What We're Reading

Europe

Sweden to more closely scrutinize transactions involving EU blacklist countries: The Local→

March 21, 2018

EU to launch State aid probe into Netherlands tax ruling granted Ikea: Financial Times→

December 17, 2017

Multinational

Oxfam identifies 35 countries that should be on EU tax haven blacklist to be released next week, uses EU criteria: Oxfam→

November 28, 2017

Americas

Altera case shows that US believes it is bound by arm’s length standard in non-treaty cases: Reuven S. Avi-Yonah / Michigan Journal of International Law→

November 20, 2017

Europe

France’s Macron advocates EU-wide corporate tax rate: RTE→

September 26, 2017

Americas

Brazil to appeal WTO order to remove tax advantages favoring domestic goods: Lisandra Paraguassu & Silvio Cascione / Reuters→

September 4, 2017

Americas

Court approves US’s denial of tax benefits under US-Swiss treaty, principal purpose test considered: Starr International Company v. US→

August 16, 2017

EU Parliament briefing on public country-by-country reporting for MNEs: Cécile Remeur / Members’ Research Service→

July 3, 2017

Multinational

ICTD book explores unitary taxation with formulary apportionment: ICTD→

March 2, 2017

See: ICTD.

Americas

US border tax will be WTO compliant, Brady says: Sahil Kapur and Lynnley Browning / Bloomberg→

February 15, 2017

See: Bloomberg.

EU examining allegation that Ikea received State aid through tax deals: Gaspard Sebag & Francine Lacqua / Bloomberg→

September 14, 2016

See: Bloomberg.

Americas

Israeli High Court concludes law implementing FATCA is valid: Dov Benovadia / Hamodia→

September 13, 2016

See: Hamodia.

US and EU officials to discuss State aid case against Apple: Stephanie Bodoni & Aoife White / Bloomberg →

July 12, 2016

See: Bloomberg.

Americas

Prof. suggests US take IP under eminent domain at price IP transferred to tax haven: Andrew Blair-Stanek / SSRN→

April 22, 2016

See: SSRN.

Europe

Russia considers VAT on foreign digital products and services: Ilya Khrennikov & Stepan Kravchenko / Bloomberg Business→

February 9, 2016

See: Bloomberg Business.

International Monetary Fund

IFM Chief advocates “fundamental rethink of international taxation,” says current system is unfair, out of date, and harms low-income countries: International Monetary Fund→

March 26, 2019

Americas

US IRS announces changes to the CAP pre-filing program for large taxpayers: Internal Revenue Service→

August 28, 2018

Asia-Pacific

Australia proposes R&D tax changes to encourage large company spending: Aimee Chanthadavong / InnovationsAus.com→

July 2, 2018

Multinational

Professor addresses tax experts’ role in mediating ideas or policies, special interests, and political institutions: Miranda Stewart / SSRN→

May 30, 2018

Americas

Paraguay signs Multilateral Convention on Mutual Administrative Assistance in Tax Matters: OECD→

May 30, 2018

Europe

Apple can’t bar tax protesters from demonstrating in Apple stores, court rules: BBC News→

February 27, 2018

Asia-Pacific

Google to stop funneling New Zealand profits through low-tax Singapore: Matt Nippert / NZ Herald→

February 23, 2018

Asia-Pacific

Australia extends tax avoidance probe to ExxonMobil challenging zero corporate tax paid, related-party loans: Peter Hill / Bloomberg BNA→

December 7, 2017

Europe

13 of Ireland’s top 100 companies pay tax at 1% rate: The Irish Times→

September 29, 2017

EU to debate change to PE definition to impose tax on large online firms: Reuters→

September 7, 2017

Americas

US tax planning after the MLI: Jeffrey L. Rubinger & Summer Ayers LePree / Taxes Without Borders→

June 28, 2017

Americas

Illinois bill would forbid state contracts with expatriated residents of 38 ‘tax havens’ including Luxembourg: Brendan Bakala / Illinois Policy→

April 10, 2017

Europe

Luxembourg to support Ireland’s appeal in Apple State aid tax case: Joe Brennan / The Irish Times→

March 29, 2017

See: T he Irish Times.

Multinational

Authors discuss pros and cons of destination-based cash flow taxation: Auerbach, Devereux, Keen, Vella / Oxford University Centre for Business Taxation→

January 27, 2017

See: Paper.

Asia-Pacific

India issues tax guidance on MNE place of effective management: Central Board of Direct Taxes→

January 27, 2017

See: Central Board of Direct Taxes.

*This guidance will be analyzed in a forthcoming MNE Tax article.

Europe

Professor calls for renewed investigation of Lux Leaks scandal: Omri Y. Marian / SSRN→

November 3, 2016

See: SSRN.

Asia-Pacific

Chevron case reveals failure of OECD rules to aid pricing of intragroup loans, Australian professors say: Richard J. Vann, Graeme S. Cooper / SSRN→

August 23, 2016

See: SSRN.

Europe

UK to propose slashing corporate rate below 15 percent to contain Brexit fallout: BBC News→

July 4, 2016

See: BBC News. More: Bloomberg, The Guardian.

Armenia

Germany, Armenia sign tax treaty: Akholi News→

June 30, 2016

See: Akholi News.

Europe

LuxLeaks whistleblowers Deltour and Halet convicted of theft by Luxembourg court, receive suspended sentence and fines, journalist acquitted: Luxemburger Wort→

June 30, 2016

See: Luxemburger Wort, More: The Guardian, Irish Times, Reuters.

Europe

Authors analyze cross-border group financing behavior of MNEs in Germany: Stefan Greil and Dirk Schilling / SSRN →

April 22, 2016

See: SSRN.

Multinational

Millions of leaked documents from Panamanian law firm expose tax evasion and other crimes protected by offshore industry: ICIJ→

April 4, 2016

See: ICIJ.

Asia-Pacific

S. Korea to help neighboring countries combat MNE tax avoidance, induce countries to join BEPS effort: Yonhap→

March 30, 2016

See: Yonhap.

Asia-Pacific

Indonesia probing 2,000 foreign firms for tax avoidance through false transfer pricing positions: Tassia Sipahuta / The Jakarta Post→

March 29, 2016

See: The Jakarta Post.

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