What We're Reading

Asia-Pacific

China extends temporary tax break for integrated circuit and software industry: EY→

May 30, 2019

Americas

US MNEs reversing inversions, less likely to invert in the first place, because of 2017 tax changes: Richard Rubin & Jared S. Hopkins / WSJ→

August 1, 2019

Asia-Pacific

New South Korea tax chief promises to reduce investigations into company tax affairs: Yonhap News Agency→

July 2, 2019

Europe

Dutch government to promote EU-wide carbon pricing, aviation taxes at two-day conference: Netherlands government→

June 20, 2019

Europe

Malta publishes new rules for consolidated groups: Government Gazette of Malta→

June 10, 2019

BVI, Bermuda, Cayman top tax haven list; UAE, UK, France most aggressive in lowering other countries withholding tax via treaty: Tax Justice Network→

May 29, 2019

Ten EU states considering German plan for .2% tax on purchases stock in EU headquartered companies: Reuters→

June 17, 2019

Asia-Pacific

Oman to delay 5 percent VAT until 2021: Avalara VATLive→

July 31, 2019

Digital Economy

French National Assembly and Senate conference committee reaches agreement on digital services tax: French Senate (in French)→

June 30, 2019

Americas

In letter, US Senators Grassley and Wyden urge Treasury to use “all available tools” including Section 891, to stop France from enacting a DST: US Senate Committee and Finance→

June 24, 2019

Europe

France to end 1 billion Euros of business tax breaks to finance personal income tax relief, minister says: Reuters→

June 19, 2019

Americas

US strikes deal with Mexico, suspends tariffs on Mexican goods: David Jackson / USA Today→

June 10, 2019

Americas

US IRS investigating Uber’s 2013–14 transfer pricing position: Giles Turner / Bloomberg→

June 4, 2019

Asia-Pacific

Oman temporarily suspends dividend and interest withholding tax to attract foreign investment: PwC→

May 23, 2019

Africa

Zimbabwe enacts transfer pricing documentation law: Alois Vinga / NewZimbabwe.com→

May 17, 2019

Asia-Pacific

Iraq, Netherlands sign tax treaty: Sangar Ali / Kurdistan24→

July 1, 2019

Americas

US Senate to consider Chile, Hungary, Poland, Japan, Luxembourg, Switzerland tax treaty protocols: Bloomberg Tax→

June 18, 2019

Africa

South Africa to introduce carbon tax on June 1: Tsvetana Paraskova / OilPrice.com→

May 30, 2019

Cyprus

Cyprus drafting new transfer pricing law to harmonize with OECD guidelines: Annie Charalambous / In-Cyprus.com→

May 28, 2019

Digital Economy

International tax rules should recognize value creation from scale, brands, market access, Irish Minister says: Reuters→

May 23, 2019

G20

OECD report to G20 leaders highlights new developments in digitalization effort, BEPS implementation, tax transparency: OECD→

June 30, 2019

Americas

Rand Paul to introduce amendments to four tax treaty protocols under US Senate consideration: Isabel Gottlieb & Kaustuv Basu / Bloomberg Tax→

June 24, 2019

Europe

UK launches court challenge to EU Commission’s finding that CFC financing company exemption is state aid: KPMG→

June 24, 2019

Asia-Pacific

Cyprus, Kazakhstan sign tax treaty: KNEWS→

May 17, 2019

Asia-Pacific

Saudi Arabia publishes English-language guide on making tax rulings requests: General Authority of Zakat & Tax→

August 5, 2019

Europe

Incoming European Commission president says tech giants must pay fair share of tax, plans carbon border tax: Bloomberg Tax→

July 22, 2019

Europe

14 MNEs, including Vodafone and GSK, launch court challenge to EU Commission finding of State aid in UK CFC exception: ICAEW Economia→

July 18, 2019

Europe

Netherlands establishes expert commission to examine how to make multinational taxation “more fair”: John O’Donnell & Toby Sterling / Reuters→

June 12, 2019

Digital Economy

Professors discuss rational, advantages, and problems of pillar 2 GLOBE proposal: Joachim Englisch & Johannes Becker / SSRN→

June 10, 2019

Multinational

Professor offers alternatives to OECD’s “questionable” hybrid entity mismatch approach: Leopoldo Parada / SSRN→

June 10, 2019

Americas

France seeks to reach digital tax deal with US at August G7 meeting, French minister says: The Local→

July 29, 2019

Americas

White House weighs indexing capital gains to inflation through executive order or rule change, sources say: Saleha Mohsin / Bloomberg→

June 27, 2019

Asia-Pacific

Australia considering patent box tax break for IP, Treasurer Josh Frydenberg says: Denham Sadler / InnovationsAus.com→

June 24, 2019

Asia-Pacific

India urges digital tax solution based on ‘significant economic presence’ at G20 finance ministers meeting: KNN→

June 10, 2019

Europe

Ireland updates list of countries with which it exchanges information on tax rulings: Tax and Duty Manual Part 35-00-01→

June 10, 2019

Asia-Pacific

Sri Lanka, Denmark to revise tax treaty: Economynext→

June 6, 2019

Asia-Pacific

China offers tax break to chip design, software firms: Reuters→

May 23, 2019

Multinational

Prof offers alternatives to OECD approach to hybrid entity mismatches: Leopoldo Parada / SSRN→

May 16, 2019

Americas

Bermuda, Aruba, Barbados set to be removed from EU tax blacklist, EU official says: Reuters→

May 13, 2019

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