What the US bilateral safe harbour should look like The Internal Revenue Service (IRS) is inviting public comment on the development of bilateral safe harbours with US treaty partners, giving taxpayers and foreign competent authorities the opportunity to influence... By Sophie Ashley March 27 2013
GE's Will Morris: How to manage your company's tax reputation While the image their tax affairs portray to the public is a greater concern for multinational companies than ever before, managing tax affairs across various countries with differing tax regimes... By Sophie Ashley March 19 2013
GE explains how to manage your company’s tax reputation in a large multinational Multinational companies are more concerned about the image their tax affairs portray to the public than ever before but, with tax departments operating in a number of different countries, with... By Sophie Ashley March 19 2013
India Budget 2013 special focus It is fair to say the Indian budget this month left corporate investors disappointed. Expectation was high for business-friendly tax measures but few appeared, save for an announcement that safe... By Sophie Ashley March 08 2013
Indian safe harbour rules will be issued says Chidambaram P Chidambaram, the Indian Finance Minister, said in his budget speech today that rules on safe harbours will be issued. By Sophie Ashley February 28 2013
India is still holding out for safe harbour rules in 2013 budget Taxpayers and their advisers are hoping an amendment on safe harbour rules will be included in India’s finance budget on Thursday. By Sophie Ashley February 26 2013
Next steps for the UN and OECD for intangible assets and profit shifting The UN and the OECD are both working on important transfer pricing policy discussion reports and representatives from both organisations have said tax practitioners can expect significant developments in 2013. By Sophie Ashley February 18 2013
Why intangible policy discussions are giving Caterpillar’s head of tax “night terrors” Robin Beran, chief tax officer and director for global tax and trade at Caterpillar, the machinery manufacturer, told delegates at the Tax Council Policy Institute conference on intangibles in Washington... By Sophie Ashley February 13 2013
SKAT stats show Denmark’s persistence in assessing IP transactions The Danish tax authority, SKAT, has published its transfer pricing statistics, which show an increase in revenue from transfer pricing assessments, particularly through intellectual property (IP) transactions. By Sophie Ashley February 07 2013
HMRC says no link between amount demanded and amount collected in transfer pricing asse... HM Revenue & Customs (HMRC) has said it does not expect to see a link between the tax demanded and yield achieved in transfer pricing assessments and does not keep... By Sophie Ashley February 04 2013
