Multinational

Featured News

Countries agree to crack down on tax havens that benefit multinationals with IP, other mobile income

November 15, 2018

An OECD-led coalition of 120+ nations has agreed that countries that impose no or only nominal taxes should be considered to have . . .

Africa

OECD releases updated report on “preferential tax regimes” benefiting multinationals

November 15, 2018

The OECD today released an updated report, approved by the 123-nation “Inclusive Framework on BEPS,” which identifies preferential tax . . .

Multinational

OECD transfer pricing guidelines should be replaced with improved, simplified methods, professor says: Sol Picciotto / ICTD→

November 14, 2018

Featured News

OECD guidance aids countries that prepare “synthesized text” of tax treaties reflecting MLI

November 14, 2018

The OECD on October 14 released guidance for countries that seek to develop “synthesized text” clarifying how . . .

Featured News

OECD clarifies effective date of MLI withholding tax provision

November 14, 2018

The OECD Secretariat today published guidance clarifying an effective date issue that has arisen for taxpayers . . .

Digital Economy

A digital tax is coming: what are the potential costs to Ireland?

November 13, 2018

Jim Stewart of Trinity Business School, Trinity College, Dublin, discusses the likely effects on Ireland of recent moves in the EU and elsewhere to increase taxation of multinational firms in the digital sector . . .

Americas

Grenada joins “Inclusive Framework on BEPS” to fight multinational group tax avoidance

October 26, 2018

Grenada has joined the “Inclusive Framework on BEPS,” becoming the . . .

Digital Economy

UN Committee of Experts meets to advance international tax and transfer pricing agenda

October 24, 2018

MNE Tax contributing editor, Davide Anghileri, of the University of Lausanne, discusses the Committee of Experts on International Cooperation in Tax Matters seventeenth session, held in Geneva on October 16–19 . . .

Americas

Antigua and Barbuda, Dominica, Saint Vincent and the Grenadines join “Inclusive Framework on BEPS”

October 23, 2018

Antigua and Barbuda, Dominica, and Saint Vincent and the Grenadines have joined the “Inclusive Framework on BEPS,” a coalition of countries that have pledged to implement minimum standards on international taxation . . .

More News

OECD/IGF final reports address BEPS tax avoidance in mining sector

October 22, 2018

The OECD’s Centre for Tax Policy and Administration and the IGF, a group of about 60 countries that are also UN members, on October 19, released three final practice notes addressing tax . . .

Americas

US formally asks the EU to “ditch” digital tax

October 22, 2018

Alan Rhode, co-founder of Taxmen.eu, discusses a US Senate Finance Committee letter, released last week, challenging the EU digital services tax, as well the latest positions of EU countries on the controversial proposal . . .

Africa

OECD officials discuss international tax and transfer pricing agenda

October 16, 2018

Tax officials provided an update on international tax and transfer pricing work underway at the OECD Centre for Tax Policy and Administration during an OECD Tax Talks webinar, held October 16. This latest webinar covered a range of topics, including OECD efforts to facilitate global agreement on . . .

Europe

“Synthesized text” of UK-Slovenia tax treaty reflects MLI changes

October 11, 2018

The UK government today released the synthesized text of the 2007 UK-Slovenia tax treaty, prepared . . .

Featured News

2017 MAP stats reveal rise in cross-border tax disputes

October 11, 2018

The OECD has released 2017 mutual agreement procedure (MAP) program statistics, providing details on how quickly and effectively 85 countries, including . . .

Americas

Dominican Republic joins ”Inclusive Framework on BEPS” fighting tax avoidance

October 10, 2018

The Dominican Republic has become the latest member of the “Inclusive Framework on BEPS,” a group of countries that aims to fight tax avoidance by multinational enterprises . . .

Asia-Pacific

Israeli transfer pricing guidance addresses low-interest loans

October 4, 2018

Jacky Houlie and Shlomo Hubscher of JH & Co. Law Office, Tel Aviv-Yafo, Israel, discuss a new circular produced by the Israeli tax authorities addressing transfer pricing aspects of low-interest domestic loans . . .

Digital Economy

Taxable nexus should be based on the factors of sales, employees, or property in a jurisdiction to address digital economy, professor writes: Monica Gianni / SSRN→

October 3, 2018

Digital Economy

Professors say location of “sustained user relationship” should confer taxation rights in digital era: Johannes Becker, Joachim English / SSRN→

October 2, 2018

Europe

France’s 2019 draft Finance Bill adds new rules for patent boxes, interest deductions, tax consolidation

October 2, 2018

Terence Wilhelm of CARA Avocats, Lyon, France, discusses the French government’s just-released finance bill, focusing on tax proposals of particular interest to MNEs . . .

Multinational

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

September 27, 2018

Multinational

Report alleges that four large drug companies allocate profits to tax havens to avoid tax: Oxfam→

September 23, 2018

Asia-Pacific

Saudi Arabia signs BEPS MLI to combat tax avoidance

September 18, 2018

The OECD today announced that Saudi Arabia has signed a multilateral tax treaty designed to allow countries to swiftly add to their existing bilateral tax treaties additional provisions . . .

Featured News

OECD publishes 78 comments on transfer pricing guidelines for financial transactions

September 17, 2018

The OECD on Friday published comments written in response to its July 3 discussion draft on proposed transfer pricing rules for intragroup financial transactions. Altogether . . .