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Arm’s length issues could be painful for taxpayers In its recent state aid rulings, the European Commission (EC) appears to have moved away from the OECD's model treaty and transfer pricing guidelines.

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.

Andreas Fross and Markus Reese of Deloitte analyse the latest Swiss corporate tax reform developments in the context of wider international tax reform efforts.

The fireplace tax is one which would really grate on consumers Some of the strange taxes from history make modern taxes seem almost desirable. Tax avoidance may be hitting modern headlines, but trying to avoid tax has existed as long as tax itself.

The Supreme Court in Odfjell Rig (case Rt-2015-1360) concluded that the limited activities carried out onshore were not sufficient to create the taxable nexus to Norway that would be necessary for tax to apply to the income deriving from a bareboat charter.

The US “fully expects” to have finalised its country-by-country reporting (CbCR) rules by June 30, according to Robert Stack, Treasury deputy assistant secretary for international tax affairs.

The US will finalise its country-by-country reporting (CbCR) rules by July, according to Robert Stack, Treasury deputy assistant secretary for international tax affairs.

Over the next three weeks, Ravi Lakdawala, transfer pricing lead at Bayer India, explores how taxpayers can implement a successful TP lifecycle from the planning stage to submitting documentation.

Adam Eagers and Mark Bennett look at the impact BEPS has had on the M&A market and discuss the commercial and operational aspects of any changes for investors.

Global tax rules are changing, and changing rapidly. The final reports on the Base Erosion and Profit Shifting (BEPS) Action Plan have been released by the Organisation for Economic Cooperation and Development (OECD) and endorsed by the G20. These reports on the 15 BEPS Action Points recommend significant changes in international tax laws and treaties. Due to the unique global alignment on the matter, BEPS is the most comprehensive change in international taxation in history. Attention has turned to the actions that are being taken by countries in response to these recommendations.