June 14, 2019
Brazil made a formal application to join the OECD in 2017, but the process is still mired with political uncertainty. BaseFirma's Davi Santana de Jesus outlies how the economy can expedite its application by reforming its transfer pricing framework.
June 12, 2019
Danny Houben, project lead for Shell’s ICAP team, talks to International Tax Review about how his company got ready to participate in the OECD’s International Compliance Assurance Programme (ICAP).
June 11, 2019
Some US taxpayers are considering inversions because they fear negative tax implications if the Democrats gain control of the presidency and Congress in the 2020 elections and raise the corporate tax rate.
June 10, 2019
Alexandra Readhead investigates whether IMF and OECD proposals on how to tax the digital economy, apply formulary apportionment, shift taxing rights and address profit shifting could apply to the natural resources sector. Alternatively, could source-based taxation improvements hold the answer?
June 03, 2019
Tax chiefs at Repsol and Baker Hughes said modelling the tax risks across their CFC networks has increased in importance since the BEPS measures were finalised, but a lack of trust in the results and rising compliance costs impede enhancements to tax modelling.