What We're Reading

Africa

300 economists call for public country-by-country reporting, disclosure of company and trust beneficial owners: Oxfam International→

May 9, 2016

See: Oxfam International.

Europe

Italy and Kering expected to settle tax avoidance case involving Swiss sub for 1.3–1.4 b euros (USD 1.5-1.6 b): Emilio Parodi / Reuters→

April 25, 2019

Digital Economy

France won’t replace digital tax unless OECD solution captures value of data, Le Maire says: Isabel Gottlieb / Bloomberg Tax→

April 14, 2019

EU considering screening EU countries for tax blacklist inclusion, Italian minister says: Reuters→

October 11, 2018

Americas

New US tax law will have profound effects on international tax system, IMF paper says: Nigel A Chalk ; Michael Keen ; Victoria J Perry / International Monetary Fund→

August 13, 2018

Africa

Mauritius budget alters foreign tax credit rules: Lubna Kably / Times of India→

June 20, 2018

Asia-Pacific

Delhi High Court refuses to halt UK arbitration of Vodafone’s India tax dispute: Business Line→

May 9, 2018

Europe

Italy seeks more tax from Irish MNE Mediolanum in residency dispute: Reuters→

April 26, 2018

Europe

French activists protest tax avoidance through staged ‘die-ins’ at Apple stores: Roger Fingas / appleinsider→

April 9, 2018

US will exempt EU from aluminum and steel tariffs, French finance minister predicts: Francesco Canepa / Reuters→

March 20, 2018

Americas

US to unveil on Friday tariffs on 100+ Chinese products developed using stolen or forced handover of US IP: Damian Paletta, Steven Mufson & Josh Dawsey / The Washington Post→

March 20, 2018

Americas

Mexico, Canada may gain temporary exemption from US tariffs on steel and aluminum: David J. Lynch, Heather Long & Damian Paletta / The Washington Post→

March 7, 2018

Asia-Pacific

China provides tax exemption to foreign investors reinvesting profits in select industries: Maggie Zhang / South China Morning Post→

January 3, 2018

Europe

Netherlands government defends plan to scrap dividend tax by 2020: DutchNews.nl→

November 16, 2017

Americas

US Senate and House Republicans offer different approaches to international tax reform: Lynnley Browning / Bloomberg→

November 15, 2017

Americas

US Ways and Means chair floats five-year phase-in for border tax to soften blow to retail: Sahil Kapur / Bloomberg→

June 14, 2017

Multinational

Authors survey academic research on corporate tax avoidance: Jaron H. Wilde & Ryan J. Wilson / SSRN→

May 15, 2017

Americas

Google avoided $3.6 billion tax in 2015 via ‘Dutch Sandwich’ structure: Jeremy Kahn & Martijn Van Der Starre / Bloomberg→

January 3, 2017

See: Bloomberg.

Europe

McDonald’s moving tax domicile of non-US operations from Luxembourg to UK: Tom Espiner / BBC News→

December 8, 2016

See: BBC News.

Asia-Pacific

Japan to extend R&D tax credit to service businesses: Nikkei Asian Review→

November 17, 2016

See: Nikkei Asian Review.

Asia-Pacific

Ting, Faccio, & Kadet analyze impact of Australia’s MAAL and DPT on multinational Internet businesses: SSRN→

August 17, 2016

See: SSRN.

Africa

Trade group challenges Slovak tax on foreign retailers: ESM Magazine→

February 4, 2019

Multinational

Professor disputes treatment of captive insurance under OECD transfer pricing/financial transactions draft: Vikram Chand / Kluwer International Tax Blog→

September 27, 2018

Asia-Pacific

Amazon to block Australian customers before 10 percent GST on imported online goods kicks in: Byron Kaye/ Reuters→

June 4, 2018

EU threatens import tax on US jeans, bourbon, orange juice, Harleys if US hits EU steel, aluminum with tariffs: Doug Palmer and Adam Behsudi / Politico→

March 6, 2018

Asia-Pacific

Pakistan’s president instructs government to implement tax reforms: The News→

January 10, 2018

Asia-Pacific

Saudi Arabia, UAE introduce 5% VAT on most goods and services: Simeon Kerr & Ahmed Al Omran / Financial Times→

January 2, 2018

Europe

Professor criticizes effort to tax digital firm revenue in market country: Michael Devereux / University of Oxford→

November 20, 2017

Europe

MNEs continue to use “Double Irish” tax loophole via Malta treaty: Dominic Coyle / Irish Times→

November 14, 2017

Multinational

Guidance needed on transfer pricing for digital business models, authors say: Christoph Spengel & and Marcel Olbert / TPPI→

October 2, 2017

Multinational

UN paper summarizes unilateral laws taxing digital activity, urges long-term solutions: UN Economic and Social Council→

September 8, 2017

BEPS measures may be limited by EU law: Sjoerd Douma / SSRN→

July 12, 2017

Europe

Greek court requires 5-year limitation for most tax cases: Tornos news→

July 3, 2017

Professor offers arguments supporting EU Commission conclusions in McDonald’s State aid investigation: Fadi Shaheen / SSRN→

May 23, 2017

Europe

LuxLeaks whistleblower, Antoine Deltour, to appeal criminal conviction: EU Reporter→

April 12, 2017

Europe

UK makes procedural changes to GAAR guidance: HM Revenue & Customs→

April 4, 2017

Multinational

Country-by-country reporting should be extended to include most MNEs controlled by private investment funds, prof argues: Omri Y. Marian / SSRN→

January 6, 2017

See: SSRN.

Americas

Boston Scientific settles $1.3 billion transfer pricing dispute for $275 million: Sam Schaust / Twin Cities→

July 20, 2016

See: Twin Cities, Minneapolis Star Tribune.

EU and US officials, tax profs debate EU State aid tax cases: Diane Ring / The Surly Subgroup→

May 9, 2016

See: The Surly Subgroup.

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