Latest – Page 61 of 157

G20

OECD report to G20 leaders highlights new developments in digitalization effort, BEPS implementation, tax transparency: OECD→

June 30, 2019

Americas

Rand Paul to introduce amendments to four tax treaty protocols under US Senate consideration: Isabel Gottlieb & Kaustuv Basu / Bloomberg Tax→

June 24, 2019

Europe

UK launches court challenge to EU Commission’s finding that CFC financing company exemption is state aid: KPMG→

June 24, 2019

Asia-Pacific

China APA report shows government’s continued reliance on transactional net margin method

June 18, 2019

Agnes Lo, Associate Professor, Lingnan University, Hong Kong, and Raymond Wong, Associate Dean at City University of Hong Kong, discuss China’s State Taxation Administration’s most recent report on its advance pricing arrangement program . . .

Digital Economy

EU court agrees to hear Google Ireland’s challenge to Hungarian digital services tax on advertising: Duff & Phelps Transfer Pricing Times→

June 12, 2019

Asia-Pacific

New Zealand digital services tax update

June 11, 2019

Leslie Prescott-Haar, Stefan Sunde and Sophie Day of TP Equilibrium AustralAsia discuss a consultation launched by New Zealand Inland Revenue June 4 proposing a 3 percent digital services tax . . .

Digital Economy

G20 finance ministers endorse Inclusive Framework’s work plan for international tax reboot

June 9, 2019

G20 finance ministers and central bank governors at their June 8–9 meeting in Tsukuba, Japan, endorsed a work plan developed by a 129-country coalition called the “Inclusive Framework on BEPS” which provides . . .

Asia-Pacific

Switzerland, Iran sign protocol amending tax treaty

June 3, 2019

The governments of Switzerland and Iran have signed protocol amending their . . .

Asia-Pacific

India-Marshall Islands tax information exchange agreement enters into effect

May 26, 2019

Prabhakar K S, Proprietor of Shree Tax Chambers, Bengaluru, Karnataka, India writes that on May 21 India announced that a tax information exchange agreement between India and the Marshall Islands entered into effect . . .

Americas

New Peru transfer pricing guidance addresses related-party share transfers

May 23, 2019

Carlos Vargas Alencastre and Franz Salazar Anccasi of TPC Group, Lima, Peru, discuss new Peruvian transfer pricing guidance released May 16 . . .

Asia-Pacific

Cyprus, Kazakhstan sign tax treaty: KNEWS→

May 17, 2019

Asia-Pacific

Saudi Arabia publishes English-language guide on making tax rulings requests: General Authority of Zakat & Tax→

August 5, 2019

Europe

Incoming European Commission president says tech giants must pay fair share of tax, plans carbon border tax: Bloomberg Tax→

July 22, 2019

Europe

14 MNEs, including Vodafone and GSK, launch court challenge to EU Commission finding of State aid in UK CFC exception: ICAEW Economia→

July 18, 2019

Bosnia and Herzegovina

Bosnia and Herzegovina joins the Inclusive Framework on BEPS

July 11, 2019

The OECD on July 10 announced that Bosnia and Herzegovina has joined the “Inclusive Framework on BEPS” . . .

Americas

US IRS corrects section 987 foreign currency regs

July 1, 2019

The US IRS today made corrections to final . . .

Europe

Takeaways from Italy’s new transfer pricing country profile

June 28, 2019

Gian Luca Nieddu of Hager & Partners, Milan area, Italy, discusses the latest version of Italy’s transfer pricing country profile, prepared by Italian Central Revenue, published on the OECD webpage a few days ago, which reflects the agency’s latest views on transfer pricing enforcement . . .

Europe

Netherlands establishes expert commission to examine how to make multinational taxation “more fair”: John O’Donnell & Toby Sterling / Reuters→

June 12, 2019

Digital Economy

Professors discuss rational, advantages, and problems of pillar 2 GLOBE proposal: Joachim Englisch & Johannes Becker / SSRN→

June 10, 2019

Multinational

Professor offers alternatives to OECD’s “questionable” hybrid entity mismatch approach: Leopoldo Parada / SSRN→

June 10, 2019

Asia-Pacific

Singapore’s tax treaties with Finland and Guernsey amended by MLI

June 3, 2019

The Inland Revenue Authority of Singapore (IRAS) has announced that amendments to . . .

Albania

Albania signs BEPS MLI

May 28, 2019

Albania on May 28 signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, becoming . . .

Asia-Pacific

Kuwait, Iraq sign tax treaty: Kuwait Times→

May 13, 2019

Albania

Albania joins Inclusive Framework on BEPS to address multinational tax issues

August 8, 2019

The OECD today announced that Albania . . .

Europe

Germany must recognize other EU States’ profit and loss transfer agreements for tax consolidation, Commission says

July 30, 2019

The EU Commission on July 25 decided to send a letter of formal notice to Germany for refusing to recognize profit and loss . . .

Americas

France seeks to reach digital tax deal with US at August G7 meeting, French minister says: The Local→

July 29, 2019

Europe

Ireland updates CFC tax guidance

July 22, 2019

Ireland today updated its Tax and Duty Manual . . .

Americas

White House weighs indexing capital gains to inflation through executive order or rule change, sources say: Saleha Mohsin / Bloomberg→

June 27, 2019

Asia-Pacific

India deposits MLI ratification instrument with OECD

June 26, 2019

India deposited with the OECD documents ratifying the Multilateral Convention to Implement . . .

Asia-Pacific

Australia considering patent box tax break for IP, Treasurer Josh Frydenberg says: Denham Sadler / InnovationsAus.com→

June 24, 2019

Africa

Mauritius to add new tax incentives, changes to partial exemption regime

June 12, 2019

Johanne Hague, Senior Partner, Juristconsult Chambers, Ebene, Mauritius, discusses tax changes in the Mauritius budget for 2019—2020, delivered June 10 . . .

Asia-Pacific

India urges digital tax solution based on ‘significant economic presence’ at G20 finance ministers meeting: KNN→

June 10, 2019

Europe

Ireland updates list of countries with which it exchanges information on tax rulings: Tax and Duty Manual Part 35-00-01→

June 10, 2019

Americas

First look: Altera reversed on appeal, US cost sharing regs are valid

June 9, 2019

The United States Court of Appeals for the Ninth Circuit on Friday reversed the Tax Court’s decision in Altera, finding that . . .

Asia-Pacific

Sri Lanka, Denmark to revise tax treaty: Economynext→

June 6, 2019

Africa

Zimbabwe introduces digital economy tax, transfer pricing filing requirement

June 2, 2019

Walker Nyachowe, Founder & Managing Director, of Walker Consulting Services, discusses Zimbabwe’s 2019 budget which introduces a new tax on the digital economy and new transfer pricing return filing requirements . . .

Asia-Pacific

China offers tax break to chip design, software firms: Reuters→

May 23, 2019

Americas

US IRS large business unit to identify audit targets using data analytics

May 16, 2019

The US IRS today announced that its Large Business & International (LB&I) division will begin making . . .

Multinational

Prof offers alternatives to OECD approach to hybrid entity mismatches: Leopoldo Parada / SSRN→

May 16, 2019

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