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  • APA trends in emerging markets
    As business operations in emerging markets increase, more countries are implementing and developing advance pricing agreement (APA) regimes. China, India and Turkey represent three different approaches but indicate that APAs are an increasingly popular option for taxpayers in certain situations.
    Sophie Harding, March 27 2014
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    EXCLUSIVE: Semeta discusses the latest on EU indirect tax reform
    The European Commission has been busy reforming the EU’s VAT system and trying to introduce a financial transaction tax (FTT). In an exclusive interview with Salman Shaheen, Algirdas Semeta, European Commissioner for Taxation, Customs Union, Audit and Anti-Fraud discusses the latest progress.
    Salman Shaheen, March 25 2014
  • Bradbury to head OECD’s tax policy unit
    David Bradbury, former assistant treasurer of Australia, has been appointed head of the tax policy and statistics division at the OECD.
    March 25 2014
  • UK intangibles guide
    Danny Beeton and Murray Clayson, of Freshfields Bruckhaus Deringer, provide an overview of UK intangible property transfer pricing.
    March 25 2014
  • Indian Special Bench questions choice of comparables in Maersk’s TP report
    An Indian Special Bench ruling has emphasised the importance of functional comparability in transfer pricing (TP) reports and concluded that high margin comparables cannot be excluded.
    Sophie Harding, March 24 2014
  • Oman leaves Enzi staff to rejoin EY
    An aide to Mike Enzi, a member of the US Senate Finance and Budget Committees, has rejoined EY as an executive director in its international tax services practice in Washington, DC.
    March 21 2014
  • BMR Advisors promotes six
    Six practitioners at BMR Advisors have become partners / executive directors of the firm.
    March 21 2014
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    Debt/equity financing: Application of the Dutch participation exemption
    Denis Pouw, partner at WTS Netherlands, analyses two recent rulings from the Dutch Supreme Court dealing with debt versus equity financing, and provides clarity on the applicability of the country’s participation exemption regime.
    March 20 2014
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    Hong Kong: Structuring cross-border M&A into Hong Kong surge
    Hong Kong is a popular investment destination. Here, Darren Bowdern and Benjamin Pong of KPMG China, look at why this is and assess the provisions taxpayers must be aware of when structuring cross-border M&A transactions into the jurisdiction.
    March 20 2014
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    US: Important new developments in M&A
    David Forst of Fenwick &?West discusses the impact of new developments in M&A in the US.
    March 20 2014
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