This content is from: United States The rise of a new transfer pricing order Even after the EU’s digital tax plan hit a major roadblock, transfer pricing (TP) directors feel the global order shifting away from the arm’s-length principle (ALP) and towards formulary apportionment. By Josh White December 18 2018
This content is from: European Union Tax directors slam French DST deadline as ‘impossible’ France says it will introduce its digital service tax (DST) in January 1 2019 after scrapping an earlier statement to wait until March 2019 for an EU-wide approach. By Danish Mehboob December 14 2018
This content is from: Sponsored DAC 6 reporting requirements pose numerous compliance problems The taxpayer challenges arising from the EU’s directive on mandatory disclosures for intermediaries (DAC 6) are seemingly countless, writes Christian Kaeser, global head of taxes at Siemens, and Mark Orlic and Arne Sc... By Contributor December 12 2018
This content is from: Sponsored How tax departments deal with uncertainty Tax directors explain how they are trying to manage the political and legislative uncertainty around the world that is constantly changing the way their teams have to operate. By Joe Stanley-Smith December 12 2018
This content is from: Sponsored MLI: Testing the ‘principal purpose’ Jasper Korving and Loes van Hulten of Deloitte provide an overview of the MLI, focusing in particular on the principal purpose test (PPT), an anti-treaty abuse measure in the convention, how the PPT might apply in pra... By ITR Correspondent December 12 2018
This content is from: Global AEOI – the world delivers on the new global standard Monica Bhatia, head of the Global Forum Secretariat at the OECD, Radhanath Housden, head of the AEOI Unit at the Global Forum and Adrian Wardzynski, policy adviser at the Global Forum, highlight the steps governments ... By Contributed December 12 2018
This content is from: Austria Digital tax ball ‘back in the OECD court’ Member states have killed off the EU’s digital services tax (DST) proposal, but companies fear this will make unilateral action more likely. By Alexander Hartley December 06 2018
This content is from: Global Global Tax 20 2018 International Tax Review’s Global Tax 20 highlights the most influential people, events and companies which have had an impact on the global tax landscape during the past year. Joe Stanley-Smith introduces the Global ... By Joe Stanley-Smith - ITR Deputy News Editor December 05 2018
This content is from: Direct Tax No. 4: Artificial intelligence and the robot tax New technologies are transforming tax, whether it’s how taxes are collected or what can be done to crack down on evasion. Businesses are eying a more cost-efficient future, while others fear the loss of jobs will hit ... By Amelia Schwanke December 05 2018
This content is from: Global No. 8: Pascal Saint-Amans and Achim Pross This year has been a momentous when considering what the OECD's Centre for Tax Policy and Administration has achieved. Many aspects of the BEPS project have come to fruition even though nobody thought it was possible ... By Anjana Haines December 05 2018
This content is from: European Union Evolution and adaptation with Kering Group Kering’s Group Tax Director Sophie Maddaloni explains how the group’s corporate structure has enabled it to transform from a timber and construction specialist, to a distribution business, to the luxury goods group it... By Joe Stanley-Smith December 03 2018
