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The new instructions concern the imports of goods and services

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Chilean withholding tax of 35% on outbound payments for video games

Bearing in mind that nowadays more than half of the population of the US plays video games and that live gaming events have been watched more than the NBA finals, the importance of the video game industry and its impact on the market has increased substantially during recent years.

March 21 2018

Bosnia and Herzegovina: Amendments to the Law on Excise Duties in Bosnia and Herzegovina

On December 15 2017, the Parliament adopted long-delayed amendments to the Excise Law in Bosnia and Herzegovina (BiH) following a 15-hour-long debate in Parliament and resistance from the major opposition parties. The amendments entered into force on January 3 2018 and became applicable as of February 1 2018.

March 21 2018

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

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