Latest – Page 68 of 157

Europe

Netherlands deposits MLI ratification instrument with OECD after opting out of PE rule

April 1, 2019

Jian-Cheng Ku and Rhys Bane of DLA Piper Nederland N.V. note that the Netherlands on March 29 deposited its instrument of ratification of the BEPS MLI with the OECD and discuss the clauses that the Netherlands opted to adopt . . .

Council of the European Union

EU heightens protections for whistleblowers including those who report on corporate tax avoidance: European Commission→

March 13, 2019

OECD extends comment deadline for international tax consultation on digitalization

February 19, 2019

The OECD today announced that the deadline to provide public . . .

International Monetary Fund

IMF paper surveys tax avoidance via transfer mispricing, debt shifting, treaty shopping, tax deferral, corporate inversions; assesses effects on countries; notes research blind spots: Ruud de Mooij / International Monetary Fund→

January 28, 2019

Austria

Austria planning digital tax, finance minister says: Irish Times→

January 2, 2019

More: France 24, Seeking Alpha.

Africa

Brazil signs tax treaty with UAE potentially ending blacklisting, approves South Africa pact

November 14, 2018

Francisco Lisboa Moreira of Bichara Advogados, São Paulo, discusses the latest tax treaty developments in Brazil . . .

Asia-Pacific

Hong Kong gazettes R&D tax incentive

November 2, 2018

The Hong Kong government today published in the official gazette a new law increasing the tax deduction for . . .

Americas

Colombia tax reform expected to include rate reduction, thin cap change, new rules for financial transactions: EY→

October 29, 2018

Digital Economy

UN Committee of Experts meets to advance international tax and transfer pricing agenda

October 24, 2018

MNE Tax contributing editor, Davide Anghileri, of the University of Lausanne, discusses the Committee of Experts on International Cooperation in Tax Matters seventeenth session, held in Geneva on October 16–19 . . .

Asia-Pacific

Bangladesh establishes new tax office to deal with foreign companies: Jasim Uddin / New Age→

October 3, 2018

Europe

The 2019 Dutch budget and tax plan: key takeaways for multinational enterprises

September 26, 2018

Jian-Cheng Ku, Tim Mulder, and Rhys Bane of DLA Piper, Amsterdam, discuss the 2019 Dutch budget and tax plan, presented by the Dutch government on September 18, which proposes significant modifications to the taxation of multinational firms . . .

Asia-Pacific

Indonesia to impose up to 10% import tariffs: The Jakarta Post→

September 23, 2018

Asia-Pacific

US, Austria sign agreement to exchange country-by-country reports on multinationals

August 24, 2018

The US and Austria have signed a competent authority agreement to exchange country-by-country reports on multinationals operating in their countries, US Treasury . . .

Spanish tax lease system is State aid, European Court of Justice rules

July 27, 2018

Davide Anghileri of the University of Lausanne discusses a European Court of Justice decision rendered July 25 holding that the Spanish tax lease system constitutes State aid and thus overturning a ruling of the EU General Court . . .

Morocco to exempt industrial companies from corporate tax to spur investment: Reuters→

July 18, 2018

Americas

MNEs developing strategies to avoid the US’s new BEAT: Richard Rubin / Wall Street Journal→

June 26, 2018

Americas

New York bill would remove GILTI income from state and local tax computation: Eversheds Sutherland→

June 13, 2018

Asia-Pacific

UAE joins “Inclusive Framework on BEPS”

May 16, 2018

The OECD today announced that the United Arab Emirates has become the 116th jurisdiction to join the . . .

Asia-Pacific

India-Kuwait tax treaty protocol enters into force

May 7, 2018

India’s Central Board of Direct Taxes on May 7 announced that a protocol amending the 2006 India-Kuwait double tax treaty . . .

Uganda

Uganda considers president’s proposal to tax social media users: John Semakula / New Vision→

April 20, 2018

Americas

US Supreme Court Justices consider South Dakota’s push to collect sales tax from out-of-state online retailers: Bernie Becker / Politico→

April 18, 2018

Denmark

Microsoft wins Danish transfer pricing case involving remuneration for marketing activities: Donal O’Donovan / Independent.ie→

March 29, 2018

EU Parliament votes for common consolidated tax base

March 18, 2018

The European Parliament on March 15 voted in favor of a plan to establish a common consolidated corporate tax base (CCCTB) in the EU. The CCCTB, passed . . .

Bahamas, US Virgin Islands, Saint Kitts to be added to EU tax blacklist, leaked document says

March 9, 2018

The Bahamas, US Virgin Islands, and Saint Kitts and Nevis will be added to the EU’s blacklist of non-cooperative third-country tax havens on March 13 during an EU finance ministers meeting, Reuters has reported, citing a leaked EU document dated March 8. This latest leak follows a widely-reported earlier leak that . . .

Asia-Pacific

Vietnam can’t collect contested tax from Uber because the company has no bank accounts there: VN Express→

February 5, 2018

Americas

Brazil removes Costa Rica, Madeira, Singapore from tax haven list, but adds regimes to “privileged”list: KPMG→

January 17, 2018

Europe

European court to hear German exit tax case as applied to Switzerland

January 16, 2018

The European Court of Justice on January 15 published a reference for a German case (C-581/17) Martin Wächtler . . .

Europe

Slovakia to tax Uber, Airbnb, other providers of transport and accommodation services through digital platforms: The Slovak Spectator→

January 12, 2018

Asia-Pacific

Cognizant’s Indian subsidiary hit with Rs 2,500 crore (USD 375 million) tax bill from transfer pricing adjustment: Hemamalini Venkatraman / DT Next→

January 9, 2018

Africa

Bahamas and Zambia join Inclusive Framework on BEPS

December 17, 2017

The Bahamas and Zambia have joined the Inclusive Framework on Base Erosion and Profit Shifting (BEPS), the OECD announced December 14. The addition of the two nations brings to 110 the total number of countries . . .

Asia-Pacific

UAE confident of removal from EU blacklist after tax reform, outstanding issues is implementing BEPS: Gulf News General→

December 7, 2017

Africa

Cayman Islands lobbies EU and UK officials seeking exclusion from tax blacklist: Brent Fuller / Cayman Compass→

November 27, 2017

Asia-Pacific

Oman joins the “Inclusive Framework on BEPS” to fight multinational tax avoidance

October 23, 2017

Oman has joined the “Inclusive Framework on BEPS,” becoming the 103 country to join, the OECD announced October 20. The framework is aimed at curtailing multinational group tax avoidance and improving resolution of tax disputes between nations. By joining the . . .

OECD may design short-term tax fix for digital economy, official says

October 18, 2017

An OECD interim report on tax implications of the digitization of the economy, promised for April 2018, may include discussion of temporary, short-term, tax measures, such as a turnover tax, an OECD official said October 17. Speaking during an OECD . . .

Americas

US court invalidates “serial inversion” tax regulation that ended Pfizer-Allergen merger

October 10, 2017

Steptoe & Johnson’s Amanda Varma & Brigid Kelly analyze a recent US court decision holding that the IRS’s temporary serial inversion regulations are invalid because the government failed to observe Administrative Procedures Act notice and comment requirements . . .

Europe

Tax professor Sjoerd Douma joins University of Amsterdam

September 27, 2017

Sjoerd Douma has been appointed professor of International and European Procedural Tax Law at the University of Amsterdam’s (UvA) Faculty of Law, UvA announced today. Professor Douma, who will take up his duties . . .

EU Commission proposes options to fix outdated tax rules for digital economy

September 21, 2017

The European Commission today released a communication concluding that the amount corporate tax paid by digital firms is insufficient because of outdated international tax rules and proposing both long- and short-term fixes to the international tax . . .

Europe

Ireland needs to stay ahead of the corporate tax reform game: Cliff Taylor / The Irish Times→

September 16, 2017

Asia-Pacific

Japan, Estonia sign tax treaty

August 30, 2017

The governments of Japan and Estonia today signed a tax treaty, Japan’s Ministry of Finance has reported. The new treaty . . .

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