MNE Tax

Stay up to date on the latest tax and transfer pricing news
with our free newsletter   Sign Up Now  

MENUMENU
  • Home
  • Latest
  • Transfer Pricing
  • Digital Economy
  • Multinational
    • All Multinational
      • BRICS
      • CIAT
      • G20
      • G7
      • Holy See
      • Inclusive Framework on BEPS
      • International Monetary Fund
      • OECD
      • United Nations
      • World Bank Group
      • World Trade Organization
  • Africa
    • All Africa
      • Algeria
      • Angola
      • Benin
      • Botswana
      • Burkina Faso
      • Cabo Verde
      • Cameroon
      • Congo
    • -----
      • Côte d’Ivoire
      • Guyana
      • Djibouti
      • Egypt
      • Ethiopia
      • Gabon
      • Ghana
    • -----
      • Montserrat
      • Kenya
      • Lesotho
      • Liberia
      • Malawi
      • Mali
      • Mauritius
    • -----
      • Morocco
      • Namibia
      • Nigeria
      • Rwanda
      • Senegal
      • Seychelles
      • Sierra Leone
    • -----
      • South Africa
      • South Sudan
      • Swaziland
      • Tunisia
      • Uganda
      • Zambia
      • Zimbabwe
  • Americas
    • All Americas
      • Anguilla
      • Antigua and Barbuda
      • Argentina
      • Aruba
      • Bahamas
      • Barbados
      • Belize
      • Bermuda
      • Bolivia
    • -----
      • Brazil
      • Canada
      • British Virgin Islands
      • Cayman Islands
      • Chile
      • Colombia
      • Costa Rica
      • Cuba
      • Curacao
    • -----
      • Dominica
      • Dominican Republic
      • Ecuador
      • El Salvador
      • Grenada
      • Guatemala
      • Haiti
      • Honduras
      • Nicaragua
    • -----
      • Saint Lucia
      • Jamaica
      • Mexico
      • Panama
      • Paraguay
      • Peru
      • Saint Kitts and Nevis
      • Saint Martin
      • Saint Vincent and the Grenadines
    • -----
      • St. Lucia
      • Suriname
      • Trinidad and Tobago
      • Turks and Caicos Islands
      • United States
      • Uruguay
      • US Virgin Islands
      • Venezuela
  • Asia-Pacific
    • All Asia-Pacific
      • American Samoa
      • Armenia
      • Australia
      • Azerbaijan
      • Bahrain
      • Bangladesh
      • Bangladesh
      • Bhutan
      • Brunei
      • Cambodia
      • China
      • Cook Islands
      • Fiji
      • Georgia
    • -----
      • Guam
      • Hong Kong
      • India
      • Indonesia
      • Iran
      • Iraq
      • Israel
      • Japan
      • Jordan
      • Kazakhstan
      • Kiribati
      • Kyrgyzstan
      • Kuwait
    • -----
      • Laos
      • Lebanon
      • Macau
      • Malaysia
      • Maldives
      • Marshall Islands
      • Mongolia
      • Myanmar
      • Nauru
      • Nepal
      • New Zealand
      • Niue
    • -----
      • Oman
      • Pakistan
      • Palau
      • Papua New Guinea
      • Philippines
      • Qatar
      • Samoa
      • Saudi Arabia
      • Singapore
      • Solomon Islands
      • South Korea
    • -----
      • Sri Lanka
      • Taiwan
      • Thailand
      • Tonga
      • Turkey
      • Turkmenistan
      • Tuvalu
      • United Arab Emirates
      • Uzbekistan
      • Vanuatu
      • Vietnam
  • Europe
    • All Europe
      • Albania
      • Andorra
      • Austria
      • Belarus
      • Belgium
      • Bulgaria
      • Council of the European Union
      • Croatia
      • Cyprus
      • Czech Republic
      • Denmark
    • -----
      • Estonia
      • European Commission
      • European Council
      • European Court of Justice
      • European Parliament
      • Faroe Islands
      • Finland
      • France
      • Germany
      • Gibraltar
      • Greece
    • ----
      • Greenland
      • Guernsey
      • Hungary
      • Iceland
      • Ireland
      • Isle of Man
      • Italy
      • Jersey
      • Kosovo
      • Latvia
      • Liechtenstein
    • ----
      • Lithuania
      • Luxembourg
      • Macedonia
      • Malta
      • Monaco
      • Norway
      • Poland
      • Portugal
      • Romania
      • Russia
      • San Marino
    • -----
      • Serbia
      • Slovakia
      • Slovenia
      • Spain
      • Sweden
      • Switzerland
      • The Netherlands
      • Ukraine
      • United Kingdom
MENUMENU
  • International Tax and Transfer Pricing Expert Authors
    • Americas
      • Argentina
      • Brazil
      • Canada
      • Chile
      • Colombia
      • Dominican Republic
      • Mexico
      • Panama
      • Paraguay
      • Peru
      • United States
        • Atlanta
        • DC area
        • California
        • Florida
        • Illinois
        • Massachusetts
        • New York
        • Pennsylvania
        • Washington
      • Uruguay
    • Europe
      • Austria
      • Belgium
      • Bulgaria
      • France
      • Croatia
      • Cyprus
      • Denmark
      • Estonia
      • Finland
      • France
      • Germany
      • Greece
      • Iceland
      • Ireland
      • Italy
      • Lithuania
      • Luxembourg
      • Netherlands
      • Norway
      • Poland
      • Portugal
      • Romania
      • Russia
      • Serbia
      • Spain
      • Sweden
      • Switzerland
      • Ukraine
      • United Kingdom
    • Asia-Pacific
      • Australia
      • Azerbaijan
      • Bahrain
      • Cambodia
      • China
      • Georgia
      • Hong Kong
      • India
      • Israel
      • Japan
      • Jordan
      • Maldives
      • Pakistan
      • Philippines
      • Singapore
      • South Korea
      • Sri Lanka
      • Thailand
      • Turkey
      • United Arab Emirates
      • Vietnam
    • Africa
      • Benin
      • Côte d’Ivoire
      • Egypt
      • Kenya
      • Mauritius
      • Morocco
      • Nigeria
      • South Africa
      • Zimbabwe

R&D

Asia-Pacific

China maintains tariff and import tax incentives for certified foreign R&D centers

May 17, 2021

Grace Lin, Cuatrecasas, discusses the Chinese government’s two April notices announcing new tariff and import tax policies to support technology innovation under the 14th Five-Year Plan . . .

Accounting

Australian budget includes patent box, depreciation changes

May 13, 2021

The Australian government’s 2021–2022 budget, released May 11, announces plans to encourage research through a new patent box regime and other measures and to provide broader business investment support . . .

Europe

Ireland amends R&D tax credit guidance to address rental costs

May 3, 2021

An updated version of Irish Revenue’s tax guidance on the research and development (R&D) tax credit, released April 28, adds a section on rent as a qualifying expenditure for R&D activities, among a few other revisions.

Asia-Pacific

New Zealand enhances R&D tax credit refundability to lessen impact of COVID-19

May 3, 2021

New Zealand’s Inland Revenue has brought forward by one year the application date of broader refundability for the R&D tax credit in a move intended to help businesses retain their R&D capability during the COVID-19 outbreak, the government said . . .

Americas

US Treasury Secretary Yellen says tax moves needed to help tackle climate change

April 22, 2021

US Secretary of the Treasury Janet L. Yellen spoke on April 21 of the Biden administration’s “whole-of-government approach” to aggressively tackling climate change – including creating a targeted investment tax credit . . .

Americas

Brazil proposal would enhance tax incentives for technology R&D 

April 22, 2021

Doris Canen, International Tax LLM, discusses a bill to extend the benefits of Brazil’s R&D tax incentive that is pending before the Commission for Economic Development, Industry, Commerce, and Service . . .

Americas

US support for R&D has stalled relative to France, UK, others

April 14, 2021

While several countries have significantly boosted their support for business research and development (R&D) relative to their overall economies in recent years, total US government support for business R&D . . .

Asia-Pacific

Australian court holds R&D tax offset refund was paid by mistake, subject to recovery provision

April 8, 2021

The Federal Court of Australia held on March 19 that a research & development tax offset refund claimed by, and paid to, a taxpayer, but to which the taxpayer was not entitled, is subject to . . .

Americas

Biden fleshes out international tax plan, Senate Democrats offer their take

April 7, 2021

A US Treasury Department report released on April 7 expands on the corporate tax plan announced by the Biden Administration last week . . .

Asia-Pacific

China enhances R&D super deduction for manufacturing, extends multiple tax breaks for doing business in China 

April 6, 2021

Hengka (Henry) JI, Zhong Lun Law Firm, discusses the March 15 release by China’s Ministry of Finance and State Administration of Taxation of “Announcement No. 6 of 2021 Concerning the Extension of Several Preferential Tax Policies”. . .

Americas

US business group urges Congress to pass bill preserving companies’ ability to immediately deduct R&D expenses: US Chamber of Commerce→

March 31, 2021
Asia-Pacific

China to increase extra tax deduction for R&D expenses of manufacturing firms: State Council→

March 26, 2021
Europe

UK proposes ‘super deduction’ for plant and machinery, launches R&D tax incentive review

March 16, 2021

The UK published its Finance Bill on March 11, detailing the tax provisions announced in the 2021 UK budget, including the super deduction to boost economic recovery and a review of the UK’s current R&D tax incentives. . .

Americas

US Tax Court upholds IRS disallowance of section 38 and 41(a) research credit for activities undertaken by taxpayer’s subsidiary: US Tax Court→

February 16, 2021
Europe

Switzerland aims to make tax system more competitive

February 8, 2021

Switzerland’s Federal Department of Finance is developing new tax rules designed to improve Switzerland’s attractiveness as a business . .

Americas

The end of the “double-Irish” tax structure means that a greater share of MNE profits are taxed in the US where the R&D generating the profits is undertaken: Seamus Coffey / Irish Examiner→

January 4, 2021
Americas

US Congress passes stimulus bill that extends PTC and ITC for land-based wind for one year at 60%, solar ITC for two years at 26%, gives offshore wind projects a 30% ITC, extends tax credit for carbon recapture by two years: Catherine Morehouse / Utility Dive→

December 23, 2020
Europe

Updated Ireland R&D tax credit guidance addresses plant and machinery, reflects UK’s withdrawal from EU: Irish Tax and Customs→

December 22, 2020
Europe

UK draft tax proposals include hybrid mismatch fixes, R&D tax credit cap

November 12, 2020

The UK government today proposed additional tax legislation for Finance Bill 2021 . . .

Europe

Ireland updates guidance on R&D tax credit refunds: Irish Tax and Customs→

November 11, 2020
Australia

Australia revamps R&D taxation guidance: Minister for the Department of Industry, Science, Energy, and Resources→

November 10, 2020
Africa

South Africa presidential commission recommends adoption of digital tax, tax on processed metals, R&D tax credit incentive: Businesstech→

October 27, 2020
Asia-Pacific

Korea expands R&D tax credit, other technology tax incentives

February 11, 2020

Unghwan Rap Choi, Esq., Ph.D., Partner and International Tax Leader at CKP, LLP, Irvine, California, discusses new Korean government tax incentives offered for research and development . . .

Europe

German cabinet passes R&D tax incentive

May 23, 2019

German practitioner Ninja-Antonia Reggelin notes that the German cabinet passed a bill introducing a new tax incentive for research and development (R&D) on Wednesday . . .

Asia-Pacific

Hong Kong gazettes R&D tax incentive

November 2, 2018

The Hong Kong government today published in the official gazette a new law increasing the tax deduction for . . .

Asia-Pacific

New Zealand announces new R&D tax incentives

October 3, 2018

The New Zealand government today proposed a new research and development (R&D) tax incentive package designed to promote investment. Legislation providing for the credit will . . .

Europe

German government proposes new R&D tax incentive

April 19, 2019

Ninja-Antonia Reggelin discusses a draft law published by the German finance ministry April 17 introducing a tax incentive for research and development . . . .

Europe

Ireland seeks feedback on R&D tax credit

April 29, 2019

Ireland’s Department of Finance today launched . . .

Asia-Pacific

Hong Kong tax bill granting enhanced R&D deduction gazetted

April 23, 2018

A Hong Kong tax bill that provides for an enhanced deduction for research and development expenditures conducted in Hong Kong was gazetted April 20, Hong Kong’s Inland Revenue Department . . .

Asia-Pacific

Australia planning tax increase for multinational digital firms, R&D tax incentive changes

May 8, 2018

The Australian government intends to write new laws to tax digital businesses, crack down on research and development (R&D) tax incentive abuse, and revise the thin cap provisions, among other initiatives, budget documents released today . . .

Asia-Pacific

Singapore updates tax guide for pharmaceutical manufacturing industry covering R&D and IP

March 20, 2018

The Singapore government today released an updated e-Tax guide for the pharmaceutical manufacturing industry addressing the tax treatment of research and development and intellectual . . .

Posts navigation

« 1 2 3

What’s Next

May 19 – 20Tax Council Policy Institute ConferenceWashington, D.C.
May 19 – 20IFA Second European Region ConferenceMilan, Italy
May 24IFA Webinar Series Pillar Two: An UpdateVirtual Event
Sept. 4 – 8IFA CongressBerlin
Add Your Event
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

OUR INTERNATIONAL TAX AND TRANSFER PRICING EXPERT AUTHORS
More than 300 international tax and transfer pricing experts from around the the world have published with MNE Tax. You can find listing of our authors below:

Europe
Austria
Belgium
Bulgaria
Croatia
France
Germany
Ireland
Italy
Luxembourg
Netherlands
Norway
Poland
Spain
Sweden
Switzerland
Ukraine
United Kingdom

Asia-Pacific
Australia
Cambodia
China
Georgia
Hong Kong
India
Israel
Japan
Singapore
Turkey
UAE
Vietnam

Americas
Argentina
Brazil
Canada
Chile
Canada
Mexico
Peru
United States
□ California
□ DC area
□ Florida
□ Illinois
□ Massachusetts
□ New York
□ Pennsylvania
□ Washington
Uruguay 

Africa
Benin
Côte d’Ivoire
Mauritius
South Africa
Zimbabwe

For information about publishing with MNE Tax, please visit this link.

Sign up for FREE Updates:

Don't miss the latest tax & transfer pricing news!
Sign up now
  • My account

Search MNE Tax

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
    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
  • Finnish Tax Administration to Publish Guidance on Reverse Hybrid Legislation
    June 28, 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
  • UK delays Pillar 2 of global tax rules to December
    June 22, 2022
  • The OECD’s Tax Transparency in Africa 2022: Africa Initiative Progress Report
    June 22, 2022
  • Mutual Agreement Procedures (MAP) and Tax Treaties benefit grant General Rules under public consultation in Dominican Republic
    June 21, 2022

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

  • Arm’s length principle mutations: control of risk in the OECD guidelines and variations in practice by Andrew Hickman | posted on January 13, 2021
  • OECD officials note disagreement over digital tax update, reveal plans for tax and transfer pricing guidance by Julie Martin | posted on May 4, 2020
  • 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

International Tax News
Transfer Pricing News

Publish with MNE Tax

About

Contact Us

Privacy Policy

Cookie Policy

Stay connected
  • LinkedIn
  • Twitter
  • Facebook

Copyright © 2021. DISCLAIMER: The information provided herein is general and may not be applicable in all situations. It should not be acted upon without legal advice accounting for a particular situation.