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The implications of oligopoly markets in transfer pricing

International tax attorney and transfer pricing economist John Drewno of Caterpillar discusses the comparable company data issues that multinational corporations (MNCs) face when operating in an oligopoly market structure.

January 17 2014

Why the OECD may look at capital receipts but India is unlikely to get its income tax wish granted

India wants the OECD and the UN to consider the issue of capital receipts. The Ministry of Finance would like to see a more international acceptance of the recharacterisation of capital transactions as loans where interest income can be taxed.

Sophie Ashley, January 17 2014

Study confirms EU businesses’ claim that double taxation remains a key problem

A report from BUSINESSEUROPE reinforces the business community’s claims that double taxation outside of the area of transfer pricing remains a significant problem. At the October meeting of the European Commission’s Platform for Tax Good Governance, EU member states had claimed the issue was no longer relevant.

Matthew Gilleard, January 16 2014

Baker & McKenzie adds Kushner to North America practice

Marc Kushner has joined Baker & McKenzie's North America tax practice as a partner in the firm’s Chicago office.

January 16 2014

Polish proposals prompt double taxation concerns for multinationals

Some of Europe's biggest taxpayers are concerned about the increased risk of double taxation from Poland’s proposed changes to its controlled foreign corporation (CFC) rules and thin capitalisation regime.

Matthew Gilleard, January 16 2014

Court victory reinforces IRS’s arsenal for targeting undeclared assets overseas

The US Department of Justice (DoJ) believes the defeat of a challenge to the validity of interest-reporting regulations has boosted the government’s efforts to clamp down on US taxpayers who do not declare income and assets held overseas.

Ralph Cunningham, January 16 2014

ITIC hires Pessoa Ramos to make progress in Latin America

The International Tax and Investment Center (ITIC), which works with politicians, officials, taxpayers, practitioners and others to encourage best practices in tax and investment policy, has appointed Beth Pessoa Ramos to manage its Latin American programmes.

Ralph Cunningham, January 16 2014

National Taxpayer Advocate points out flaws in FATCA implementation

The US National Taxpayer Advocate (NTA) has raised serious doubts about the creation of an international financial data regime as the goal of the Foreign Account Tax Compliance Act (FATCA).

Ralph Cunningham, January 15 2014

Egypt to introduce VAT

Egypt is the latest country looking to introduce VAT as it seeks to replace its sales tax.

Salman Shaheen, January 15 2014

Indirect Tax Leaders Guide 2014 - nominations open

Who are the leading indirect tax advisers around the world? Nominate now.

January 15 2014

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