Latest – Page 60 of 157

Europe

EU Commission’s publishes decision to probe whether Netherlands tax rulings granted State aid to Nike

July 5, 2019

The EU Commission this week released. . .

Europe

EU court addresses legality of progressive turnover taxes

June 30, 2019

Dr. Patricia Lampreave, a professor at the Instituto de Estudios Busatiles, Madrid discusses a June 27 EU General Court opinion annulling an EU Commission decision on the compatibility of the Hungarian advertisement tax with the EU State aid rules . . .

Americas

Corporate veil dropping: British crown dependencies make beneficial ownership registers public, US takes baby steps

June 24, 2019

Virginia La Torre Jeker, J.D., a US tax practitioner located in Dubai, discusses June 19 announcements of Jersey, Guernsey, and the Isle of Man about plans to make beneficial ownership registers for legal entities public and US legislation proposed June 11 in this area . . .

Europe

Netherlands proposes four options for revising corporate tax group regime

June 20, 2019

Jian-Cheng Ku and Rhys Bane of DLA Piper Nederland N.V. discuss a June 17 consultation launched by the Dutch State Secretary of Finance outlining possible approaches for a new corporate tax group regime in the Netherlands . . .

Ten EU states considering German plan for .2% tax on purchases stock in EU headquartered companies: Reuters→

June 17, 2019

Asia-Pacific

India ratifies multilateral tax convention

June 13, 2019

Prabhakar KS of Shree Tax Chambers, Bengaluru, India, discusses the June 12 ratification by India of the Multilateral Convention to implement the Tax Treaty related measures to prevent Base Erosion and Profit Shifting (MLI) almost 2 years after signing it . . .

129-country coalition agrees to work plan to develop new international tax and transfer pricing rules

May 28, 2019

The BEPS Inclusive Framework today agreed to a work plan to develop international tax and transfer pricing rules that address the problems . . .

Africa

Mauritius amends country-by-country reporting rules to add penalties for noncompliance

May 27, 2019

Akshar Maherally, Managing Director of WTS Tax Consulting (Mauritius) Ltd, Mauritius, discusses new rules, published May 4, that impose penalties on multinationals that do not comply with country-by-country reporting requirements . . .

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

Australia publishes synthesized text of tax treaties with France, Finland, Malta as altered by MLI

August 9, 2019

The Australian government on August 9 published the synthesized texts of . . .

Asia-Pacific

Oman to delay 5 percent VAT until 2021: Avalara VATLive→

July 31, 2019

Africa

Journalists publish details of 200+ companies using offshore law firm, conclude Mauritius promotes tax avoidance

July 23, 2019

Data on more than 200 companies that engaged the Mauritius office of Conyers Dill & Pearman were published on the internet today by the . . .

More News

UN publishes tax treaty negotiation manual

July 7, 2019

The UN has published a new version of . . .

Digital Economy

French National Assembly and Senate conference committee reaches agreement on digital services tax: French Senate (in French)→

June 30, 2019

Americas

In letter, US Senators Grassley and Wyden urge Treasury to use “all available tools” including Section 891, to stop France from enacting a DST: US Senate Committee and Finance→

June 24, 2019

Europe

France to end 1 billion Euros of business tax breaks to finance personal income tax relief, minister says: Reuters→

June 19, 2019

Europe

Netherlands announces tax policy agenda for 2019

June 12, 2019

Jian-Cheng Kua and Rhys Bane of DLA Piper, Netherlands, discuss the Dutch government’s May 29 announcement of priorities and timelines in the area tax policy . . .

Americas

US strikes deal with Mexico, suspends tariffs on Mexican goods: David Jackson / USA Today→

June 10, 2019

Americas

Peru issues new tax guidance on indirect transfers

June 7, 2019

Carlos Vargas Alencastre and Franz Salazar Anccasi of TPC Group Peru, discuss guidance issued June 4 by Peru’s tax administration on the indirect transfer rules, which levy tax on the transfer of shares in a non-Peruvian company that directly or indirectly owns shares in a Peruvian company . . .

Americas

US IRS investigating Uber’s 2013–14 transfer pricing position: Giles Turner / Bloomberg→

June 4, 2019

Asia-Pacific

Oman temporarily suspends dividend and interest withholding tax to attract foreign investment: PwC→

May 23, 2019

Europe

Swiss corporate tax reform approved by popular referendum

May 19, 2019

Davide Anghileri of the University of Lausanne writes about Switzerland’s corporate tax reform, approved by a popular referendum on Sunday, May 19 . . .

Africa

Zimbabwe enacts transfer pricing documentation law: Alois Vinga / NewZimbabwe.com→

May 17, 2019

Americas

Tax laws of 12 low-tax countries including BVI, Bermuda, Cayman don’t harm other countries, 131-country group concludes

July 23, 2019

An OECD-led 131-country coalition, known as the “Inclusive Framework on BEPS,” has approved. . .

Asia-Pacific

G7 finance ministers agree on some features of international tax rewrite

July 18, 2019

G7 finance ministers, at their meeting in Chantilly, France on July 17–18, agreed to several aspects of a revised system for taxing multinationals. According to the ministers, the international tax and transfer pricing rules . . .

Europe

French DST passed by Parliament clarifies location of users

July 15, 2019

Pascal Luquet of Grant Thornton Société d’Avocats discusses the details of the final version of the French digital services tax, adopted by French Parliament on July 11 . . .

Americas

US IRS releases proposed PFIC regs, withdraws 2015 regs on insurance exception

July 10, 2019

The US IRS today released proposed regulations under sections . . .

Asia-Pacific

Iraq, Netherlands sign tax treaty: Sangar Ali / Kurdistan24→

July 1, 2019

Americas

Japan, Argentina sign tax treaty

June 30, 2019

Japan’s Ministry of Finance on June 27 announced . . .

Americas

US Senate to consider Chile, Hungary, Poland, Japan, Luxembourg, Switzerland tax treaty protocols: Bloomberg Tax→

June 18, 2019

Americas

Argentina offers new tax incentives for high tech businesses

June 17, 2019

Sandra Diaz a partner at Basa Firma, writes about Argentina tax incentives, enacted June 6, designed to encourage high technology businesses to locate there . . .

Americas

First Look: US IRS issues final GILTI regulations, proposed DRD regs

June 16, 2019

The US IRS on June 14 released final and proposed regulations on the global intangible low-taxed income (GILTI) regime of section 951A, a key part of the 2018 Tax Cuts and Jobs Act. . .

Europe

Switzerland and Netherlands sign protocol amending tax treaty

June 12, 2019

Switzerland and the Netherlands have signed a protocol of amending their tax treaty . . .

Africa

South Africa to introduce carbon tax on June 1: Tsvetana Paraskova / OilPrice.com→

May 30, 2019

Cyprus

Cyprus drafting new transfer pricing law to harmonize with OECD guidelines: Annie Charalambous / In-Cyprus.com→

May 28, 2019

Digital Economy

International tax rules should recognize value creation from scale, brands, market access, Irish Minister says: Reuters→

May 23, 2019

Asia-Pacific

BEPS multilateral tax treaty to enter into force for Ukraine

August 8, 2019

Ukraine today deposited with the OECD legal documents ratifying . . .

Asia-Pacific

UAE country-by-country reporting rules published

July 30, 2019

Saumitra R. Bhagwat and George German of Deloitte Middle East discuss new UAE Ministry of Finance transfer pricing guidance which sets out country-by-country reporting compliance obligations for multinational corporation groups. . .

Denmark

Taxpayers given six months to challenge Denmark transfer pricing assessments based on insufficient documentation

July 23, 2019

The Danish tax administration on July 12 published a decree specifying new transfer pricing documentation rules and allowing some transfer pricing cases to be reopened where discretionary assessments were made, write Johnny Bøgebjerg and Henrik Lund of KPMG Acor Tax, Denmark. . . .

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

May 19 – 20	Tax Council Policy Institute Conference	Washington, D.C.
May 19 – 20	IFA Second European Region Conference	Milan, Italy
May 24	IFA Webinar Series Pillar Two: An Update	Virtual Event
Sept. 4 – 8	IFA Congress	Berlin