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September 26, 2016
The UK’s tax authority has published draft guidance on Northern Ireland’s corporate tax regime, outlining how Northern Irish corporate tax legislation will affect businesses when the jurisdiction gains powers to set its own low corporate tax rate and compete with the Republic of Ireland.
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September 23, 2016
Stephen Moore, economic adviser to US presidential candidate Donald Trump, discusses plans to reduce US business tax, tackle corporate inversions, renegotiate NAFTA, and deal with China. Moore also addresses a topic that has dominated headlines all week in America: Trump’s plan to apply the lower corporate tax rate to ‘pass through’ businesses.
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September 22, 2016
Officials, politicians, lawyers and a number of big players in countries worldwide have been named in a collection of 1.3 million files leaked from the Bahamas’ corporate registry.
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September 21, 2016
Luxembourg’s tax treatment of another large multinational has been called into question by the European Commission as it looks at the tax rulings between the EU nation and a French company.
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September 19, 2016
David Smith and Ben Jones, of Eversheds’ tax team in London, look at the key tax areas where Brexit could have an impact on typical M&A transactions and discuss how parties to such transactions might seek to address the issues.
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September 16, 2016
The top tax and transfer pricing experts from across the Americas gathered at a glittering awards ceremony in New York at the Pierre Hotel on September 15 to honour the top professionals. A full list of the winners and the video can be found here.
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September 16, 2016
The battle lines have been drawn between the EU authorities and Ireland and Apple after members of the European Parliament criticised the US multinational for paying very little tax in Ireland for its European operations.
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September 15, 2016
Swedish multinational IKEA is on EU Competition Commissioner Margrethe Vestager’s radar as she looks for her next target following the state aid decision against Apple and Ireland.
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September 12, 2016
Weeks before the US election, the Global Transfer Pricing Forum in New York will hear from economic advisers to the Republican and Democratic candidates on September 22 & 23.
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September 08, 2016
Obtaining a tax deduction on profits arising from Irish loan portfolios will get much harder for foreign investors under proposals unveiled by the government. A potential 25% tax could be charged on future profits related to financial assets.
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September 07, 2016
While Apple was unveiling the iPhone 7 in California, thousands of miles away Ireland’s parliament was locked in a bitter debate over a European Commission order to collect $14.5 billion in back taxes from the tech giant. The debate was fiery but the vote results were decisive.
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September 06, 2016
In a surprising volte face, Britain is considering becoming the first country in the world to force companies to publicly reveal how much tax they pay and where they earn the money. The about-face comes after the UK defeated a similar amendment amidst Brexit fears.
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September 05, 2016
The UK is debating whether Britain should become one of the first countries in the world to introduce public country-by-country reporting (CbCR). The measure is one of many tax proposals on the parliamentary agenda, including lowering the corporate tax rate.
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September 05, 2016
The head of tax at Mason Hayes Curran, John Gulliver, considers the key factors tax directors need to consider following the European Commission’s state aid decision against Apple and Ireland.
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September 05, 2016
Irish politicians have a €13 billion ($14.5 billion) decision to make on Wednesday. Should they appeal the EC's order to collect Apple’s back taxes or take the money and run? The windfall is enough to cover Ireland’s entire health care budget, or pay for more than 30,000 new homes, or buy 2.6 billion pints of Guinness.
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September 02, 2016
Company tax directors are questioning whether the European Commission acted beyond its powers in fining Apple €13 billion ($14.5 billion) for accepting “illegal” state aid - and they are wondering whether they may be next in line.
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September 02, 2016
The US wants corporate tax avoidance on the agenda at the G20 summit in China following a European Commission ruling that orders Ireland to collect $14.5 billion in back taxes from Apple.
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September 01, 2016
Multinationals are struggling to comply with BEPS, country-by-country reporting, and issues surrounding their reputations in light of the European Commission’s $14.5 billion ruling against Apple.
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August 26, 2016
Foreign businesses offering cross-border service provisions to Chinese entities must take caution as the tax authorities are becoming more confident than ever in looking into cross-border transactions involving Chinese companies.
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August 25, 2016
BHP Billiton, Rio Tinto, BP and Cochlear are among the big businesses that have signed up to Australia’s Voluntary Tax Transparency Code (the Code) to disclose more tax information in an effort to fend off accusations of tax avoidance.
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August 24, 2016
Tax authorities from the US to Australia and Taiwan are circling digital service providers Uber, Airbnb and other cash-rich app disrupters in a crusade to impose higher taxes and find cutting-edge ways to subsidise the old economy.
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August 24, 2016
Indonesia may have started Asia’s ‘race to the bottom’ on corporate tax as it looks to match Singapore and stop companies from keeping assets offshore. Others are announcing cuts to stay in the race.
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August 23, 2016
Efforts to tackle base erosion and profit shifting has led to wider interpretations of tax terminology. Keith Brockman considers the loss of tax literacy in the post-BEPS era.
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August 23, 2016
Apple CEO Tim Cook sat down with the Washington Post to mark his five years as CEO and discuss the multinational’s tax strategy.