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Brazil issues ruling on tax treatment of 3D printing

The tax ruling issued by the Brazilian Federal Revenue Service on whether 3D printing should be classified as a manufacturing process for a business could mean retailers are liable for excise taxes.

Carolina Romanini Miguel, July 16 2019

Companies reassess value drivers over RPA-I

Tax policymakers are weighing up the strengths and weaknesses of the residual profit allocation by income (RPA-I) method in a bid to find a digital tax solution. This option would keep much of the TP system intact.

Josh White, July 16 2019

Survey results: Untangling CFC structures

Multinational businesses are simplifying structures to navigate the rules that target controlled foreign corporations (CFCs) and their shareholders. ITR asked those tax heads who have adopted this approach to share their business’s operational changes.

Danish Mehboob, July 15 2019

Cryptocurrency, cost basis and taxation

Cryptocurrencies are still capturing the attention of investors, traders and enterprises around the globe, lauded for their potential as a radically transformative force on the existing financial playing field. However, legal systems are yet to catch up.

July 15 2019

France and the US clash over digital service tax plans

The US has ramped up its opposition to France’s digital services tax (DST) by opening an investigation into it, but French senators have defiantly approved the so-called ‘GAFA’ tax anyway.

Joe Stanley-Smith, July 12 2019

‘Absolutely shocking’: Corporates shaken after Swiss Supreme Court ignores tax ruling

Taxpayers are worried about tax certainty in Switzerland after the Federal Supreme Court ignored an advanced tax ruling in June. This could set a precedent for other cases.

Danish Mehboob, July 12 2019

Procter & Gamble responds to Johnson & Johnson on BEPS 2.0

As the OECD tries to find a tax solution to the digital economy, the business community is thinking about what would work best out of the proposals on the table.

Josh White, July 11 2019

Italy addresses double taxation arising from foreign TP adjustments

Italy has recently implemented a new procedure to mitigate double taxation arising from foreign transfer pricing adjustments. Chiomenti’s Raul-Angelo Papotti, Paolo Giacometti and Andrea Alcara discuss the procedure, conditions and mandatory elements that must be addressed in order for an enterprise to seek an adjustment.

July 11 2019

Russia’s 20-year evolution of transfer pricing practices

In twenty short years, Russia has undergone a rapid transformation in transfer pricing (TP) adoption and harmonisation with the OECD’s norms. EY CIS’s Evgenia Veter traces the nation’s adoption, evolution and future development of TP policy, while exploring the key areas Russian tax authorities have currently highlighted as their focus

Evgenia Veter, July 11 2019

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