What We're Reading

Americas

Colombia tax reform expected to include rate reduction, thin cap change, new rules for financial transactions: EY→

October 29, 2018

Asia-Pacific

Bangladesh establishes new tax office to deal with foreign companies: Jasim Uddin / New Age→

October 3, 2018

Asia-Pacific

Indonesia to impose up to 10% import tariffs: The Jakarta Post→

September 23, 2018

Morocco to exempt industrial companies from corporate tax to spur investment: Reuters→

July 18, 2018

Americas

MNEs developing strategies to avoid the US’s new BEAT: Richard Rubin / Wall Street Journal→

June 26, 2018

Uganda

Uganda considers president’s proposal to tax social media users: John Semakula / New Vision→

April 20, 2018

Americas

US Supreme Court Justices consider South Dakota’s push to collect sales tax from out-of-state online retailers: Bernie Becker / Politico→

April 18, 2018

Denmark

Microsoft wins Danish transfer pricing case involving remuneration for marketing activities: Donal O’Donovan / Independent.ie→

March 29, 2018

Asia-Pacific

Vietnam can’t collect contested tax from Uber because the company has no bank accounts there: VN Express→

February 5, 2018

Europe

Slovakia to tax Uber, Airbnb, other providers of transport and accommodation services through digital platforms: The Slovak Spectator→

January 12, 2018

Asia-Pacific

Cognizant’s Indian subsidiary hit with Rs 2,500 crore (USD 375 million) tax bill from transfer pricing adjustment: Hemamalini Venkatraman / DT Next→

January 9, 2018

Asia-Pacific

UAE confident of removal from EU blacklist after tax reform, outstanding issues is implementing BEPS: Gulf News General→

December 7, 2017

Africa

Cayman Islands lobbies EU and UK officials seeking exclusion from tax blacklist: Brent Fuller / Cayman Compass→

November 27, 2017

Europe

Ireland needs to stay ahead of the corporate tax reform game: Cliff Taylor / The Irish Times→

September 16, 2017

Americas

Ecuador adds Hong Kong to tax haven blacklist: EY→

August 28, 2017

G20

OECD reports to G20 leaders on status of international tax agenda, tax transparency: OECD Secretary-General→

July 5, 2017

Asia-Pacific

UK and Australia’s different PE profit attribution approach yields double taxation and nontaxation: Celeste Black / SSRN→

June 28, 2017

Asia-Pacific

McDonald’s could run afoul of Australia’s diverted profits tax: Nassim Khadem / The Sydney Morning Herald→

June 1, 2017

Americas

Trump won’t back border adjustment tax, sources say: Kate Kelly, Rachel Abrams, Alan Rappeport: The New York Times→

April 25, 2017

Europe

UK updates GAAR guidance: HM Revenue & Customs→

April 7, 2017

Americas

Kadet & Koontz offer objective ethical framework to test MNE profit shifting structures: SSRN→

August 7, 2016

See: Profit-Shifting Structures: Making Ethical Judgments Objectively, by Jeffery M. Kadet, David L. Koontz, SSRN. Part one, Part two.

Europe

Russian State Duma approves MLI: Russia Business Today→

April 19, 2019

Europe

Germany considering new R&D tax break, sources say: Michael Nienaber / Reuters→

February 26, 2019

Multinational

Report alleges that four large drug companies allocate profits to tax havens to avoid tax: Oxfam→

September 23, 2018

Americas

Canadian Tax Court rules income from grocery firm Loblaw’s Barbadian banking subsidiary was taxable foreign accrual property income: BNN Bloomberg→

September 10, 2018

EU proposes to fund budget through CCCTB: Eoin Burke-Kennedy / The Irish Times→

June 13, 2018

Digital Economy

Germany’s Merkel proposes tax on digital data: Xinhua→

May 30, 2018

Multinational

Professors explore how MNEs shift risk among affiliates to move profits to low-tax countries: Johannes Becker, Niels Johannesen, Nadine Riedel→

May 21, 2018

Egypt

Egypt to use EU grant to improve cross-border tax system, other tax policies: Ahram Online→

March 8, 2018

Multinational

Transfer pricing rules should account for value created by exploitation of labor at price below living wage, allocating more profit to developing nations, professors say: Allison Christians & Van Apeldoorn→

March 4, 2018

EU officials to recommend removal from tax blacklist for Panama, South Korea, UAE, Barbados, Grenada, Macao, Mongolia, Tunisia: Francesco Guarascio / Reuters→

January 16, 2018

Hungary and Ireland oppose EU-wide CCCTB to harmonize taxation: Carlo Motta / European Sting→

January 9, 2018

Asia-Pacific

South Korea protests inclusion in EU tax blacklist: the hankyoreah→

December 7, 2017

Europe

France hits Microsoft with 600 million euro tax bill: L’Express→

September 25, 2017

Germany, France plan to propose tax on internet firms at Sept. EU meeting: The Local→

August 30, 2017

Americas

Court rules Canadian tax authority can’t question executives in Cameco transfer pricing case: Drew Hasselback / Financial Post→

August 17, 2017

Asia-Pacific

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

July 19, 2017

G20

The G20’s role in setting international tax standards reviewed: Sieb Kingma & Marcel GH Schaper / SSRN→

March 26, 2017

See: SSRN.

Americas

MNEs managing business in US could inadvertently create a US partnership, authors warn: Jeffery M. Kadet and David L. Koontz / SSRN

May 5, 2016

See: SSRN.

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