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MNEs struggling with multiple transfer pricing challenges in 2021

Transfer pricing (TP) arrangements are being revised faster than planned as business models change because of COVID-19. Meanwhile, TP knowledge gaps among tax authorities and the pandemic’s impact on benchmarking data is creating headaches for taxpayers.

Josh White, February 04 2021

The removed audit requirement should streamline the GST process for taxpayers but introduces increased risk.

Removal of GST audit requirement puts pressure on Indian taxpayers

Multinational enterprises (MNEs) in India should invest in tax technology to avoid errors in their goods and services tax (GST) reporting that could lead to disputes, as self-certification replaces the mandate for external audits and reconciliation statements.

Alice Jones, February 03 2021

China has taken further steps to allow the issuance of ‘special’ VAT e-invoices

Sponsored by Sumerson

Conseil d’Etat recharacterises the existence of a PE in the digital economy

Nicolas Duboille and Hugo Levit of Sumerson analyse why the judges overturned the decision of the Paris Administrative Court of Appeal and ruled in favour of a broad interpretation of ‘dependent agent’.

Hugo Levit, February 02 2021

Tax is advancing ESG outcomes at Uber and other large businesses

In-house tax policies are helping to direct environmental, social and corporate governance (ESG) outcomes to increase investment and limit reputational risks for large companies.

Danish Mehboob, February 01 2021

India’s 2021 budget promises to reduce tax litigation

Indian Finance Minister Nirmala Sitharaman announced in her 2021 budget that the Income Tax Appellate Tribunal will become faceless and the Authority for Advance Rulings will be replaced to expedite tax cases.

Anjana Haines, February 01 2021

Janet Yellen, US Secretary of the Treasury

This week in tax: Janet Yellen raises hope for digital tax agreement

The appointment of Janet Yellen to US Secretary of the Treasury has created global optimism that an international agreement on the digital tax framework may be possible this year.

Anjana Haines, January 29 2021

Law 11/2020 brings a number of changes regarding VAT

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