EU drives forward controversial virtual PE concept If the EU’s proposal to introduce virtual permanent establishments materialises, it could mean higher tax bills not only for tech companies such as Apple, Amazon and Facebook, but also for... By Lena Angvik December 18 2017
Broader tax base set to trump lower corporate income tax With the BEPS project increasingly reining in countries’ ability to offer tax incentives, governments advocate a low corporate income tax rate as pivotal for attracting business. By Lena Angvik December 14 2017
The future of the arm’s-length principle Reforming the arm’s-length principle was identified as a priority in the BEPS project, but transfer pricing rules are now more complex than ever. By Lena Angvik December 08 2017
Australia leads Paradise Papers response against intermediaries Australia has urged tax authorities across the globe to begin scrutinising the ‘treasure trove’ of documents from the Paradise Papers. Commissioner Chris Jordan has set his sights on intermediaries which... By Lena Angvik December 08 2017
Grey is the new black in EU’s tax haven blacklist The EU has released its first ever blacklist of 17 tax havens, including South Korea, United Arab Emirates and Panama, as well as a grey list of 47 other jurisdictions,... By Lena Angvik December 06 2017
Flick Gocke Schaumburg opens in Düsseldorf Independent law firm Flick Gocke Schaumburg is opening an office in Düsseldorf in early 2018, drawing on a team of tax and transfer pricing experts from its Bonn office. By Lena Angvik December 04 2017
Italy turns up the heat on EU with digital sales tax Italy is hoping its proposed digital sales tax will send a message to the EU and accelerate the process of finding consensus on digital economy taxation. By Lena Angvik November 29 2017
CbCR may bring upswing in corporate tax revenues Corporate tax revenue collections remain at low levels around the globe, the OECD’s annual tax revenue statistics show, but advisers believe increased transparency and potential audits drawing on country-by-country reports... By Lena Angvik November 24 2017
UK budget targets digital economy with intellectual property tax The UK’s Autumn budget proposed a new withholding tax on royalties to low-tax jurisdictions that experts warn could backfire and trigger harmful tax competition. By Lena Angvik November 23 2017
Q&A: EC Vice-President Andrus Ansip accepts digital taxation challenge Estonia has been leading the debate on digital tax in the EU throughout its EU Council presidency. Andrus Ansip, European Commission vice-president for the digital single market, speaks to TP... By Lena Angvik November 21 2017
