This content is from: Tax Disputes Australian BHP Billiton case on dual structures is a warning for others The Australian High Court decision in the BHP Billiton case has clarified the definition of ‘associates’ under the country’s foreign income attribution rules, setting a landmark precedent for dual-listed companies (DL... By Josh White March 25 2020
This content is from: Global Public CbCR debate taken to the OECD If the OECD adopts suggestions to align country-by-country reporting (CbCR) with the Global Reporting Initiative (GRI) standard public CbCR will be inevitable, but this did not stop organisations expressing their opin... By Anjana Haines March 12 2020
This content is from: Global Companies debate changes to ease CbCR compliance Businesses have offered some practical advice to the OECD about what changes it could make to the country-by-country reporting (CbCR) standard to reduce compliance and improve the use of data. By Anjana Haines March 12 2020
This content is from: Global Companies reject OECD’s proposed CbCR changes Multinational companies like Anglo American and Astra Zeneca rejected proposals that would increase the data included in country-by-country (CbC) reports, potentially allowing tax authorities to use the data as the pr... By Anjana Haines March 12 2020
This content is from: United Kingdom Will the UK backtrack on offshore public registers? Now that the UK has made its long-awaited exit from the EU, the Conservative government has the opportunity to reverse its commitment to public registers of beneficial ownership in crown dependencies and overseas terr... By Josh White February 26 2020
This content is from: Global The architecture of the unified approach to tax the digital economy Vinti Agarwal from the Vidhi Centre for Legal Policy analyses Amount A under pillar one, testing it against core principles of tax policy that must be followed when designing a new international tax framework. By Vinti Agarwal February 20 2020
This content is from: Global Submissions open: World Tax and World TP 2021 We are pleased to announce the official launch of World Tax and World TP 2021 and an introductory webinar. By Jon Moore February 17 2020
This content is from: Global TP aspects of intangibles: How deep should DEMPE be? Philippe Paumier, founder of VECTOR TP, addresses some of the common challenges MNEs face on DEMPE analysis and how the enterprise risk management, governance compliance and risk frameworks are relevant. By Philippe Paumier February 17 2020
This content is from: Global Tax watch: The decade of digital surveillance More electronic compliance, integrated software, data exchanges and an anticipated overhaul of the international tax rules will dominate the next decade. This all amounts to one message: Governments will know your eve... By Anjana Haines February 17 2020
