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

New Zealand

Asia-Pacific

Draft New Zealand tax bill requires accurate information about who the `beneficial owner’ is of a company: Devdiscourse→

March 22, 2022
Asia-Pacific

R&D in New Zealand: fresh thinking for an innovation culture: Clowney / CrossBorder Solutions→

February 23, 2022
Americas

UK consults on introduction of corporate re-domiciliation regime

November 2, 2021

The UK government on October 27 opened a consultation on the possibility of introducing a “corporate re-domiciliation” regime to make it easier for companies to relocate to the UK while maintaining . . .

Americas

Asia to see disparate impacts from global digital tax reforms, IMF reports

September 15, 2021

Global tax reform efforts to address digitalization of the economy would likely have modest revenue effects in Asia, on the whole, according to a September 14 report from the International Monetary Fund; however, the effects would be uneven . . .

Americas

New Zealand will levy digital services tax on locally-derived revenues of Google, Facebook if no OECD accord is reached, Revenue Minister says: Jonathan Milne / newsroom.pro→

May 20, 2021
Asia-Pacific

New Zealand enhances R&D tax credit refundability to lessen impact of COVID-19

May 3, 2021

New Zealand’s Inland Revenue has brought forward by one year the application date of broader refundability for the R&D tax credit in a move intended to help businesses retain their R&D capability during the COVID-19 outbreak, the government said . . .

Americas

Google UK reports its 2020 financials: the transfer pricing implications

April 28, 2021

Dr. J. Harold McClure, New York City, discusses the transfer pricing implications of Google UK’s 2020 financial report . . .

Americas

Ireland, Mexico among countries struggling to timely resolve MAP tax and transfer pricing cases

April 19, 2021

Five of eight countries in the OECD’s latest round of peer review reports failed to resolve mutual agreement procedure (MAP) cases within the average 24-month timeframe sought by the OECD . . .

Asia-Pacific

New Zealand parliament passes tax bill

March 24, 2021

The New Zealand government today announced that parliament has passed a tax bill that includes measures allowing businesses to claim greater deductions for feasibility expenditures . . .

Asia-Pacific

New Zealand hits Oracle with NZ 20.3M (USD 14.4M) in transfer pricing assessments: Rob O’Neill / New Zealand Reseller News→

December 23, 2020
Africa

OECD publishes details on 40 countries’ uptake of transfer pricing rules for hard-to-value intangibles

December 16, 2020

The OECD today published 40 responses to a questionnaire that asked officials whether their country has adopted transfer pricing rules for . . .

Asia-Pacific

New Zealand provides Covid-19 transfer pricing guidance

September 16, 2020

Leslie Prescott-Haar and Sophie Day of TP EQuilibrium | AustralAsia LP, New Zealand, discuss recently released New Zealand Inland Revenue transfer pricing guidance for businesses affected by Covid-19 . . .

OECD
Americas

OECD publishes report on tax policy reforms enacted both before and after COVID-19 in 37 OECD member countries plus Argentina, China, Indonesia, South Africa: OECD→

September 4, 2020
Asia-Pacific

New Zealand proposes tax measures in response to COVID-19 outbreak: New Zealand Inland Revenue→

March 18, 2020
Asia-Pacific

Cisco pays New Zealand NZ 4.6m (~USD 3m) additional tax for transfer pricing compensating adjustment: Tom Pullar-Strecker / Stuff.co.nz→

February 5, 2020
Asia-Pacific

New Zealand–China tax treaty enters into force

December 30, 2019

The New Zealand government has announced that the . . .

Asia-Pacific

Microsoft settles New Zealand transfer pricing dispute: Paul McBeth / NZ Herald→

December 3, 2019
Asia-Pacific

New Zealand issues updated R&D guide: Inland Revenue Service→

November 29, 2019
Asia-Pacific

New Zealand tax authority cracks down on foreign-owned wholesalers and distributors

November 21, 2019

Leslie Prescott-Haar, Stefan Sunde, & Sophie Day of TP EQuilibrium | AustralAsia LP, discuss new actions taken by the New Zealand Inland Revenue in October 2019 to ensure compliance by foreign-owned New Zealand entities that may be considered wholesalers or distributors . . .

Asia-Pacific

Switzerland’s Federal Council approves amendments to tax treaties with New Zealand, Netherlands, Norway, Sweden

November 6, 2019

Switzerland’s Federal Council on November 6 approved four tax treaty protocols . . .

Europe

New Zealand, Guernsey sign tax treaty protocol

September 18, 2019

The governments of New Zealand and Guernsey have signed protocol to their tax information . . .

Asia-Pacific

New Zealand government special report addresses GST on low-value imported goods: Policy and Strategy, Inland Revenue→

August 20, 2019
Asia-Pacific

New Zealand updates tax policy work plan

August 15, 2019

The New Zealand government on August 8 updated its tax policy work plan which reflects , , ,

Africa

Switzerland to exchange financial account information with 33 more countries for tax purposes

August 15, 2019

Davide Anghileri of the University of Lausanne discusses an August 14 decision of Switzerland’s Federal Council confirming that Switzerland will exchange financial account information with 33 more reviewed partner countries . . .

Asia-Pacific

New Zealand digital services tax update

June 11, 2019

Leslie Prescott-Haar, Stefan Sunde and Sophie Day of TP Equilibrium AustralAsia discuss a consultation launched by New Zealand Inland Revenue June 4 proposing a 3 percent digital services tax . . .

Asia-Pacific

New Zealand’s revised transfer pricing regime

May 13, 2019

Leslie Prescott-Haar, Stefan Sunde, and Sophie Day of TP EQuilibrium | AustralAsia LP, discuss final international tax and transfer pricing guidance published by the New Zealand Inland Revenue April 29 . . .

More News

New Zealand ratifies BEPS MLI

August 2, 2018

New Zealand has ratified the BEPS multilateral instrument (MLI) the New Zealand government today announced. The treaty, formally . . .

Asia-Pacific

New Zealand to explore digital services tax for multinationals

February 19, 2019

The New Zealand government today announced that it will open . . .

Asia-Pacific

New Zealand proposal would impose GST on foreign online low-value sales

October 17, 2018

New Zealand’s Minister of Revenue today announced proposed new GST rules applicable to online . . .

Asia-Pacific

New Zealand passes BEPS bill to prevent multinational tax avoidance

June 27, 2018

New Zealand’s parliament has passed the Taxation (Neutralising Base Erosion and Profit Shifting) Bill, aimed at curtailing tax avoidance by multinationals, Revenue Minister . . .

Asia-Pacific

New Zealand government report advocates no reduction in corporate rates, consideration of digital firm equalization levy: Tax Working Group→

September 23, 2018
Asia-Pacific

New Zealand announces new R&D tax incentives

October 3, 2018

The New Zealand government today proposed a new research and development (R&D) tax incentive package designed to promote investment. Legislation providing for the credit will . . .

Asia-Pacific

New Zealand to opt for diverted profits tax if Labor leads government: Audrey Young / NZ Herald→

July 19, 2017
Asia-Pacific

Multilateral tax treaty enters into force in Singapore affecting 14 bilateral treaties

April 1, 2019

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered . . .

Asia-Pacific

New Zealand, Hong Kong agree to automatic exchange of tax information

June 28, 2017

New Zealand and Hong Kong today signed a protocol to their tax treaty allowing for the automatic exchange of information in tax matters between the two countries. The countries’ 2010 tax treaty . . .

Asia-Pacific

New Zealand advances tax law imposing GST on low-value online sales

December 5, 2018

The New Zealand government today introduced . . .

Americas

New Zealand proposes rules to combat multinational tax avoidance through use of hybrid mismatches

September 6, 2016

The New Zealand government has today released for discussion proposed measures to prevent multinational corporations from avoiding tax through use of hybrid mismatch . . .

Asia-Pacific

New Zealand R&D tax incentive bill introduced: Inland Revenue→

October 29, 2018
Asia-Pacific

New Zealand government seeking amendments to transfer pricing provision in tax bill

February 15, 2018

The New Zealand government on February 14 announced that it will recommend a change to transfer pricing provisions in a bill designed to curtail tax avoidance . . .

Posts navigation

1 2 »

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

  • Arm’s length principle mutations: control of risk in the OECD guidelines and variations in practice by Andrew Hickman | posted on January 13, 2021
  • OECD officials note disagreement over digital tax update, reveal plans for tax and transfer pricing guidance by Julie Martin | posted on May 4, 2020
  • US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure by Elisa Kaminsky | posted on May 13, 2020
  • How prudent is it to conduct transfer pricing risk adjustments for captive cost centres? by Smarak Swain | posted on May 4, 2021
  • OECD lists countries agreeing to country-by-country reporting exchange by Staff | posted on May 4, 2017
  • Nike’s transfer pricing state aid dispute: the underlying issues by Dr. Harold McClure | posted on July 19, 2021
  • 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.