MNE Tax

Stay up to date on the latest tax and transfer pricing news
with our free newsletter   Sign Up Now  

MENUMENU
  • Home
  • Latest
  • Transfer Pricing
  • Digital Economy
  • Multinational
    • All Multinational
      • BRICS
      • CIAT
      • G20
      • G7
      • Holy See
      • Inclusive Framework on BEPS
      • International Monetary Fund
      • OECD
      • United Nations
      • World Bank Group
      • World Trade Organization
  • Africa
    • All Africa
      • Algeria
      • Angola
      • Benin
      • Botswana
      • Burkina Faso
      • Cabo Verde
      • Cameroon
      • Congo
    • -----
      • Côte d’Ivoire
      • Guyana
      • Djibouti
      • Egypt
      • Ethiopia
      • Gabon
      • Ghana
    • -----
      • Montserrat
      • Kenya
      • Lesotho
      • Liberia
      • Malawi
      • Mali
      • Mauritius
    • -----
      • Morocco
      • Namibia
      • Nigeria
      • Rwanda
      • Senegal
      • Seychelles
      • Sierra Leone
    • -----
      • South Africa
      • South Sudan
      • Swaziland
      • Tunisia
      • Uganda
      • Zambia
      • Zimbabwe
  • Americas
    • All Americas
      • Anguilla
      • Antigua and Barbuda
      • Argentina
      • Aruba
      • Bahamas
      • Barbados
      • Belize
      • Bermuda
      • Bolivia
    • -----
      • Brazil
      • Canada
      • British Virgin Islands
      • Cayman Islands
      • Chile
      • Colombia
      • Costa Rica
      • Cuba
      • Curacao
    • -----
      • Dominica
      • Dominican Republic
      • Ecuador
      • El Salvador
      • Grenada
      • Guatemala
      • Haiti
      • Honduras
      • Nicaragua
    • -----
      • Saint Lucia
      • Jamaica
      • Mexico
      • Panama
      • Paraguay
      • Peru
      • Saint Kitts and Nevis
      • Saint Martin
      • Saint Vincent and the Grenadines
    • -----
      • St. Lucia
      • Suriname
      • Trinidad and Tobago
      • Turks and Caicos Islands
      • United States
      • Uruguay
      • US Virgin Islands
      • Venezuela
  • Asia-Pacific
    • All Asia-Pacific
      • American Samoa
      • Armenia
      • Australia
      • Azerbaijan
      • Bahrain
      • Bangladesh
      • Bangladesh
      • Bhutan
      • Brunei
      • Cambodia
      • China
      • Cook Islands
      • Fiji
      • Georgia
    • -----
      • Guam
      • Hong Kong
      • India
      • Indonesia
      • Iran
      • Iraq
      • Israel
      • Japan
      • Jordan
      • Kazakhstan
      • Kiribati
      • Kyrgyzstan
      • Kuwait
    • -----
      • Laos
      • Lebanon
      • Macau
      • Malaysia
      • Maldives
      • Marshall Islands
      • Mongolia
      • Myanmar
      • Nauru
      • Nepal
      • New Zealand
      • Niue
    • -----
      • Oman
      • Pakistan
      • Palau
      • Papua New Guinea
      • Philippines
      • Qatar
      • Samoa
      • Saudi Arabia
      • Singapore
      • Solomon Islands
      • South Korea
    • -----
      • Sri Lanka
      • Taiwan
      • Thailand
      • Tonga
      • Turkey
      • Turkmenistan
      • Tuvalu
      • United Arab Emirates
      • Uzbekistan
      • Vanuatu
      • Vietnam
  • Europe
    • All Europe
      • Albania
      • Andorra
      • Austria
      • Belarus
      • Belgium
      • Bulgaria
      • Council of the European Union
      • Croatia
      • Cyprus
      • Czech Republic
      • Denmark
    • -----
      • Estonia
      • European Commission
      • European Council
      • European Court of Justice
      • European Parliament
      • Faroe Islands
      • Finland
      • France
      • Germany
      • Gibraltar
      • Greece
    • ----
      • Greenland
      • Guernsey
      • Hungary
      • Iceland
      • Ireland
      • Isle of Man
      • Italy
      • Jersey
      • Kosovo
      • Latvia
      • Liechtenstein
    • ----
      • Lithuania
      • Luxembourg
      • Macedonia
      • Malta
      • Monaco
      • Norway
      • Poland
      • Portugal
      • Romania
      • Russia
      • San Marino
    • -----
      • Serbia
      • Slovakia
      • Slovenia
      • Spain
      • Sweden
      • Switzerland
      • The Netherlands
      • Ukraine
      • United Kingdom
MENUMENU
  • International Tax and Transfer Pricing Expert Authors
    • Americas
      • Argentina
      • Brazil
      • Canada
      • Chile
      • Colombia
      • Dominican Republic
      • Mexico
      • Panama
      • Paraguay
      • Peru
      • United States
        • Atlanta
        • DC area
        • California
        • Florida
        • Illinois
        • Massachusetts
        • New York
        • Pennsylvania
        • Washington
      • Uruguay
    • Europe
      • Austria
      • Belgium
      • Bulgaria
      • France
      • Croatia
      • Cyprus
      • Denmark
      • Estonia
      • Finland
      • France
      • Germany
      • Greece
      • Iceland
      • Ireland
      • Italy
      • Lithuania
      • Luxembourg
      • Netherlands
      • Norway
      • Poland
      • Portugal
      • Romania
      • Russia
      • Serbia
      • Spain
      • Sweden
      • Switzerland
      • Ukraine
      • United Kingdom
    • Asia-Pacific
      • Australia
      • Azerbaijan
      • Bahrain
      • Cambodia
      • China
      • Georgia
      • Hong Kong
      • India
      • Israel
      • Japan
      • Jordan
      • Maldives
      • Pakistan
      • Philippines
      • Singapore
      • South Korea
      • Sri Lanka
      • Thailand
      • Turkey
      • United Arab Emirates
      • Vietnam
    • Africa
      • Benin
      • Côte d’Ivoire
      • Egypt
      • Kenya
      • Mauritius
      • Morocco
      • Nigeria
      • South Africa
      • Zimbabwe

Kuwait

Asia-Pacific

Corporate tax in the Kingdom of Bahrain—fiction or reality?

April 11, 2022

Raman Ohri, Keypoint, discusses why it’s only a matter of time until Bahrain implements a corporate income tax, which will inevitably be followed by transfer pricing rules.

Africa

UAE announces 9% corporate income tax rate, sets tone on regional corporate tax competition

January 31, 2022

Mourad Chatar and Sarah Bahous, Value Square, discuss the United Arab Emirates’ January 31 announcement that it will implement a federal corporate tax regime at a standard nine percent rate, which will apply to relevant businesses from . . .

Americas

European banks’ tax haven use persists but varies widely, study finds

September 7, 2021

Large European banks report an average of 20% of their profits in tax havens, but some report more than half of their profits in such jurisdictions while others report none, according to a September 6 report from the EU Tax Observatory . . .

Asia-Pacific

Gulf Cooperation Council countries and businesses prepare for global minimum tax

August 16, 2021

Raman Ohri, Keypoint, discusses the dilemma that the July 1 inclusive framework agreement on a global minimum tax created for Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the United Arab Emirates . . .

Africa

Australia to change to corporate tax residency test

October 6, 2020

The Australian government will propose to change the corporate residency test used to determine if a company incorporated offshore is liable for income tax in Australia, budget documents released today . . .

Asia-Pacific

Switzerland Federal Council approves tax treaty with Bahrain, amendments to Kuwait tax treaty

August 28, 2020

The Swiss Federal Council on August 26 adopted laws approving a new . . .

American Samoa

Netherlands government publishes revised draft list of low tax jurisdictions

October 8, 2019

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. . . .

Asia-Pacific

Kuwait, Iraq sign tax treaty: Kuwait Times→

May 13, 2019
Asia-Pacific

India-Kuwait tax treaty protocol enters into force

May 7, 2018

India’s Central Board of Direct Taxes on May 7 announced that a protocol amending the 2006 India-Kuwait double tax treaty . . .

Americas

Swiss advance information exchange for tax purposes with Singapore, Hong Kong, other financial centres

May 11, 2018

Davide Anghileri of the University of Lausanne discusses the Swiss government’s progress advancing exchange of financial account information for tax purposes with Singapore, Hong Kong, and several countries, including Bahamas and Bahrain, that apply automatic exchange in a non-reciprocal manner . . .

Asia-Pacific

Kuwait sends first FATCA file to US: Arab Times→

October 10, 2017
American Samoa

Netherlands publishes tax ‘blacklist’ for CFC rules

January 8, 2019

Jian-Cheng Ku, Robin Theuns, and Rhys Bane of DLA Piper Nederland N.V., discuss the Dutch Ministry of Finance’s blacklist of low tax jurisdictions for controlled foreign company purposes. published December 28, 2018 . . . 

Asia-Pacific

Lebanon, Kuwait, Turkey sign international tax agreements

May 13, 2017

Lebanon and Kuwait have signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, bringing total signatories to the agreement. . .

Asia-Pacific

Taiwan offers VAT refund to some foreign enterprises without fixed place of business

March 14, 2017

Taiwan’s taxation office announced Monday that foreign enterprises and other entities from specified countries that have no fixed place of business in Taiwan but engage in. . . 

Asia-Pacific

Kuwait signs tax transparency agreement

August 22, 2016

The OECD has announced that Kuwait has signed the CRS Multilateral Competent Authority Agreement, a step required to put into place automatic exchange of financial account information with . . .

Asia-Pacific

UAE says nations still negotiating terms of regional VAT, corporate tax under study

August 19, 2015

The UAE Ministry of Finance’s (MoF) said August 18 that while Gulf Cooperation Council (GCC) countries have agreed to simultaneously launch a value added tax (VAT), the countries have yet to settle. . .

Asia-Pacific

US and Kuwait sign Model 1 FATCA IGA

May 4, 2015

The US Treasury Department has updated its FATCA website, reporting that Kuwait has signed a Model 1 intergovernmental agreement (IGA) with the United States as of April 29. The text

What’s Next

May 19 – 20Tax Council Policy Institute ConferenceWashington, D.C.
May 19 – 20IFA Second European Region ConferenceMilan, Italy
May 24IFA Webinar Series Pillar Two: An UpdateVirtual Event
Sept. 4 – 8IFA CongressBerlin
Add Your Event
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

OUR INTERNATIONAL TAX AND TRANSFER PRICING EXPERT AUTHORS
More than 300 international tax and transfer pricing experts from around the the world have published with MNE Tax. You can find listing of our authors below:

Europe
Austria
Belgium
Bulgaria
Croatia
France
Germany
Ireland
Italy
Luxembourg
Netherlands
Norway
Poland
Spain
Sweden
Switzerland
Ukraine
United Kingdom

Asia-Pacific
Australia
Cambodia
China
Georgia
Hong Kong
India
Israel
Japan
Singapore
Turkey
UAE
Vietnam

Americas
Argentina
Brazil
Canada
Chile
Canada
Mexico
Peru
United States
□ California
□ DC area
□ Florida
□ Illinois
□ Massachusetts
□ New York
□ Pennsylvania
□ Washington
Uruguay 

Africa
Benin
Côte d’Ivoire
Mauritius
South Africa
Zimbabwe

For information about publishing with MNE Tax, please visit this link.

Sign up for FREE Updates:

Don't miss the latest tax & transfer pricing news!
Sign up now
  • My account

Search MNE Tax

Latest

  • Policy Paper: Transfer pricing documentation
    July 26, 2022
  • Indonesia Taxes Crypto Asset Transactions
    July 12, 2022
  • New CbC Reporting Requirements to Apply in Kenya
    July 7, 2022
  • The Colombian National Tax and Customs Administration (DIAN) modified 2021’s Resolution 164 related to the Ultimate Beneficial Owner´s Report (RUB).
    July 5, 2022
  • Frustrated with Congress, Intel delays chips groundbreaking ceremony
    June 28, 2022
  • Finnish Tax Administration to Publish Guidance on Reverse Hybrid Legislation
    June 28, 2022
  • The Evolution of Transfer Pricing in Saudi Arabia
    June 23, 2022
  • The Functional Analysis—What You Need to Know
    June 22, 2022
  • How International Organizations are Changing Transfer Pricing Compliance
    June 22, 2022
  • UK delays Pillar 2 of global tax rules to December
    June 22, 2022
  • The OECD’s Tax Transparency in Africa 2022: Africa Initiative Progress Report
    June 22, 2022
  • Mutual Agreement Procedures (MAP) and Tax Treaties benefit grant General Rules under public consultation in Dominican Republic
    June 21, 2022

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

R&D Tax Credit News

  • Muddled goals, broad scope lead to unexpected costs of OECD tax agreement
    April 20, 2022
  • US House of Representatives Ways and Means Committee Republicans reintroduce R&D-related legislation: Committee on Ways and Means→
    April 20, 2022
  • Irish Department of Finance seeks public comments by May 30 on research & development (R&D) tax credit and the `Knowledge Development Box,’ an OECD-compliant intellectual property regime, which provides relief from corporation tax on income arising from qualifying assets, such as computer programs and inventions protected by a qualifying patent: Irish Ministry of Finance→
    April 18, 2022
  • What does the Marijuana Opportunity Reinvestment and Expungement Act mean for the R&D tax credit?
    April 7, 2022
  • South Africa’s R&D Catch-22: Lydia Clowney / CrossBorder Solutions→
    April 6, 2022

Accounting & Reporting News

  • Calls are increasing for company disclosures on tax to help build public trust and fit in with environmental, social and governance (ESG) agenda: Aidan Lucey / The Irish Times→
    April 20, 2022
  • Will Amazon’s investors make the rules on tax transparency more clear?: CrossBorder Solutions→
    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
  • Annual vs. quarterly provision: Howard Telson / CrossBorder Solutions→
    March 23, 2022

Transfer Pricing News

  • New CbC Reporting Requirements to Apply in Kenya
    July 7, 2022
  • The Evolution of Transfer Pricing in Saudi Arabia
    June 23, 2022
  • The Functional Analysis—What You Need to Know
    June 22, 2022
  • How International Organizations are Changing Transfer Pricing Compliance
    June 22, 2022
  • The OECD’s Tax Transparency in Africa 2022: Africa Initiative Progress Report
    June 22, 2022

US tax focus

  • Policy Paper: Transfer pricing documentation
    July 26, 2022
  • Indonesia Taxes Crypto Asset Transactions
    July 12, 2022
  • New CbC Reporting Requirements to Apply in Kenya
    July 7, 2022
  • The Colombian National Tax and Customs Administration (DIAN) modified 2021’s Resolution 164 related to the Ultimate Beneficial Owner´s Report (RUB).
    July 5, 2022
  • Frustrated with Congress, Intel delays chips groundbreaking ceremony
    June 28, 2022

Trending Now

  • OECD officials note disagreement over digital tax update, reveal plans for tax and transfer pricing guidance by Julie Martin | posted on May 4, 2020
  • Arm’s length principle mutations: control of risk in the OECD guidelines and variations in practice by Andrew Hickman | posted on January 13, 2021
  • US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure by Elisa Kaminsky | posted on May 13, 2020
  • OECD lists countries agreeing to country-by-country reporting exchange by Staff | posted on May 4, 2017
  • How prudent is it to conduct transfer pricing risk adjustments for captive cost centres? by Smarak Swain | posted on May 4, 2021
  • AgraCity’s Canada transfer pricing dispute: co-distribution and the markup for logistics by Dr. Harold McClure | posted on September 2, 2020
  • Return on assets (ROA) is an unreliable profit indicator by Ednaldo Silva | posted on October 2, 2019
  • The economics of leasing and the arm’s length standard by Dr. Harold McClure | posted on October 9, 2020

International Tax News
Transfer Pricing News

Publish with MNE Tax

About

Contact Us

Privacy Policy

Cookie Policy

Stay connected
  • LinkedIn
  • Twitter
  • Facebook

Copyright © 2021. DISCLAIMER: The information provided herein is general and may not be applicable in all situations. It should not be acted upon without legal advice accounting for a particular situation.