There is strong political feeling resonating around the world that the banking sector must contribute to the recovery from the global financial crisis. With the introduction of a bank tax in the Netherlands from July 2012, Peter Kavelaars of Deloitte analyses the origins of the tax, its scope and design, and potential problems.
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The Irish government has been told that it’s spending too much of its corporation tax receipts and should instead focus on running bigger surpluses; plus, the IRS is set to merge tax practitioner offices
Arindam Mitra and Robin Hart examine how aggregate TP rules clash with transaction-level customs rules, creating compliance risks and requiring granular, SKU-level pricing strategies
The OECD’s project was up for debate as Matt Williams spoke to ITR following BDO’s tax strategist survey, which uncovered increased complexity and costs among multinationals