November 20, 2017
Americas

Brazil to appeal WTO order to remove tax advantages favoring domestic goods: Lisandra Paraguassu & Silvio Cascione / Reuters→

September 4, 2017
Americas

Court approves US’s denial of tax benefits under US-Swiss treaty, principal purpose test considered: Starr International Company v. US→

August 16, 2017
Americas

US border tax will be WTO compliant, Brady says: Sahil Kapur and Lynnley Browning / Bloomberg→

February 15, 2017

See: Bloomberg.

No Picture
Americas

Switzerland weighs expansion of automatic exchange of tax information to 20 more countries

February 2, 2017

Davide Anghileri of the University of Lausanne discusses Switzerland’s decision to launch a consultation on automatic exchange of information with 20 more countries . . .

Americas

US, Mexico agree to transfer pricing framework for maquiladoras

October 14, 2016

The US IRS today announced agreement with Mexico on a transfer pricing framework for US multinational enterprises that have maquiladora operations which, if applied in . . .

Americas

Israeli High Court concludes law implementing FATCA is valid: Dov Benovadia / Hamodia→

September 13, 2016

See: Hamodia.

No Picture
Americas

US and EU officials to discuss State aid case against Apple: Stephanie Bodoni & Aoife White / Bloomberg →

July 12, 2016

See: Bloomberg. 

Americas

US group urges Congress to cut OECD funding, claims US harmed by BEPS international tax standards

May 18, 2016

Representatives about 20 US advocacy groups, in a May 12 letter, urged Congress to stop funding the OECD, arguing that its work developing worldwide standards to tax multinational . . .

Americas

Prof. suggests US take IP under eminent domain at price IP transferred to tax haven: Andrew Blair-Stanek / SSRN→

April 22, 2016

See: SSRN.

Americas

US tax officials highlight key provisions in new BEAT regulations 

December 17, 2018

US IRS and Treasury officials on December 14 discussed the just-released proposed base erosion anti-abuse tax (BEAT) regulations at a Washington DC tax conference, explaining the . . .

Americas

Brazilian tax tribunal again rules on costs included for resale price method

November 28, 2018

Francisco Lisboa Moreira of Bichara Advogados, São Paulo, discusses a newly released transfer pricing decision from Brazil’s Administrative Tribunal for Federal Tax Cases (CARF) concerning the resale price method . . .

Americas

US proposed tax regs align “deemed dividend” rules with new international tax law

October 31, 2018

The US IRS and Treasury today issued proposed regulations aiming to remove inconsistencies between the section 956 “dividend equivalent” regulations and the new international tax . . .

Americas

Bermuda, Curaçao, Hong Kong,  Liechtenstein update plans to exchange country-by-country reports on MNEs

September 13, 2018

The OECD today reported that Bermuda, Curaçao, Hong Kong, and Liechtenstein have announced new bilateral exchange relationships with other . . .

Posts pagination

« 1 … 38 39 40 … 53 »

What’s Next

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May 24IFA Webinar Series Pillar Two: An UpdateVirtual Event
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RECENT COMMENTS
  • Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024
  • Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024
  • David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023
  • Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023
  • Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

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Latest

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Recent Comments

  • Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024
  • Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024
  • David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023
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  • Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

R&D Tax Credit News

  • Muddled goals, broad scope lead to unexpected costs of OECD tax agreement
    April 20, 2022
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Accounting & Reporting News

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    April 13, 2022
  • US Senate Finance Committee Chair Ron Wyden requests pharmaceutical company Merck explain its tax accounting practices, as it reports just 14% of pretax income in the US despite US market being home to 46% of global sales: Ron Weyden / US Senate Committee on Finance→
    April 5, 2022
  • UK Supreme Court holds on the tax deductibility of employee share options required under IFRS 2
    March 29, 2022
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    March 23, 2022

Transfer Pricing News

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    July 7, 2022
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US tax focus

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