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  • intl-updates
    Spain: New tax regime applicable to capital gains due to change of residence
    One of the most significant changes introduced in the latest reform of the Spanish Personal Income Tax Law (PIT Law) was the establishment of an exit tax, which is levied on certain unrealised capital gains on shares and other financial assets when a taxpayer transfers his residence outside Spain.
    October 03 2016
  • Apple state aid 320 x 215
    Multinationals and the EC engulfed in state aid disputes
    The European Commission’s long-awaited state aid decision on tax rulings issued by Ireland to US-multinational Apple has created a political typhoon. It has invited an unprecedented response from all involved parties, with some hailing the decision as a victory and others criticising the tax charge as excessive or even unwarranted. Anjana Haines and Amelia Schwanke report on the recent developments.
    Amelia Schwanke, October 03 2016
  • Cameco
    Cameco transfer pricing case to start in Canada
    Cameco heads to court this week over a potential C$2.2 billion (US $1.68 billion) tax bill involving its Swiss subsidiary in one of the largest transfer pricing disputes in Canadian history.
    October 03 2016
  • ATO
    Australia’s CbCR exemptions
    The Australian Taxation Office (ATO) has released guidance on how multinationals could be considered for exemptions from submitting country-by-country reports in the jurisdiction.
    Joelle Jefferis, September 29 2016
  • Canada
    Carrie Aiken
    September 29 2016
  • Finland
    Kirsti Auranen
    September 29 2016
  • Cyprus
    Zoe Kokoni
    September 29 2016
  • griffin.jpg
    Ireland: An attractive location for investment
    For many years, Ireland has been an attractive location for multinationals to set up their European hub. Ireland was a popular location for manufacturing since the 1950s and over more recent decades has attracted many multinationals centralising key functions (e.g. supply chain, intellectual property (IP) development and exploitation) as well as many companies in the financial services sector.
    September 29 2016
  • frawley.jpg
    Ireland
    Deloitte
    September 29 2016
  • tollet.jpg
    Luxembourg
    Deloitte
    September 29 2016
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