This content is from: European Union Will CCCTB succeed this time? We are living in an era where ‘tax avoidance’ is a popular theme amongst voters and, hence, politicians. This is in spite of the fact that tax avoidance is legal – it is tax evasion that is illegal. By ITR Correspondent December 18 2015
This content is from: Global Intangible contributions in the automotive industry under BEPS In the fourth of a series on intangibles, Philip de Homont and Alexander Voegele, both of NERA Frankfurt, examine how to deal with contributions by many group companies. December 15 2015
This content is from: Global The Cunningham column: China gets ready to lead tax world in 2016 China will be at the forefront of BEPS implementation in 2016, as president of the G20. Ralph Cunningham says it is a big opportunity for a non-OECD member to shape the international tax system. December 15 2015
This content is from: Sponsored Middle East: New incentives for foreign corporations in Kuwait Kuwait has implemented new initiatives to help it compete for foreign investment, and further reforms could well be on the way. By ITR Correspondent December 15 2015
This content is from: Global BEPS Special Matthew Gilleard introduces this exclusive, comprehensive insight into the work of the OECD in the area of countering tax base erosion and profit shifting (BEPS). Within these covers you will find out about the key me... December 15 2015
This content is from: Global The Brockman brief: BEPS implementation: A holiday wish Drafters of the new base erosion and profit shifting (BEPS) actions and precision watchmakers share a common wish; that their immeasurable efforts devoted to refining and juxtaposing complex parts result in an instrum... December 15 2015
This content is from: Global Intercompany charges below EBIT: A double-edged sword Luis Abrantes, tax director and head of transfer pricing at Carlsberg Group, draws on practical experiences to unpick the intricacies of intercompany charges. December 15 2015
This content is from: Global 2016 Look-Ahead: BEPS implementation to dominate international tax landscape With the final deadlines for the OECD’s BEPS Project falling at the end of this year, 2016 was always going to be a year dominated by questions about implementation. While BEPS-related activity is not the only issue o... By Joe Stanley-Smith & Matthew Gilleard December 15 2015
This content is from: India India and Korea: New memorandum suspends tax collection during MAP India and South Korea have signed a new MoU [memorandum of understanding] tax treaty on December 9 to strengthen the ease of doing business in each country. By Amelia Schwanke December 14 2015
This content is from: United States Pfizer-Allergan: How the US tax code is pushing companies through the exit door Pfizer’s $160 billion acquisition of Allergan shows that highly-mobile American companies are still looking to “self-help” action such as inversion as the US tax code fails them on competitiveness. By Matthew Gilleard December 11 2015
This content is from: Sponsored European Tax Awards 2016: Submission period now open Companies and firms can now enter for the European Tax Awards 2016. By Matthew Gilleard December 10 2015
This content is from: Kenya Treaty analysis: South Africa and Kenya’s double taxation agreement A new double tax treaty (DTT) between South Africa and Kenya has been passed by officials which will strengthen capital import rules and will take effect from January 1 2016. By Amelia Schwanke December 08 2015
This content is from: European Union Taxpayers fearful as EC investigates Luxembourg’s tax treatment of McDonald’s Taxpayers in Luxembourg are waiting nervously for the European Commission to add to the list of companies it is scrutinising under state aid laws after McDonald’s became the latest multinational to be investigated. By Joe Stanley-Smith December 07 2015
