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G20

G20

Countries lose significant revenue from multinational tax avoidance, OECD paper concludes

February 15, 2017

Multinationals, particularly the largest firms, take advantage of profit shifting to low tax rate countries, mismatches between country tax systems, and preferential tax regimes to significantly lower their tax bills, though countries that strengthen their antiavoidance laws may be able . . .

Featured News

68 nations sign multilateral treaty on tax avoidance, dispute resolution

June 7, 2017

Officials representing 68 countries and jurisdictions on June 7 signed a multilateral instrument to amend their existing tax treaties, adding provisions designed to curtail multinational tax avoidance and strengthen tax dispute resolution . . .

Featured News

G20 leaders endorse new international standard for tax transparency

September 5, 2016

G20 leaders during their summit in Hangzhou, China, held September 4–5 endorsed a proposal setting out objective criteria to be used to identify whether countries are sufficiently tax . . . 

Europe

Poland is fourth country to ratify BEPS multilateral instrument on tax avoidance

March 8, 2018

oland has become the fourth country to ratify the BEPS multilateral instrument, the OECD has announced on its website. Thus, only one more country must ratify . . .

Africa

Botswana becomes 99th country to join BEPS inclusive framework

June 12, 2017

The OECD announced June 9 that Botswana has joined the “Inclusive Framework on BEPS,” becoming the framework’s 99th member. The . . .

G20

Academics recommend strengthening UN tax committee, say OECD/G20 BEPS work failed to address developing countries’ needs: Irma Johanna Mosquera Valderrama, Dries Lesage, &  Wouter Lips / UNU-CRIS →

July 30, 2018
Asia-Pacific

Indonesia to urge G20 to establish international tax authority to penalize countries refusing to rein in tax avoidance: Jakarta Globe→

April 13, 2016

See: Jakarta Globe.

Featured News

G20 finance ministers consider digital economy taxation, crypto-assets, future technologies

July 23, 2018

G20 finance ministers and central bank governors, during their July 21–22 Buenos Aires, Argentina, meeting reaffirmed their commitment to reach multilateral agreement on the taxation of the digital economy. The ministers also agreed that crypto-assets could be used for tax evasion, endorsed a paper that makes tax policy recommendations . . .

Featured News

Over 100 countries adopt multilateral convention to close tax treaty loopholes, improve international tax system

November 25, 2016

On 24 November more than 100 jurisdictions concluded negotiations on a multilateral instrument to swiftly implement a series of tax treaty measures to update the international tax rules and diminish the opportunity for tax avoidance by multinational enterprises, writes Davide Anghileri of the University of Lausanne . . .

Armenia

Armenia joins “Inclusive Framework on BEPS” to fight MNE tax avoidance

February 11, 2019

Armenia has joined the “Inclusive Framework on BEPS,” an OECD-led coalition of countries . . .

Africa

G20 leaders seek improved international tax system based on tax treaties, transfer pricing rules

December 3, 2018

G20 leaders, in a communique issued after their summit in Buenos Aires, Argentina, reaffirmed their commitment to improving the international tax system . . .

Europe

Luxembourg signs MLI with 71 pages of reservations: Luxemburger Wort→

June 14, 2017
G20

OECD & G20 countries should withdraw their numerous MLI reservations, NGO group says: BEPS Monitoring Group→

June 22, 2017
Asia-Pacific

Lebanon, Kuwait, Turkey sign international tax agreements

May 13, 2017

Lebanon and Kuwait have signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, bringing total signatories to the agreement. . .

G20

Professor considers future of international tax standard setting: Allison Christians / SSRN→

March 27, 2017

See: SSRN.

Africa

Russia, Malta, Mauritius, Hungary, Gabon, Indonesia, Lithuania sign tax agreement on exchange of country-by-country reports

January 28, 2017

In an effort to provide their tax administrations with tools to combat corporate tax avoidance through transfer pricing, officials from 7 more countries have signed an agreement setting out the parameters for automatic exchange of country-by-country reports on large . . . 

Africa

Macau, Mauritius, Ukraine join the ‘inclusive framework on BEPS’ to combat multinational tax avoidance

November 26, 2016

Macau, Mauritius, and Ukraine have joined the ‘inclusive framework on BEPS,’ a group of countries that have pledged to promote the implementation of measures to combat . . .

Featured News

G20 ministers support plan to label countries that don’t share tax information as “non-cooperative”

July 25, 2016

G20 finance ministers and central bank governors, during their July 23–24 meeting in Chengdu, China, approved a plan that sets out objective criteria to be used to label countries as “non-cooperative” for tax transparency . . . 

Europe

BEPS multilateral instrument to enter into force July 1, OECD says

March 22, 2018

The OECD announced today the entry into force of the BEPS multilateral instrument — a multilateral tax treaty used by countries to swiftly add provisions to their existing bilateral tax treaties that were agreed to . . .

Featured News

The new OECD/G20 guidance aligning transfer pricing outcomes with value creation: upending international contract law

May 4, 2017

US international transfer pricing attorneys Robert Feinschreiber and Margaret Kent discuss guidance developed during the OECD/G20 base erosion profit shifting (BEPS) project which applies transfer pricing concepts to contracts. . .

Featured News

G20 finance ministers consider tax implications of digitalization, tax certainty

March 20, 2017

G20 finance ministers and central bank governors, in a communique following their March 17–18 meeting in Baden-Baden, Germany, called on an OECD task force to produce an interim . . .

Americas

Tax officials preview coming OECD guidance on profit splits, attribution of profits to PEs

June 12, 2016

Tax officials provided an update of international tax and transfer pricing guidance currently being developed at the OECD, including work on profit splits and on attribution of profits to permanent establishments (PEs), at Washington DC conference sponsored by the OECD, USCIB, and . . .

Featured News

Tax officials preview coming OECD transfer pricing guidelines on financial transactions

June 14, 2017

Draft OECD transfer pricing guidelines on related party financial transactions, slated for release this summer, will include important guidance for multinationals on intercompany loans, cash pooling, and reinsurance, though reaching consensus among countries on some fundamental issues is . . .

Featured News

Draft OECD transfer pricing guidance released on hard-to-value intangibles

May 23, 2017

The OECD today released a discussion draft providing guidance to tax administrations on how to implement transfer pricing guidelines on transfers of hard-to-value intangibles. An approach to hard-to-value . . .

Featured News

G20 finance ministers endorse OECD plan to open BEPS project to all countries

February 29, 2016

G20 finance ministers, during their February 26–27 meeting in Shanghai, approved an OECD-developed plan to allow all countries to participate in the implementation of base erosion profit shifting (BEPS) . . .

Americas

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

June 28, 2017
G20

Interview with Germany’s Kreienbaum, new OECD Committee on Fiscal Affairs chair: EY→

March 13, 2017

See: EY.

Featured News

Promoting tax certainty on the agenda of the next G20 presidency

June 12, 2016

The issue of tax certainty will be addressed by the G20 when Germany takes up its presidency in 2017, said Martin Kreienbaum, Director General, International Taxation, at Germany’s Federal Ministry of Finance at the 2016 OECD International Tax Conference . . .

Featured News

OECD releases 33 comments to draft guidance on tax treaty access by non-CIV funds

March 27, 2017

The OECD on March 24 made public 33 letters commenting on draft examples issued last January that address the application of the principal purpose test in tax treaties to non-collective investment . . .

Featured News

G20 leaders seek international agreement on tax policy to enhance growth

July 8, 2017

G20 leaders affirmed their commitment to international cooperation in the area of tax policy, in a communique released after their July 7–8  summit in Hamburg, Germany.”We can achieve more together than by acting alone,” the leaders . . . 

Featured News

G20 leaders endorse OECD BEPS package, encourage all countries to participate

November 16, 2015

The G20 leaders at their summit in Antalya on November 15-16 endorsed the 13 final reports developed under the G20/OECD base erosion and profit shifting (BEPS) project and . . .

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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
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  • 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
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  • The Evolution of Transfer Pricing in Saudi Arabia
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  • The Functional Analysis—What You Need to Know
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  • How International Organizations are Changing Transfer Pricing Compliance
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  • The OECD’s Tax Transparency in Africa 2022: Africa Initiative Progress Report
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  • Mutual Agreement Procedures (MAP) and Tax Treaties benefit grant General Rules under public consultation in Dominican Republic
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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

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  • US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure by Elisa Kaminsky | posted on May 13, 2020
  • 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
  • Nike’s transfer pricing state aid dispute: the underlying issues by Dr. Harold McClure | posted on July 19, 2021
  • 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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