ITR Search | International Tax Review

Russian and Indonesian taxpayers fear automatic sharing of CbC information

Five more jurisdictions signed up to the OECD’s tax co-operation agreement to enable the automatic sharing of country-by-country information. But among taxpayers in the largest of these economies, advisers report concerns.

January 31 2017

Navigating the complexities of TP compliance for commencement tax returns

Companies beginning a new business venture in Nigeria face complex compliance rules on their transfer pricing in the first three years. Victor Adegite and Adedayo Adebowale of KPMG Nigeria guide businesses through the possible hurdles.

January 31 2017

Germany takes aim at banks over dividend tax loopholes

Financial institutions may be subject to huge tax bills as a result of a global bank’s upcoming court case concerning dividend stripping and the pending decision of Germany’s states to reclaim revenues lost from similar tax practices.

Amelia Schwanke, January 31 2017

International updates - February 2017

The latest international updates from our correspondents around the world.

January 30 2017

European Tax Awards 2017: Final week for submissions

Companies and firms have one week left to enter for the European Tax Awards 2017.

Anjana Haines, January 30 2017

Effects of the suspension of the oil & gas special customs regime in the State of Rio de Janeiro

The state of Rio de Janeiro has suspended the REPETRO, an essential special customs tax regime for companies of the Oil & Gas industry. Nevertheless, some negative effects of the measure may be mitigated.

January 30 2017

US Outbound: US final regulations - goodwill, going-concern value transferred to foreign corporations

Sean Foley Cameron Taheri The US Treasury Department and Internal Revenue Service on December 15 2016 released for publication in the Federal Register final regulations (T.D. 9803), addressing the tax treatment of transfers by US persons of property – including goodwill and going-concern value – to foreign corporations in non-recognition transactions pursuant to Section 367. These regulations finalise those that were proposed in September 2015 and withdraw temporary regulations that date back from 1986.

January 27 2017

The evolution of CARF jurisprudence in cases of goodwill

Ana Paula S Lui Barreto of law firm Mattos Filho discusses how future disputes will be affected by the new way Brazilian courts determine cases concerning the tax depreciation of financial goodwill when privatising a business.

January 27 2017

How to help developing countries with transfer pricing: The Platform for Collaboration on Tax wants to hear from you

Developing countries have long struggled with transfer pricing. The Platform for Collaboration on Tax has drawn up a draft toolkit to help them and it is inviting feedback from stakeholders. TP Week speaks to leading figures behind the Platform and business and NGO critics to get their view.

Lena Angvik, January 26 2017

Compliance relief for Singaporean businesses

Singapore’s tax authority has released new guidelines that will make life easier for Singaporean taxpayers, as they can now rely on indicative margins on their related-party loans below SGD 15 million ($10.5 million).

Lena Angvik, January 26 2017

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