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Practical issues, arm’s-length practices, business models and value chains will be included in the UN’s revised transfer pricing manual for developing countries, co-coordinator Stig Sollund tells TP Week in an exclusive interview.

Google’s Head of Trade and Economic Affairs Andrew Ure has stressed the importance of consensus on how to tax the digital economy, saying a multilateral agreement is the only real solution.

In recent years, the number of enquiries received by the Chilean tax authority regarding the impact in Chile from international and cross-border reorganisations has grown exponentially, write Santiago López and Stephanie Chacra of PwC Chile. Indeed, in past international updates we have reported how the Chilean IRS has been formulating uniform criteria for this purpose.

John Gu, Michael Wong and Alan O’Connor of KPMG Advisory take a look back at developments in China’s outbound investments in recent years and look ahead to what this market might hold for investors in the near future.

The public debate over corporate taxation is often emotive, and newspaper readers might presume that corporate tax functions are not doing the right things, writes Jon Dobell, EY global compliance and reporting leader of tax. But for a majority of corporations this perception could not be further from the truth.

A recent technical interpretation released by the Canada Revenue Agency (CRA) confirms the CRA's position that withholding tax under paragraph 212(1)(d) of the Income Tax Act (Canada) (ITA) does not apply to lump-sum payments made to a non-resident of Canada for exclusive distributorship rights and also serves as a reminder to taxpayers of the breadth of the restrictive covenant provisions in the ITA.

On May 30 2018, the Indonesia Investment Coordinating Board (BKPM) issued Regulation 5 of 2018 concerning the description of lines of business and types of production in pioneer industries that may be eligible for corporate taxpayer tax holidays, and the relevant procedures for the granting of those tax holidays (BKPM Regulation 5). This regulation serves to further implement the Minister of Finance (MoF) Regulation 35/PMK.010/2018, also concerning the granting of tax holidays for corporate taxpayers (MoF Regulation 35).

Christmas came early for football fans and indirect tax experts with both the FIFA World Cup and the US Wayfair case dominating the news in June.

Your impact on corporate tax systems may be far greater than you think, writes Geoff Peck, executive officer and chief taxologist at PawPaw Taxology.

Malaysia will bring in a sales and services tax (SST) in September 2018 to replace the unpopular goods and services tax (GST). Tax practitioners expect a “hybrid” SST regime that retains some GST features.