Asia-Pacific
India and Slovenia sign protocol to tax treaty
India and Slovenia have signed a protocol to their tax treaty, agreeing to expand the scope of information exchange between tax authorities. . .
Latest
Africa
Customs
WCO valuation committee approves key case study on interplay of customs valuation and transfer pricing
Joel Cooper, co-head of international transfer pricing at DLA Piper, London, reports on a new WCO instrument that addresses use of transfer pricing documentation in assessing customs values. . . .
Americas
US agrees to FATCA exception for Swiss accounts held by lawyers, notaries for clients
The US and Switzerland have agreed that Swiss bank account owner identities can remain confidential for purposes of the Foreign Account Tax Compliance Act (FATCA) in some instances where the account is held . . .
Europe
Digital Economy
Americas
Asia-Pacific
Europe
Europe
Americas
Digital Economy
Europe
Featured News
Europe
Americas
Americas
What's New
Featured News
Africa
Europe
EU Court upholds German transfer pricing law, says non-arm’s length loan guarantee may be justified
Davide Anghileri of the University of Lausanne discusses Court of Justice of European Union’s May 31 decision in Hornbach-Baumarkt which concluded that German transfer pricing legislation is valid and found that the role of the parent company as a shareholder of a non-resident company may be taken into account in assessing a non-arm’s length related-party transaction . . .
Asia-Pacific
Europe
Europe
Featured News
Americas
Americas
Americas
Europe
Americas
Cyprus
Asia-Pacific
Europe
EU investigating private tax deal granted to IKEA by Netherlands
The European Commission on December 18 opened another State aid investigation into private tax rulings granted by an EU nation to a large multinational – this time the focus on whether the Netherlands grated special tax treatment to an IKEA subsidiary. The Commission is investigating Dutch tax rulings . . .
Americas
US Senate passes tax reform bill increasing tax rate on deemed repatriation of foreign profits
The US Senate early Saturday morning passed its version of tax reform on a 51-49 vote. Like the House bill, passed in November, the Senate bill’s international tax provisions would dramatically alter the taxation of US and foreign-parented multinationals. In a late change, the Senate increased the tax rate on deemed repatriations of currently deferred . . . .
Europe
Americas
Asia-Pacific
Featured News
OECD releases comments on international tax rules for digital economy
The OECD on October 25 released public comments from 52 individuals and groups on the design of new international tax rules for digital firms. The comments aim to help an OECD task force prepare an interim report on the issue, to be presented to G20 finance ministers in April 2018. It is widely acknowledged that the current . .
Europe
