From the Firms–MNE Tax

Africa

Nigeria publishes country-by-country reporting regulations: KPMG→

June 28, 2018

Americas

Canadian appeals court overturns decision in Univar, concludes GAAR does not apply to paid-up-capital planning during acquisition: EY→

October 23, 2017

Europe

Russian court supports taxpayer in challenge to transfer pricing method: CMS→

September 11, 2017

Europe

Russian draft law on country-by-country reporting introduced: DLA Piper→

May 5, 2017

Asia-Pacific

Japan 2017 tax reform bill enacted: EY→

March 30, 2017

See: EY.

Europe

Sweden proposes financial activities tax: KPMG→

November 26, 2016

See: KPMG.

Europe

Polish draft bill taxes nonresidents’ capital gains on sales of Polish securities: EY→

April 29, 2016

See: EY

Americas

Chile’s customs now accepts value set in APA: KPMG→

August 18, 2018

Africa

Mauritius proposes to alter taxation of firms holding global business licenses, banking institutions: EY→

July 6, 2018

Europe

Netherlands 2018 budget proposals include expansion of dividend withholding tax exemption: EY→

September 22, 2017

Europe

Norway proposes to amend tax residency rules: EY→

March 22, 2017

See: EY.

Africa

South Africa’s budget includes anti-avoidance measures: EY→

February 22, 2017

See: EY.

Cyprus

Cyprus releases new IP box rules: EY→

October 21, 2016

See: EY.

Swiss Parliament approves final corporate tax reform bill: EY→

June 20, 2016

See: Deloitte. More: EY.

Africa

Mauritius changes taxation of corporations conducting cross-border business: EY→

August 18, 2018

Americas

US GAAP would require recognition of tax reform’s effect in 2017: Marks Paneth→

December 6, 2017

Cyprus

Cyprus guidance revises transfer pricing framework for intragroup financing: EY→

July 6, 2017

Americas

US IRS appeals Tax Court decision in Medtronic over transfer pricing: KPMG→

May 5, 2017

Europe

Sweden’s parliament approves law on transfer pricing documentation, country-by-country reporting: KPMG→

March 8, 2017

See: KPMG.

Europe

Luxembourg passes country-by-country reporting law: KPMG→

December 22, 2016

See: KPMG.

Asia-Pacific

Turkey proposes tax on e-commerce: EY→

September 8, 2016

See: EY.

Asia-Pacific

China issues withholding tax guidance: EY→

November 16, 2017

Europe

Final German withholding tax rules for payments for software, cloud or database use transactions released: EY→

November 3, 2017

Asia-Pacific

Taiwan proposes controlled foreign company rule amendments: EY→

June 28, 2017

Europe

Authors identify Irish tax treaties to be amended by MLI: Matheson→

June 8, 2017

EU Parliament legal affairs concludes that public country-by-country reporting needs only majority vote to pass: EY→

February 8, 2017

See: EY .

Asia-Pacific

Draft Turkish transfer pricing guidance covers documentation, comparability factors, cost contribution arrangements: PwC →

May 12, 2016

See: PwC

From the Firms

WCO updates guide to customs valuation and transfer pricing: Joel Cooper & Dan Arends / DLA Piper→

July 6, 2018

Asia-Pacific

Australia extends local filing deadline for multinationals: PwC→

May 7, 2018

Asia-Pacific

Hong Kong bill would extend tax deduction for acquiring IP rights: EY→

April 17, 2018

Americas

Argentina tax reform bill includes corporate rate reduction: EY→

November 3, 2017

Europe

French Constitutional Court rules dividend distribution tax unconstitutional: KPMG→

October 12, 2017

Asia-Pacific

Taiwan proposes 3-tiered transfer pricing documentation rules: PWC→

September 11, 2017

Cyprus

Cyprus requires transfer pricing study for back-to-back loans: KPMG→

March 8, 2017

See: KPMG.

CJEU rules Denmark must grant exemption for interest not deductible under German thin capitalization rules: Meijburg & Co→

December 22, 2016

See: Meijburg & Co. For the decision, see: Masco Denmark.

Europe

Luxembourg law on VAT grouping published: Loyens & Loeff→

August 15, 2018

Europe

France expected to enact surtax on corporate income tax for large firms: Deloitte→

November 3, 2017

Europe

UK Finance bill restricts interest deductions: Out-Law.com→

September 11, 2017

Africa

Brazil consults on MAP changes: Alex Jorge & Humberto Marini / DLA Piper→

September 30, 2016

See: DLA Piper.

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