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Europe

Nike tax rulings under EU Commission scrutiny

January 11, 2019

Dr. Patricia Lampreave, an EU tax and state aid expert and professor at the Instituto de Estudios Bursátiles, Madrid, discusses the EU Commission’s announcement yesterday of an investigation into tax rulings granted by the Dutch tax authorities to Nike group companies . . .

Americas

Brazil seeking to align transfer pricing regime with OECD norms

March 5, 2018

Francisco Lisboa Moreira of Bichara Advogados, São Paulo, discusses a joint project undertaken by Brazilian and OECD tax officials to more closely align Brazil’s international tax and transfer pricing regime with OECD guidelines, noting this project could result in changes to Brazil’s fixed margin and royalty deduction rules . . .

Asia-Pacific

Hong Kong gazettes law on joining multilateral tax agreement

February 5, 2018

Hong Kong’s Inland Revenue Department on February 2 published in the official gazette a law providing the legal framework for Hong Kong to join a multilateral tax agreement on implementing automatic exchange of information in tax matters (AEOI), automatic exchange of country-by-country reports of multinational corporations, and spontaneous . . .