Asia-Pacific
Latest
Asia-Pacific
Asia-Pacific
Americas
Featured News
Americas
Americas
Asia-Pacific
Americas
Asia-Pacific
Americas
Asia-Pacific
Asia-Pacific
Europe
Irish Budget 2018 makes makes only minor changes to corporate taxes
Jim Stewart, an Adjunct Professor in Finance at Trinity Business School, Trinity College, Dublin, writes that Irish budget 2018, released today, proposes to limit deductions for intellectual property expenditures, but contains few other changes directly affecting the Irish corporate tax regime . . .
Europe
Europe
Europe
Africa
Multinational
Featured News
Europe
Featured News
Tax officials preview coming OECD transfer pricing guidelines on financial transactions
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
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 . . .
Americas
Americas
Asia-Pacific
Americas
IRS signed fewer APAs in 2016, statistics show
The US IRS today released its annual statistics on the performance of its Advance Pricing Mutual Agreement (APMA) program, revealing that the tax agency signed . . .
Multinational
Multinational
Americas
Africa
Ireland initials tax treaty with Oman, treaties with Botswana, Ethiopia enter into effect
Ireland has concluded negotiations for a new tax treaty with Oman and expects the treaty to be signed shortly, Irish Revenue . . .
Americas
Japan, Bahamas initial change to tax treaty
Japan and the Bahamas have agreed in principle to partially modify their 2011 tax treaty, Japan’s Ministry . . .
Americas
Americas
More News
OECD publishes updated manual on preventing BEPS through interest deduction limits
The OECD on December 22 published a report on limiting base erosion involving interest deductions and other financial payments, updating . . .
Asia-Pacific
India-Cyprus tax treaty renegotiated: key provisions
Mansi Seth, head of Nishith Desai Associates’ US practice, and Ashish Sodhani, a senior member of the firm’s international tax practice, discuss the renegotiated India-Cyprus tax treaty, which provides for source-based taxation of capital gains arising from alienation of shares . . .
Europe
New European VAT rules for cross-border e-commerce proposed
Davide Anghileri of the University of Lausanne discusses the European Commission’s December 1 proposal to modernize and unify throughout Europe the value added tax (VAT) rules for cross-border business-to-consumer (B2C) e-commerce . . .
More News
OECD surveys business about need for tax certainty
The OECD today invited business representatives to respond to a survey on how tax certainty promotes . . .
Americas
