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  • Deals of the month
    See who has done the tax work on this month’s biggest deals.
    October 29 2015
  • Russo-Raffaele-170
    Pascal Saint-Amans and Raffaele Russo discuss part 2 of BEPS
    Russo: “A comprehensive package of measures has been agreed.” Pascal Saint-Amans, Raffaele Russo and their tax colleagues at the OECD are happy people after the publication of the second and final set of proposals to tackle base erosion and profit shifting (BEPS), following two years of intensive talks.
    Ralph Cunningham, October 29 2015
  • brand-570
    Brand management centres in the age of BEPS
    In the third of a series on intangibles, Philip de Homont and Alexander Voegele, both of NERA Frankfurt, look at brand management centres in the age of BEPS.
    October 29 2015
  • German banks sweat over cum-ex trades after Maple raided
    Maple Bank has been raided in connection with serious tax evasion connected to a dividend-stripping method which has left German banks and investors in turmoil.
    Joe Stanley-Smith, October 29 2015
  • Starbucks-reflected
    Starbucks and Fiat hit with €30m state aid bill
    Source: Wikimedia Commons licensed under CC BY-SA 3.0 Starbucks and Fiat Chrysler face repayments of up to €30 million ($34 million) to Luxembourg and the Netherlands after the European Commission (EC) ruled that both companies were recipients of state aid.
    Joe Stanley-Smith, October 29 2015
  • one-way-carrousel
    The Brockman brief: Tax transparency: Is it a one-way street?
    The envisaged ideals of ‘tax transparency’ are being proposed, and legislated, by tax administrations worldwide. This month’s Brockman brief focuses on the fact that mutual and reciprocal tax transparency with multinational entities (MNEs) remains somewhat elusive. It is now time to briefly assess some of these initiatives to fairly gauge the mutuality of such initiatives.
    October 29 2015
  • ‘False endings’, not false dawns
    The past month saw Starbucks hit the headlines again, with Margrethe Vestager, European Competition Commissioner, ordering the Netherlands to claw back revenue from the coffee company after her unit decided the tax ruling agreed by the two constituted unlawful state aid. Vestager said she hopes "this message will be heard by member state governments and companies alike", so her tax ruling enquiries are unlikely to end there.
    October 29 2015
  • shanghai-carrousel
    The Cunningham Column: Every little helps in international tax reform
    To start his new monthly column, Ralph Cunningham, the Hong Kong-based managing editor of International Tax Review, argues that capacity building will be critical to BEPS implementation in the Asia-Pacific region if piecemeal, unilateral measures are to be avoided.
    October 29 2015
  • Chevron loses multi-million dollar transfer pricing court case
    The Federal Court in Australia has ruled that Chevron Australia did not prove the interest rate on a loan to its US partner company was at arm’s-length. Chevron now owes the ATO AUS $300 million ($213 million).
    Joelle Jefferis, October 29 2015
  • Hungary’s VAT grouping rules affected by Skandia ruling
    Companies in certain types of VAT groups in Hungary will have to pay higher VAT bills as a result of the European Court of Justice (ECJ) Skandia ruling, and could also face intensified VAT audits, as the country has finally started to implement the ruling.
    Joe Stanley-Smith, October 29 2015
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