BEPS: The impact survey In May 2015, TP Week surveyed in-house tax professionals and found that 54% of them had been proactively taking steps to prepare for BEPS implementation. By Joelle Jefferis April 11 2016
South Korea releases master file and local file templates The South Korean Ministry of Strategy and Finance has released fixed templates of the master file and local file that taxpayers will be required to submit for the first time... By Joelle Jefferis April 07 2016
Growing demand for US APAs The IRS has released statistics on its advance pricing and mutual agreement (APMA) programme for 2015, which show a sharp increase in the number of US multinationals applying for advance... By Joelle Jefferis April 07 2016
Canada budget reveals revenue agency holding back on BEPS Canada’s 2016 Budget introduced a number of BEPS-inspired regulations, including country-by-country reporting (CbCR) and the updated definition of the arm’s-length principle. By Joelle Jefferis April 05 2016
Net Entertainment wins against Swedish tax authorities The Swedish Administrative Court of Appeal has upheld gaming software supplier Net Entertainment’s appeal against the Swedish tax authority’s transfer pricing adjustment. By Joelle Jefferis March 31 2016
How patent boxes became the new normal Since October 2015, authorities have been reacting to the outcome of the BEPS Project. The implementation of new legislation and adaption of existing regulations to match the new OECD guidelines... By Joelle Jefferis March 24 2016
BEPS: The impact survey In May 2015, TP Week surveyed in-house tax professionals and found that 54% of them had been proactively taking steps to prepare for BEPS implementation. By Joelle Jefferis March 23 2016
Osborne driving ahead on BEPS in UK Budget The UK Budget for 2016 offered few surprises but showed the desire of George Osborne, chancellor of the exchequer, to lead the way in implementing OECD BEPS recommendations ahead of... By Joelle Jefferis March 17 2016
US will withdraw from CbCR if made public Robert Stack, deputy assistant secretary at the US Treasury, has said the US would not share information from country-by-country reports (CbCR) if authorities decide to make the information public. By Joelle Jefferis March 14 2016
Stack and Saint-Amans agree: US tax reform driven by BEPS process Pascal Saint-Amans, director at the OECD, and Robert Stack, deputy assistant secretary at the US Treasury have acknowledged the role the BEPS process has held in pushing the US to... By Joelle Jefferis March 10 2016
