ITR Search | International Tax Review

TP and credit ratings: The impact of passive association

The lack of guidance on the impact of passive association on a stand-alone credit profile (SACP) leads to uncertainty in transfer pricing (TP) analyses for multinational corporations.

August 29 2019

The OECD searches for new profit allocation rules

The OECD’s search for a solution to profit allocation continues, after the G7 committed to a global minimum tax rate, however, any change will be deeply contested.

Josh White, August 29 2019

IR35 rules could disrupt Uber and Deliveroo’s UK operations

Companies relying on the gig economy workforce, including Uber and Deliveroo, are reviewing the commercial impact in the UK after April 2020 when they will have to treat contractors as employees and pay employment taxes.

Danish Mehboob, August 29 2019

Tax heads: Here’s how to influence the OECD’s digital tax rules

As countries consider the OECD’s digital tax proposals, tax heads shared their experiences of trying to get their voices heard.

Alexander Hartley, August 29 2019

DSTs thrust into political limelight

As France’s digital services tax takes retroactive effect and the UK releases more details, tax heads spoke of a nightmarish cocktail of uncertainty and high politics.

Alexander Hartley, August 29 2019

Disclosures show whistleblowing standards benefit tax departments

Data from internal corporate disclosures show that internal procedures and systems for whistleblowing are improving corporate governance and inter-departmental trust within companies, but tax heads are hesitant about the results that create a paper trail.

Danish Mehboob, August 29 2019

Market insight

In this month’s round-up of individual and company changes, RSM implemented its growth strategy in the Chinese market, while Baker McKenzie expanded its London office with a new partner and promoted another to become the global head of tax

August 29 2019

The Inclusive Framework members have a tough challenge in determining what goes beyond “mere selling”

What is ‘mere selling’ and why should we care?

It may seem like an odd question for an international tax journal to ask, but the OECD’s report on its programme of work on digital tax indicates that we may be at the end of whatever certainty we thought we had about cross-border sales and permanent establishments, writes Giles Parsons.

Contributor, August 29 2019

Investors disappointed by former Yahoo! company’s tax strategy

Altaba, a former Yahoo! entity, will begin liquidating its assets in the coming months, but corporate investors say the liquidation is not the most tax efficient option, nor what they were expecting.

Danish Mehboob, August 29 2019

Every player of GTA knows the characters definitely don’t pay tax

Tax Relief

Because tax doesn’t have to be taxing. A less-than-serious look back at some of the quirkier tax stories from the past month.

Josh White, August 29 2019

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