This content is from: France French Parliament rejects public CbCR for OECD-recommended approach The French Parliament has voted to make OECD BEPS-recommended country-by-country reporting (CbCR) a requirement but rejected an alternative proposal for public CbCR. By Joelle Jefferis December 16 2015
This content is from: Switzerland Tax Partner, Switzerland, adds new TP department By Sophie Ashley December 16 2015
This content is from: Global Intangible contributions in the automotive industry under BEPS In the fourth of a series on intangibles, Philip de Homont and Alexander Voegele, both of NERA Frankfurt, examine how to deal with contributions by many group companies. December 15 2015
This content is from: Global The Cunningham column: China gets ready to lead tax world in 2016 China will be at the forefront of BEPS implementation in 2016, as president of the G20. Ralph Cunningham says it is a big opportunity for a non-OECD member to shape the international tax system. December 15 2015
This content is from: Global BEPS Special Matthew Gilleard introduces this exclusive, comprehensive insight into the work of the OECD in the area of countering tax base erosion and profit shifting (BEPS). Within these covers you will find out about the key me... December 15 2015
This content is from: Global The Brockman brief: BEPS implementation: A holiday wish Drafters of the new base erosion and profit shifting (BEPS) actions and precision watchmakers share a common wish; that their immeasurable efforts devoted to refining and juxtaposing complex parts result in an instrum... December 15 2015
This content is from: India India’s TP regime takes steps towards global best practices Since the introduction of Indian transfer pricing regulations in April 2001, transfer pricing has become the most important international tax issue for businesses operating in the country, says Vatika Bhatnagar of Air... December 15 2015
This content is from: Global Intercompany charges below EBIT: A double-edged sword Luis Abrantes, tax director and head of transfer pricing at Carlsberg Group, draws on practical experiences to unpick the intricacies of intercompany charges. December 15 2015
This content is from: United States US fears impact of BEPS implementation The US senate committee on finance held a hearing to discuss the implementation of BEPS recommendations within the US. By Joelle Jefferis December 14 2015
This content is from: European Union European Tax Awards 2016: Submission period now open Companies and firms can now enter for the European Tax Awards 2016. Entry information is available in the links below. By Sophie Ashley December 14 2015
This content is from: European Union Johann Muller: How a European CCCTB makes BEPS action points “irrelevant” Johann Muller was the deputy head of tax for a major multinational and, following that, the chief consultant at the Danish competent authority. From both perspectives he sees the benefits and need for a common consoli... By Joelle Jefferis December 10 2015
This content is from: Ireland Northern Ireland tax rate introduces TP challenge Northern Ireland will reduce its corporate tax rate to 12.5% in 2018, bringing it in line with the Republic of Ireland tax rate but below the rest of the UK. By Joelle Jefferis December 03 2015
This content is from: European Union European parliament pushes again for greater transparency MEPs have voted in favour of recommendations for greater transparency across EU states. By Joelle Jefferis December 02 2015
This content is from: United States OECD statistics show MAP remains necessary but slow The OECD has released statistics on MAP cases for its member states and related economies for 2014. By Joelle Jefferis December 01 2015
