ITR Search | International Tax Review

OECD interim digital tax report debates new value creation concepts

The OECD’s interim report on taxation of the digital economy examines the implications new nexus and profit allocation concepts could have on the international tax system. A re-evaluation of where value creation takes place will heavily impact big tech companies that use transfer pricing to shift profits to low-tax jurisdictions.

Lena Angvik, March 20 2018

Will the EU's MDRs mark the end of selling tax avoidance schemes?

The EU’s Economic and Financial Affairs (ECOFIN) Council has unanimously agreed on tax avoidance disclosure rules for intermediaries. For those selling tax avoidance schemes, the move is a game-changer. Both in-house and private practice tax advisers could be caught out by the rules.

Josh White, March 20 2018

Nominate the best tax controversy, indirect and female tax advisers for ITR's leaders guides

ITR's research team has begun work on the Tax Controversy Leaders guide, Indirect Tax Leaders guide and Women in Tax Leaders guide. This is your chance to nominate the individuals who offer the best tax advice.

Joe Stanley-Smith, March 19 2018

DEMPE uncertainty weighs on Swedish IP strategy

Profit attribution based on DEMPE functions is becoming a major point of uncertainty, Swedish corporate sources tell TP Week. Differing interpretations by the tax authority are increasingly deterring MNEs from conducting IP-related restructurings and may prompt litigation.

Lena Angvik, March 16 2018

Could robots reverse the race to the bottom?

The rise of robotics promises to turn the world of work upside down and corporate tax may have to be raised to make up for the shortfall. This could force the ‘race to the bottom’ into reverse.

Josh White, March 16 2018

Liga Hoy joins Aptis Global as principal

Aptis Global has hired Liga Hoy to join its growing transfer pricing team.

Lena Angvik, March 16 2018

Valoris Avocats appoints Laurence Berrutto as counsel in Lyon

Customs and VAT specialist Laurence Berrutto has left EY to join the French law firm Valoris Avocats as counsel in Lyon on March 1.

Anjana Haines, March 16 2018

Mayer Brown hires two MoFo partners

Mayer Brown has hired two partners, Thomas Humphreys and Remmelt Reigersman, to work in its offices in New York and California, respectively.

Josh White, March 16 2018

Singapore stakes out new transfer pricing regime

Singapore’s new transfer pricing regime and the tax authority’s expanded powers are set to heighten the potential for taxpayer disputes. New anti-base erosion and profit-shifting measures include stricter enforcement of the arm’s-length principle, surcharges and reviews of related-party agreements.

Lena Angvik, March 15 2018

DLA Piper expands German tax practice

DLA Piper has announced the appointment of Marie-Theres Rämer as a partner at its Frankfurt-based tax practice.

Josh White, March 15 2018

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