What We're Reading

Europe

Paradise Papers leak reveals Nike’s use of Dutch CV to hold trademarks and avoid tax: Simon Bowers / ICIJ→

November 6, 2017

Americas

Prof proposes “Dual Business Enterprise Income Tax” for US corporate reform: Edward D. Kleinbard / SSRN→

August 31, 2017

Czech Republic

Czech finance offices significantly increased tax take from multinationals in 2016: Radio Praha→

July 10, 2017

Americas

Professor proposes ‘dual business enterprise income tax’ to reform US business tax system: Edward D. Kleinbard / SSRN→

June 15, 2017

Americas

Author disputes Kleinbard arguement, says US MNEs invert to ameliorate tax-induced competitive disadvantage: Michael S. Knoll / SSRN→

June 8, 2017

Americas

US Joint Committee paper discusses how US tax policy can affect growth: Joint Committee on Taxation→

May 17, 2017

EU Presidency to argue MNE anti-tax avoidance measures increase uncertainty, reduce investment: Francesco Guarascio & Jan Strupczewski / Daily Mail Online→

April 7, 2017

Europe

“LuxLeaks” tax whistleblowers’s sentences reduced: Pierre Sorlut / France 24→

March 15, 2017

See: France 24. More: EU Observer, Deutsche Welle, ABC News.

Americas

Texas A&M professor assesses unknowns in US border-adjustment proposal: Jack Manhire / SSRN→

March 1, 2017

See: SSRN.

Europe

EU expected to open a new state aid tax ruling probe involving Luxembourg, sources say: Suzanne Lynch / Irish Times→

September 5, 2016

See: Irish Times.

Americas

Allergan, Pfizer abandon merger following new US tax regs on “serial” inversions: Don Lee / Los Angeles Times→

April 6, 2016

See: Los Angeles Times. More: Reuters. Related: MNE Tax.

British American Tobacco accused of avoiding nearly USD 1bn in tax in Bangladesh, Indonesia, Kenya, Guyana, Brazil, Trinidad and Tobago: Tax Justice Network→

May 1, 2019

Asia-Pacific

Malaysian parliament passes 6 percent digital services tax effective Jan 2020: Malaymail→

April 9, 2019

Asia-Pacific

Former Australian head of tax watchdog Ali Noroozi joins PWC: Eryk Bagshaw / The Canberra Times→

January 23, 2019

Europe

Russian VAT on foreign companies providing B2B electronic services kicks in: TASS→

January 2, 2019

Americas

OECD-led TFDE working on global digital tax solution similar to US GILTI, BEAT regimes; US floats marketing intangibles proposal: Isabel Gottlieb / Bloomberg Tax→

December 4, 2018

Asia-Pacific

Japan to raise sales tax to 10 percent in October: Digital Journal→

October 16, 2018

Europe

UK financial regulator considers prohibiting accounting firms that do audit work from consulting: Madison Marriage / Financial Times→

March 27, 2018

Europe

Ukraine updates transfer pricing rules, adds APA regime: DLA Piper→

January 31, 2018

Europe

Luxembourg court overturns conviction of “Lux Leaks” whistleblower Antoine Deltour, upholds conviction of Raphaël Halet: BBC News→

January 11, 2018

Europe

Coffey defends Irish proposal to tax multinational firms by limiting capital allowance offset to intangible asset revenue: Seamus Coffey / Irish Times→

November 15, 2017

Asia-Pacific

Australian tax office identifies tax gap from large corporates and MNEs: Nassim Khadem / The Sydney Morning Herald→

October 12, 2017

Americas

US Treasury considers reducing burden of tax regs under Section 367, Section 987: US Treasury→

October 5, 2017

Americas

Professor advocates ’25-25-25 plan’ for US tax reform: Chris William Sanchirico / SSRN→

August 28, 2017

Asia-Pacific

Sri Lanka proposes large penalties for violating transfer pricing rules: Economynext→

June 29, 2017

EU preparing law targeting lawyers, accountants that assist with tax avoidance: Jennifer Rankin / The Guardian→

May 31, 2017

Asia-Pacific

Facebook Australia restructures, pays more tax in response to MAAL: Nassim Khadem / The Sydney Morning Herald→

May 1, 2017

Asia-Pacific

Australia’s diverted profits tax becomes law: Sydney Morning Herald→

March 29, 2017

See: Sydney Morning Herald.

Americas

Professor identifies the stakeholders in Apple State aid tax controversy: J. Clifton Fleming Jr. / SSRN→

March 15, 2017

See: SSRN.

Americas

New US law nullifies SEC rule requiring public disclosure of taxes, other payments by extractives industry: Thomson Reuters Tax & Accounting→

February 16, 2017

See: Thomson Reuters Tax & Accounting,

Asia-Pacific

GE subsidiary has PE in India, court rules: Sachin Dave / Economic Times→

January 31, 2017

See: Economic Times.

Americas

Professors analyze taxation of US parented versus non-US parented multinationals with operations in US: Eric J. Allen & Susan C. Morse / SSRN→

January 12, 2017

See: SSRN.

Americas

Support builds among US House GOP members for Auerbach’s destination-based tax: Steve Lohr / The New York Times→

December 14, 2016

See: The New York Times. For Professors Reuven S. Avi-Yonah and Kimberly A. Clausing’s critique of the plan, see: SSRN.

Europe

UK consults on use of corporate tax losses: EY→

May 31, 2016

See: EY.

Americas

GAO report: 42 percent of large US corps paid no US income tax in 2012; those profitable paid 14 percent effective rate in 2008–2012→

April 15, 2016

See: GAO-16-363.

Europe

UK budget’s proposed withholding tax on royalties is contrary to EU law argues Worstall: Tim Worstall / Forbes→

March 17, 2016

See: Forbes.

Asia-Pacific

Israel tax authority planning 3%-5% digital firm tax on turnover: Ela Levi-Weinrib / Globes→

April 30, 2019

Asia-Pacific

Indonesia revises corporate tax holiday: KPMG→

April 16, 2019

Europe

Netherlands publishes law ratifying MLI: Overheid.nl→

March 19, 2019

May 19 – 20	Tax Council Policy Institute Conference	Washington, D.C.
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