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There are 33,149 results that match your search.33,149 results
  • Rafailovic
    Serbia: Serbia signs 66th double tax treaty
    Aleksandra Rafailovic On December 15 2015, the Republic of Serbia and the Grand Duchy of Luxembourg signed an agreement on avoidance of double taxation, which is in the process of ratification in the parliaments of both countries.
    March 09 2016
  • Time for (trans)action
    Another month passes and another technology company is receiving criticism over its tax affairs on the front pages of the mainstream press. With a view to minimising reputational damage, Facebook has now announced changes to its corporate structure which should mean the tech company pays more tax in the UK.
    March 09 2016
  • switzerland-carrousel
    Switzerland on track with implementation of AEOI
    Rolf Wüthrich and Noëmi Kunz-Schenk of burckhardt track transparency developments in Switzerland, focusing on the adoption and implementation of automatic exchange of information (AEOI).
    March 09 2016
  • Fross
    Corporate Tax Reform III in light of BEPS
    Andreas Fross and Markus Reese of Deloitte analyse the latest Swiss corporate tax reform developments in the context of wider international tax reform efforts.
    March 09 2016
  • rubiks-cube-girl-carrousel
    The Brockman brief: CbCR: Surrogate parent entity – good idea, but will it work?
    The OECD’s BEPS Action 13: Country-by-Country Reporting Implementation Package introduced a ‘surrogate parent entity’ (surrogate) concept for the country-by-country (CbC) report.
    March 09 2016
  • Hillier
    Google defends UK tax practices in boisterous PAC hearing
    Meg Hillier became chair of the PAC in 2015 Representatives of Google, and revenue authority HMRC, were questioned by members of parliament (MPs) in a typically aggressive meeting of the UK's Public Accounts Committee (PAC) today.
    Joe Stanley-Smith, March 09 2016
  • special-features-red3.jpg
    Special features - March 2016
    Read this month's special features for Intangibles and Switzerland
    March 09 2016
  • stones
    From principal to profit split
    In the sixth in a series of articles on intangibles and finance, NERA Frankfurt’s Philip de Homont and Alexander Voegele show how to deal with low margins through a profit split system.
    March 09 2016
  • diamond-carrousel
    Can BEPS provide a cure to the Kimberley Process blues?
    Bernd Schlenther, senior manager at the South African Revenue Service (SARS), analyses governance initiatives relating to illicit flows, taking into account the recent impact of measures to counter base erosion and profit shifting (BEPS).
    March 09 2016
  • Maclagan
    Canada: Canadian voluntary disclosure programme rises in popularity
    Bill Maclagan Soraya Jamal In January 2016, the Canada Revenue Agency (CRA) released new statistics relating to Canada's voluntary disclosure programme (VDP).
    March 09 2016
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