What We're Reading–MNE Tax

Europe

Russian bill calls for tax on foreign movies: Russian Legal Information Agency (RAPSI)→

See: RAPSI.

Asia-Pacific

Australian budget to lower corporate tax rate, tighten thin cap rules, sources say: Joanna Mather / Financial Review→

See: Financial Review.

Europe

UK to propose corporate interest deduction limits, patent box changes: Financial Times→

See: Financial Times, Daily Mail Online.

Americas

Countries should abandon interim unilateral measures taxing the digital economy, US Republicans say: US House Ways and Means→

Digital Economy

Britain prepared to impose digital services tax, Hammond says: Hans van Leeuwen / Finacial Review→

October 2, 2018

Europe

Spain studying temporary tax on large tech companies, official says: 20 Minutoes (in Spanish)→

February 12, 2018

Europe

Amazon settles tax dispute with Italy for USD 118 million: Maria Ermakova / Bloomberg→

December 18, 2017

Europe

Netherlands orders review of 4,000 private tax rulings after learning that P&G ruling had insufficient signatures: Mehreen Khan / Financial Times→

November 8, 2017

Americas

Professors propose design for US territorial system with minimum tax, say true worldwide systems would be better: J. Clifton Fleming, Robert J. Peroni, Stephen E. Shay / SSRN→

October 18, 2017

Americas

US lobbyists set to attack global minimum tax in Republican plan: Lynnley Browning / Bloomberg→

October 2, 2017

Americas

Authors examine use of foreign tax holidays by US MNEs: Travis Chow, Jeffrey L. Hoopes, Edward L. Maydew / SSRN→

August 31, 2017

No Picture

France, Germany to push for “real” EU taxation of tech firms: Francois De Beaupuy, Caroline Connan, and Geraldine Amiel / Bloomberg→

Multinational

Taxation services in the absence of physical presence under the UN Model: Michael S. Kirsch / SSRN→

Americas

Authors consider US repatriation tax’s effect on bank loan rates: Zhiming Ma, Derrald Stice, Danye Wang / SSRN→

Europe

EU paper considers whether transfer pricing adjustments should change VAT taxable amount: EU Commission, VAT Committee→

Asia-Pacific

China pledges business tax cuts of 350 billion yuan (USD 50 billion), administrative fee relief: Frank Tang / South China Morning Post→

See: South China Morning Post.

Belgium

Belgium, Slovakia support for FTT may be wavering: Luxemburger Wort→

February 16, 2017

See: Luxemburger Wort.

Europe

Ireland issued 335 tax rulings in 2010–2012: TheJournal.ie→

January 26, 2017

See: TheJourtnal.ie.

Americas

European Parliament debate reveals strong support for Commission’s state aid verdict in Apple case: European Parliament→

September 14, 2016

See: European Parliament.

Multinational

G77 continues to push for UN-affiliated tax body: Inter Press Service→

August 10, 2016

See: Inter Press Service.

Asia-Pacific

China’s transfer pricing policies and practices reviewed by tax professor: Jingyi Wang / SSRN→

See: SSRN.

No Picture

Czech Republic rejects EU Commission digital services tax proposal, joining Ireland, Finland, Sweden: Reuters→

October 9, 2018

Americas

Boston Scientific, IRS finalize transfer pricing settlement: Brad Perriello / MassDevice→

Digital Economy

Professors propose withholding tax on cross-border business-to-business services in lieu of BEPS digital economy report alternatives: Andrés Báez Moreno & Yariv Brauner / SSRN→

Americas

New US tax law will increase tax on companies that inverted: Jonathan D. Rockoff and Nina Trentmann / Wall Street Journal→

February 13, 2018

Americas

US tax reform, particularly lower corporate rate, will boost US and global growth through 2020, IMF predicts: Josh Zumbrun / Wall Street Journal→

January 23, 2018

Asia-Pacific

Taiwan to levy corporate tax on foreign digital companies beginning in May: Kuo Chia-erh / Taipei Times→

January 2, 2018

Asia-Pacific

Singapore likely to address future revenue need with GST hike: Kenneth Cheng / Today→

November 20, 2017

No Picture

EU nations’ split over tax revealed at digital summit: EURACTIV.com→

October 2, 2017

Africa

India, Mauritius to soon discuss tax treaty amendment: Gireesh Chandra Prasad / Livemint→

August 28, 2017

Multinational

Study identifies offshore financial centers used for MNE tax avoidance: Javier Garcia-Bernardo, Jan Fichtner, Frank W. Takes & Eelke M. Heemskerk / Nature→

Americas

IRS loss in Amazon reveals need to repeal cost sharing, check-the-box regs, prof says: Reuven S. Avi-Yonah / SSRN →

Asia-Pacific

Korea hits Oracle with 315 billion won (USD 275 million) tax bill over software license fees paid to related Irish entity: Jung Suk-yee / BusinessKorea→

Multinational

Differing treatment of “goods” and “services” special tax zones harms developing countries, profs say: Reuven Avi-Yonah & Martin Vallespinos / SSRN→

See: SSRN.

Multinational

OECD should urge widespread adoption of mandatory binding arbitration to counter coming surge in tax disputes, Ernick says: David Ernick / Bloomberg BNA→

See: Bloomberg BNA.

No Picture

EU prepares challenge to Trump border tax plan: The Telegraph→

February 15, 2017

See: The Telegraph.

Americas

Bahamas must seek TIEAs now to avoid EU, OECD blacklisting, lawyer says: Neil Hartnell / Tribune 242→

September 28, 2016

See: Tribune 242.

Asia-Pacific

Thailand studying new tax rules for internet and technology companies: Reuters→

September 26, 2016

See: Reuters.

Asia-Pacific

Australian tax office issues 136 letters to multinationals warning of MAAL violations: Nassim Khadem / Sydney Morning Herald→

August 16, 2016

See: Sydney Morning Herald.

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