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Germany: Profit-split considerations in TNMM solutions in a post-BEPS world

The combined effect of the globalisation of entrepreneurial responsibilities within multinationals and the OECD's BEPS initiative puts traditional one-sided transfer pricing (TP) methods under increased pressure. NERA Managing Director Dr Yves Hervé and Associate Director Philip de Homont show how transactional net margin method (TNMM)-type TP solutions can be made sustainable for the future.

Philip de Homont, December 12 2018

Tax and HR departments must collaborate to avoid costly IR35 non-compliance

Corporate tax functions must work closely with HR departments immediately to ensure their businesses are ready to comply with the UK’s IR35 legislation, governing payroll taxes and employee contracts, by April 2020.

Danish Mehboob, December 12 2018

ATO releases draft guidance on offshore shipping service hubs

The Australian Taxation Office (ATO) has released a draft schedule that deals with offshore shipping service hubs.

December 11 2018

Indian GAAR disputes to continue but there is hope, say tax directors

Tax departments must be extra-vigilant to avoid costly litigation resulting from India’s recurrent and creative use of the general anti-avoidance rule, say tax directors – but even strong documentation may not be enough.

Anjana Haines, December 10 2018

Pushing the digital frontiers of tax in China

Drawing on China and international experience with the digitalisation of taxation, in particular as it relates to indirect taxation, Lachlan Wolfers, Vincent Pang, John Wang and Grace Luo chart out the possible future of tax rules, tax administration, and the tax profession itself.

December 10 2018

China FS sector opens up: Tax opportunities and challenges ahead

Are you ready for the opening up of China’s financial services sector? Henry Wong, Chris Ge, Jean Li and Tracey Zhang look at the latest regulatory relaxation measures, and give insight on industry issues which foreign firms should be aware of before jumping on the bandwagon.

December 10 2018

When America squeezes – implications of US tax reform for China

The passage of the US tax reform law ushered in big changes to the global tax landscape. Governments and businesses globally have since expended considerable efforts to understand and assess the wide-ranging impacts of these critical changes. Wade Wagatsuma, Xiaoyue Wang, David Ling, Shirley Shen, Koko Tang and Jennifer Weng, discuss the key changes and their impact on China.

December 10 2018

In the eye of the storm – how does China act and react in times of trade tension?

There has been rapid change in 2018 in the trade and customs space, bringing a multitude of challenges and opportunities for companies operating import and export businesses cross-border with China. Eric Zhou, Kevin Kang, Rachel Tao and Philip Xia describe the key challenges and opportunities faced by companies that operate global trade business with China.

December 10 2018

Seeing the tax trees from the data forest – managing tax administration in the digital age

China’s multi-year tax administrative modernisation programme is leveraging big data technology and a restructured tax authority for effective enforcement. Tracey Zhang, Fang Wei, Lilly Li and Anthony Chau explain how this increased collection efficacy is transitioning the tax administration to a more mature and reasonable approach to dealing with the ever more complex commercial issues.

December 10 2018

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