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Austrian group taxation – an overview

Companies are, by law, separate and independent entities. Any profit derived by a corporation is subject to Austrian corporate income tax at a flat rate of 25% regardless of whether the profit is distributed to shareholders or retained.

November 14 2016

Paul Morton appointed to tax director of the OTS

The soon to be former head of group tax at RELX Group, Paul Morton has been appointed to tax director of the Office of Tax Simplification (OTS) at the UK's tax authority, HMRC.

Amelia Schwanke, November 09 2016

Ireland formally appeals EC decision in Apple

Ireland has submitted a formal appeal against the decision by the European Commission’s (EC’s) decision in Apple.

Joe Stanley-Smith, November 09 2016

ECOFIN reacts to EC’s corporate tax plans

The EU Economic and Financial Affairs Council (ECOFIN) has weighed in on the European Commission’s (EC’s) proposals to target profit shifting opportunities used by the biggest multinational groups.

Anjana Haines, November 09 2016

Donald Trump elected US president

Republican candidate Donald Trump has been elected as the 45th US president in a climax to an extraordinary, polarising and bitter campaign.

Amelia Schwanke, November 09 2016

EU Council agrees on criteria to establish tax blacklist

The EU Economic and Financial Affairs Council (Ecofin) has agreed on measures to help establish a tax blacklist of uncooperative jurisdictions.

Anjana Haines, November 08 2016

Brexit: UK's Supreme Court to hear arguments in December

The UK’s highest court will convene on December 5 to hear the government's arguments against allowing MPs to vote on triggering Brexit. Debate over the best way to exit the European Union has multiple implications for tax and transfer pricing.

November 08 2016

Facebook IRS case: Inside a multi-billion dollar TP dispute

USA v Facebook is about Big Law and big numbers. Since US tax authorities started auditing Facebook, the IRS has sent 200 requests for documents, interviewed nine Facebook employees and requested five extensions to the statute of limitations. That was just the warm-up.

Caroline Byrne, November 08 2016

State aid decisions: The demise of unilateral APAs?

Advance pricing agreements may be decreasing in popularity. Some advisers report that multinationals are worried unilateral agreements do not provide enough certainty following the European Commission’s state aid rulings.

November 08 2016

Why is the Brazilian CARF ruling against taxpayers more often?

Alessandra Gomensoro of Mattos Filho discusses the increase in cases being judged against taxpayers at the Brazilian Administrative Council of Tax Appeals (CARF), its root causes, and solutions for taxpayers.

November 08 2016

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