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New Zealand: MLI positions

Brendan Brown Claude Smith New Zealand was one of many countries to sign the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) at a signing ceremony in Paris on June 7 2017. New Zealand has 40 double tax agreements (DTAs), 31 of which are with jurisdictions that have signed the MLI. In 27 cases, New Zealand and the DTA partner have elected that the DTA will be covered by the MLI; these DTAs are referred to as covered tax agreements (CTAs).

August 23 2017

The disaster of Donald Trump

It would be difficult to imagine a man more ill-suited to high office than Donald Trump, nor a presidency so spectacularly disastrous a mere eight months in. Gung-ho gaffer George W Bush seemed almost statesmanlike in comparison. Even when Trump is calling for peace, love and unity, he gets it wrong.

August 23 2017

Tax havens: An unnecessary evil?

The finance ministers of some of the world’s most notorious tax havens believe their countries’ policies are fair, robust and meet international standards. Anjana Haines cuts through the PR to see what role these jurisdictions play in an era of BEPS measures and increasing transparency.

August 23 2017

Long battle ahead as IRS challenges US Medtronic verdict

Medtronic is being forced to defend its transfer pricing practices again after the IRS launched an appeal on the 2016 ruling. But after concluding a decade-long court dispute last year, how long could this latest challenge take?

August 23 2017

Belgium ‘compensates’ MNEs as it revises tax rules

The Belgian government is bringing down corporate tax rates

Natalie Leonidou, August 23 2017

Bringing tax accounting into the 21st century

Richard Murphy, professor of practice in international political economy at City, University of London, argues that we do not need multinational tax returns to be made public, but better accounting is vital.

Richard Murphy, August 23 2017

UK Criminal Finance Act imposes corporate tax evasion controls

All companies operating in the UK and abroad could be liable to criminal penalties if they or their associates are found to be facilitating tax evasion. Dominic Stuttaford, head of tax at Norton Rose Fulbright for the EMEA region, highlights the impact of the new Criminal Finance Act and what companies need to being doing now to ensure compliance.

August 23 2017

Combining technology and talent for the digital tax future

As disruption layers new complexity, pressure and opportunity onto business, the digital tax function is rapidly evolving. Shawn Smith, EY global tax technology and transformation leader, explores the needs of organisations as these developments occur.

August 23 2017

Canada: Conservative approach taken to BEPS Multilateral Instrument

Ian Caines Bill Maclagan On June 7 2017, Canada was among 68 countries to sign the OECD's Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI). The MLI is an instrument developed as part of the OECD's project on base erosion and profit shifting (BEPS), in order to allow participating countries to efficiently implement BEPS recommendations in their tax treaties, without needing to individually renegotiate each treaty.

August 23 2017

Argentina: Protocol drastically changes tax treaty with Brazil

Ignacio Rodríguez On July 21 2017, a new amendment protocol to the double tax treaty (DTA) between Argentina and Brazil was signed. The subsequent exchange of instruments of ratification, which is expected to occur soon, will make it effective from January 1 of the year following the completion of this ratification process.

August 23 2017

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