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New Zealand: Beneficial ownership public register under discussion

The New Zealand government is consulting on measures that would require the reporting of details of beneficial ownership of companies and limited partnerships on a public register.

Brendan Brown, August 24 2018

North Sea oil offers alternative to raising UK corporate tax

Executives of North Sea oil companies are becoming increasingly worried about a tax increase in the next UK budget as the government looks for an alternative way of raising revenue without a corporate tax hike.

Josh White, August 23 2018

UK’s post-Brexit state aid structure to create conflict on tax rules

The UK’s plans to remain aligned with European Union state aid rules after Brexit could put the Competition and Markets Authority (CMA) on a collision course with UK parliaments and taxpayers as it weighs in on tax rules.

Michael Scaturro, August 23 2018

Update on Japanese transfer pricing 2018

Recent changes in the business environment and the financial situation of the Japanese government have affected the Japanese taxation environment and transfer pricing regulations, explain Jun Tanaka, Nobuhiro Tsunoda and Yosuke Suzaki of KPMG in Japan.

August 23 2018

Retailer omnichannel strategy and transfer pricing – a new and moving target

Competition in the consumer goods sector has always been intense and once-traditional retailers are now using an omnichannel strategy in an attempt to keep up with consumer-packaged-goods companies and online superstores like Amazon or Zalando. What is omnichannel retailing?

August 23 2018

Holland & Knight takes Sharp Partners lawyers

US law firm Holland & Knight has enticed several partners and other professionals from Tampa-based Sharp Partners to join its Florida, New York and Washington DC offices.

Joe Stanley-Smith, August 22 2018

The risks of US tax incentives for automation

The Tax Cuts and Jobs Act (TCJA) has created significant new tax incentives to invest in automation rather than hiring more people, but critics warn that major changes could be on the horizon.

Josh White, August 22 2018

Controversy about the tax treatment of stock option plans in Brazil

In the last few decades, stock option plans have consolidated in the US and Europe as a relevant instrument of long-term incentive for executive and employees.

August 21 2018

Canada issues advance pricing arrangement programme report

Phil Fortier, Alex Evans, and Raf Sattar of Deloitte in Canada summarise the key aspects of Canada’s APA programme report for 2017, allowing taxpayers and tax practitioners to align expectations of the scheme with the current approach.

August 21 2018

US Tax Court told to reconsider Medtronic’s use of CUT method

The US Tax Court will have to once again review whether Medtronic’s use of the comparable uncontrolled transactions (CUT) method complied with regulations after the Eighth Circuit Court referred the case back for deeper analysis.

Josh White, August 20 2018

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