This content is from: United States The changing face of tax havens The phrase tax haven has long conjured images of letterbox companies metres away from the golden sands and deep blue seas of Bermuda’s beaches. But is that moniker appropriate or is the stereotype shifting as European... September 30 2014
This content is from: Transfer Pricing BEPS deliverables increase uncertainty over future of arm’s-length standard The recently released BEPS deliverables have generated more confusion than certainty, specifically with regards to the OECD’s plans for the arm’s-length standard. By Sophie Harding September 30 2014
This content is from: India OECD BEPS reports – An Indian perspective After the release of the OECD’s first set of reports and recommendations related to its base erosion and profit shifting (BEPS) project, Rajendra Nayak and Shweta Pai of EY provide an update on the implications of the... September 29 2014
This content is from: India Indian government and taxpayers split over OECD’s plans to make tax arbitration binding The Indian government announced its opposition to the OECD’s proposal to resolve disputes with mandatory arbitration, claiming that it will infringe on the country’s national rights. By Sophie Harding September 29 2014
This content is from: Argentina Latin America Focus 2014 now available With reforms underway in a number of countries in the region, and international initiatives to keep track of, leading advisers update you on the latest developments from across Latin America. September 29 2014
This content is from: United States Why tax inversions have been so prevalent in the life sciences industry Tax inversions have been rife throughout all industries but none more so than in life sciences. The structure of life sciences companies and the ease at which intellectual property (IP) can be moved contribute to the ... By Sophie Harding September 25 2014
This content is from: Transfer Pricing Transfer Pricing Industry Guide 2014 now available Deloitte's industry experts examine the factors driving the pricing of intercompany transactions in the technology, oil and gas, life sciences, media and entertainment, consumer products, manufacturing and financial s... September 23 2014
This content is from: United States Unanswered questions on the digital economy drive scepticism over OECD’s BEPS progress Advisers and taxpayers have voiced their concerns about the questions which still remain unanswered in the BEPS disclosure documents at TPWeek and International Tax Review’s 14th Global Transfer Pricing Forum in Washi... By Sophie Harding September 22 2014
This content is from: United States Bob Stack reiterates arm’s-length standard and supports need for CbCR Bob Stack, deputy assistant secretary (international tax affairs), US Department of Treasury, has spoken publicly in the wake of last week’s BEPS document releases. By Sophie Ashley September 22 2014
This content is from: Transfer Pricing US Treasury official speaks out against patent boxes Bob Stack, deputy assistant secretary (international tax affairs), US Department of Treasury, has spoken out against other countries’ use of patent box regimes in a speech following the BEPS document releases last week. By Sophie Ashley September 22 2014
This content is from: United States Big 4 and law firms share the spotlight at Americas Tax Awards 2014 The big winners at this year's Americas Tax Awards were EY, which won the Latin America Tax Firm of the Year and Shearman & Sterling, the winner of the equivalent award for North America. September 18 2014
This content is from: United States GE’s Will Morris on BEPS release: Business still concerned about burdensome reporting r... Will Morris, chairman of the BIAC Tax and Fiscal Affairs Committee and global tax policy adviser for GE, weighs up the strengths and weaknesses of the OECD’s BEPS disclosure documents. September 17 2014
This content is from: Transfer Pricing GE’s Will Morris analyses the impact of the OECD’s recent BEPS disclosure documents Will Morris, chairman of the BIAC Tax and Fiscal Affairs Committee and global tax policy adviser for GE, has spoken exclusively to TPWeek about his views regarding the BEPS disclosure documents released on September 16. By Sophie Harding September 17 2014
This content is from: Transfer Pricing Why Indonesia’s PER-22 is more of a hindrance than a useful TP tool PER-22 was intended to be a tool to help auditors in transfer pricing audits but has in fact led to an overcomplicated and burdensome process. By Sophie Harding September 17 2014
This content is from: United Kingdom GE’s Will Morris on BEPS release: Business still concerned about burdensome reporting r... Will Morris, chairman of the BIAC Tax and Fiscal Affairs Committee and global tax policy adviser for GE, weighs up the strengths and weaknesses of the OECD’s BEPS disclosure documents. September 17 2014
This content is from: United States The tax market reacts to the BEPS 2014 deliverables: Do you agree? The OECD today unveiled its 2014 deliverables at the halfway stage of the multilateral organisation’s ambitious base erosion and profit shifting project, commissioned by the G20, which represents the biggest ever revi... By Matthew Gilleard September 15 2014
This content is from: United Kingdom BEPS: Still no certainty for taxpayers Despite the base erosion and profit shifting (BEPS) disclosure documents being released today by the OECD there is still scepticism on behalf of industry. By Sophie Ashley September 15 2014
This content is from: Cyprus Holding Companies Focus 2014 now available Leading advisers from Eurofast in Cyprus, Grant Thornton in Ireland, KPMG in Malta and KPMG in Switzerland explain what each of their jurisdictions is doing to strengthen their appeal as holding company locations. September 15 2014
This content is from: Singapore Singapore’s consultation paper on TP documentation proposes master file approach but ov... On September 1 2014, the IRAS issued a consultation paper relating to its transfer pricing (TP) documentation rules. The IRAS issued initial TP guidelines in 2006 and has released a number of e-Tax Guides since then. ... September 11 2014
This content is from: China China’s Circular 146 challenges OECD’s cross-border guidelines with broader TP analysis The issuing of Circular 146 by the State Administration of Taxation (SAT) highlights the Chinese tax authorities’ increasing efforts to enforce transfer pricing (TP) administration for cross-border charges. Taxpayers... By Sophie Harding September 10 2014
This content is from: United States EY China’s TP leader relocates to San Francisco September 09 2014
This content is from: Netherlands How to pick the right IP incentive scheme in Europe The popularity of intellectual property (IP) incentive schemes is rising steadily, with countries such as the UK, the Netherlands and Switzerland, competing to attract investment. Companies looking to take advantage ... By Sophie Harding September 08 2014
This content is from: Transfer Pricing Germany: Transfer pricing aspects of business restructurings By Xaver Ditz and Sven-Eric Bärsch, of Flick Gocke Schaumburg, Bonn, Germany September 02 2014
This content is from: Denmark Questro International strengthens transfer pricing team September 02 2014
This content is from: Poland Changes to Polish thin cap rules are a headache for taxpayers The Polish government is making changes to the thin capitalisation rules. It is planned the new legislation will come into force as of January 1 2015 and is being considered by Parliament, though it is expected the ch... By Sophie Ashley September 01 2014
This content is from: Transfer Pricing Erste Group Bank appoints new head of transfer pricing September 01 2014
