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What We’re Reading

Europe

Ireland’s guidance on Knowledge Development Box updated: Irish Tax and Duty Manual→

October 24, 2018
No Picture
Europe

EU states disagree on whether non-EU countries should become candidates for tax blacklist if they don’t force beneficial ownership disclosures: Joe Kirwin/ Bloomberg Tax→

July 31, 2018
Asia-Pacific

Australian bid to cut corporate rate to 25 percent fails: The Ecopch Times→

June 28, 2018
Americas

Trump administration to propose “reciprocal tax” on imports to counter unfair practices as soon as this week: Jordan Fabian / The Hill→

February 14, 2018
Asia-Pacific

Israel to challenge Google, Facebook tax payments: Efrat Neuman-/ Haaretz.com→

November 15, 2017
No Picture
Americas

US off EU tax have blacklist despite failing transparency criteria:  Joe Kirwin / Bloomberg BNA→

November 13, 2017
No Picture
Europe

EU Commission sues to force Ireland to recover Apple tax in State aid challenge: Philip Blenkinsop / Reuters→

October 5, 2017
No Picture
Europe

Britain blocking EU tax blacklist to protect overseas territories, German official claims: Mark Chandler / Express→

September 12, 2017
Americas

US, Israel to renegotiate tax treaty withholding rates: Hagai Amit / Haaretz→

July 26, 2017
Americas

WTO again rules Washington State business tax reduction benefiting Boeing is illegal: Dominic Gates / The Seattle Times→

June 15, 2017
Europe

Netherlands bill would increase transfer pricing documentation penalties: Robert Sledz / Thompsons Reuters Tax & Accounting→

May 3, 2017
Asia-Pacific

Google Australia to fight tax bill: Tony Yoo / Business Insider→

May 1, 2017
Multinational

Professors recommend conditional withholding tax on intragroup payments to combat tax avoidance: Jan Vleggeert & Henk Vording / SSRN→

April 20, 2017
Multinational

UN portfolio assists developing countries counter base-eroding payments from services: UN Financing for Development→

March 15, 2017

See: Protecting the Tax Base of Developing Countries against Base Erosion: Income from Services.

Asia-Pacific

Vietnam adopts transfer pricing decree: Nguyen Huong Giang / VietNamNet→

March 8, 2017

See: VietNamNet.

Europe

Romania poised to join BEPS implmentation forum: Daniel Florea / AGERPRES→

March 6, 2017

See: AGERPRES.

Asia-Pacific

No changes planned for India-Netherlands tax treaty: Sachin Dave & Vishal Dutta / The Economic Times→

January 12, 2017

See: The Economic Times.

Europe

UK threatens 10 percent corp rate if EU trade deal or bank access fails, source says: Reuters→

October 24, 2016

See: Reuters.

Asia-Pacific

Arbitration sought over Nepal tax bill stemming from acquisition of telecommunications provider:  Mobile World Live→

April 30, 2019
Europe

EU Commission assessing whether probe needed to determine if Ireland aids to Google regarding tax: Dara Doyle & Aoife White / Bloomberg→

April 16, 2019
Austria

EU digital services tax may face legal challenge on multiple fronts: Hamza Ali & Isabel Gottlieb / Bloomberg Tax→

January 23, 2019
Asia-Pacific

China plans company tax cuts, VAT reform: Reuters→

January 11, 2019
Asia-Pacific

China’s new tax on foreign workers takes effect: Sidney Leng / South China Morning Post→

January 2, 2019
Asia-Pacific

Australia hybrid mismatch law passes parliament, awaits Royal Assent: EY→

August 18, 2018
Europe

At least 48 companies could be caught by EU State aid probe into UK CFC group financing exception: Bloomberg→

June 21, 2018
Asia-Pacific

Israeli tax authority may need to refund VAT paid by publishers that received payments for ad space sold to Google Ireland: Bloomberg Tax→

May 23, 2018

   

Asia-Pacific

Singapore court rejects challenge to information exchange under tax treaty: IRAS→

May 16, 2018
Asia-Pacific

Facebook Australia settles with tax authority, pays AUD 31m (USD 23.2 m) more for tax years 2009–2015: Chris Duckett / ZDNet→

May 3, 2018
Asia-Pacific

Thailand’s Cabinet agrees to law requiring transfer pricing documentation: The Nation→

January 11, 2018

   

Multinational

Professors assess firm, tax profession, and civil society success in lobbying BEPS Project: Christina Elschner, Inga Hardeck & Marcel Max / ResearchGate→

January 4, 2018
No Picture
Africa

Congo’s lower house passes law raising mining tax: Aaron Ross / Reuters→

December 11, 2017
Europe

Netherlands issued 539 private tax rulings in 2016, fewest since 2010: Pearse Trust→

April 20, 2017
Multinational

UN portfolio assists developing countries counter base-eroding payments from interest, financing costs: UN Financing for Development→

March 15, 2017

See: Protecting the Tax Base of Developing Countries against Base-eroding Payments: Interest and Other Financing Expenses.

Americas

UVA professor analyzes tax EU State aid law as applied to tax rulings: Ruth Mason / SSRN→

March 1, 2017

See: SSRN.

Americas

WTO ruling prohibits Boeing’s Washington State tax break: BBC News→

November 28, 2016

See: BBC News. More: CBS News, Wall Street Journal, Seattle Times. Original Source: WTO.

Europe

UK to reject EU Commission CCCTB plan: The Guardian→

October 21, 2016

See: The Guardian.

Americas

US Supreme Court denies certiorari in Gillette case which held MTC apportionment formula not binding on California: Lawrence Hurley / Reuters→

October 11, 2016

See: Reuters.

Americas

Authors address US model tax treaty special tax regimes, subsequent law changes: Allison Christians & Alexander Ezenagu / SSRN→

May 20, 2016

See: SSRN

Europe

UK Public Accounts Committee concludes it’s impossible to tell if £130 million Google tax settlement was fair: UK Parliament→

February 24, 2016

See: UK Parliament.

Posts navigation

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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

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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

  • 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
  • Arm’s length principle mutations: control of risk in the OECD guidelines and variations in practice by Andrew Hickman | posted on January 13, 2021
  • Nike’s transfer pricing state aid dispute: the underlying issues by Dr. Harold McClure | posted on July 19, 2021
  • 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
  • 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

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