Transfer Pricing

Archive: Transfer Pricing

This content is from: United States

Trump’s tax reform: Economic growth tool or tax break for corporates?

President Donald Trump on Wednesday delivered a new round of promises of a “pro-growth, pro-jobs and pro-American” tax reform, including a 15% corporate tax rate. However, sceptics say his proposals do not match the r...
By Lena Angvik
August 31 2017
This content is from: Vietnam

Vietnam’s economic boom gives rise to thin-capitalisation regime

Vietnam’s changing trade patterns have resulted in a deficit that the government is now seeking to plug by expanding its tax base. Reforms on interest loans with related or third parties have already come into effect ...
By Sonja Caymaz
August 29 2017
This content is from: Netherlands

Dentons Boekel opens tax practice in Netherlands

Dentons Boekels has launched its first Dutch tax practice in Amsterdam with the hire of four partners from Baker McKenzie.
By Lena Angvik
August 25 2017
This content is from: Australia

Australian Senate probes tech giants on tax affairs

The Australian subsidiaries of Apple and Microsoft told a Senate committee on Tuesday that their tax payments have been given the all clear by the ATO. But politicians are still questioning whether Australia’s tech co...
By Lena Angvik
August 24 2017
This content is from: Austria

EU holding company structure in treaty shopping cases

The tax status and characterisation of passive holding companies has gained renewed interest with Article 7 of the OECD’s Multilateral Instrument (MLI) containing some reference to these entities. Mauro Manca of Giova...
August 23 2017
This content is from: Australia

ATO’s position strengthened as Chevron withdraws appeal in TP dispute

Oil major Chevron has announced its decision to withdraw the appeal in the landmark transfer pricing TP dispute against the Australian tax authority. This paves the way for the ATO to pursue other companies' cross-bor...
By Lena Angvik
August 22 2017
This content is from: Transfer Pricing

Tax justice activism impacts business, survey shows

A series of global tax avoidance and evasion scandals over the past decade has led tax justice activist groups to work harder than ever before. Their work has paid off, as multinational board groups increasingly repor...
By Lena Angvik
August 17 2017
This content is from: New Zealand

New Zealand arrives at turning point for 'Google tax'

The imposition of a diverted profits tax in New Zealand is a hot topic for political debates ahead of September’s general election. However, in reality the controversial tax is probably a long way away from actually b...
By Lena Angvik
August 15 2017
This content is from: Sponsored

Irish Revenue reports reflect changing tides

The Irish Revenue Commissioners (Revenue) recently published their 2016 annual report together with an analysis of corporation tax receipts for 2015 and 2016 (the reports). The reports provide empirical evidence of th...
By ITR Correspondent
August 14 2017
This content is from: United States

Mazars US strengthens TP practice with Victor Miesel

Victor Miesel has joined Mazars US as national transfer pricing leader and chief economist in New York.
By Lena Angvik
August 10 2017
This content is from: Hong Kong SAR

Hong Kong braces for increase in transfer pricing disputes

Major changes are on the cards for Hong Kong’s businesses, with a new transfer pricing regime being introduced before the end of the year and the territory’s new leader Carrie Lam pledging thorough tax reform. Adviser...
By Lena Angvik
August 08 2017
This content is from: New Zealand

New Zealand BEPS measures to raise bar on PE avoidance

New Zealand’s fresh BEPS proposals pertain to interest limitation, permanent establishments and hybrid mismatch arrangement. MNEs may soon find it more difficult to avoid PE status. The new measures largely align with...
By Lena Angvik
August 04 2017
This content is from: Italy

Q&A: Mauro Faggion of the Italian Revenue Authority homes in on the digital economy

Mauro Faggion of the Italian Revenue Authority speaks to TP Week about how Italy is tackling the challenge of taxing the digital economy, and why he remains unconvinced by the BEPS project so far.
By Lena Angvik
August 03 2017
This content is from: United Kingdom

UK businesses set to monitor employees over new tax evasion liability

From September 2017, failing to prevent facilitation of tax evasion will be a criminal offence in the UK. This means businesses will be liable for the activities of their employees, whether management is aware of thes...
By Lena Angvik
August 01 2017
This content is from: United States

The BAT is caged – what’s next for US tax reform?

US Congress shelved the border adjustment tax in an effort to move forward an ambitious tax reform agenda. However, there seems to be consensus on little else other than scrapping the contentious tax proposal.
By Sonja Caymaz
August 01 2017

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