This content is from: European Union EU court rules in favour of Starbucks, but against Fiat over state aid Starbucks has won its case against the European Commission’s (EC) 2015 state aid decision, but the EC clawed back a win against Fiat Chrysler in two conflicting cases over the use of the transactional net margin method. By Anjana Haines September 24 2019
This content is from: Sponsored Rethinking the tax system Multinationals across all sectors should be ready as fundamental changes to the international taxation system make their way into reality. Alison Lobb, Robert Stack and Paul Riley introduce this special report. By Alison Lobb & Deloitte Transfer Pricing Global & Paul Riley & Robert Stack September 24 2019
This content is from: Sponsored The automotive industry must buckle up for evolutionary leap Digitalisation is driving the auto industry through an evolutionary leap. Stephan Habisch and Andreas Göttert of Deloitte Germany look at the new digital era tax approach that may upturn existing TP practices. By Andreas Göttert & Deloitte Transfer Pricing Global & Stephan Habisch September 24 2019
This content is from: Sponsored G20/OECD work: Maybe way beyond digital The OECD’s work around the digitalisation of the economy is proceeding at a rapid pace and many multinational enterprises may be surprised at the scope of changes to the international tax framework. These changes coul... By Alison Lobb & Deloitte Transfer Pricing Global & Robert Stack September 24 2019
This content is from: Sponsored Global implications from digital tax proposals await the life sciences sector Aydin Hayri, Nicola Lostumbo, and Richard Schmidtke analyse the business model of the life sciences industry and the challenges in applying the G20/OECD’s digital tax proposals. By Aydin Hayri & Deloitte Transfer Pricing Global & Nicola Lostumbo & Richard Schmidtke September 24 2019
This content is from: Transfer Pricing Taxpayers eye the advantages of Italy’s patent box reform Italian taxpayers evaluate the benefits of a new option in the patent box regime allowing companies to make autonomous calculations of tax benefits. By Mattias Cruz Cano September 19 2019
This content is from: Transfer Pricing Apple defiant over EU state aid claim The iPhone maker enters the next phase of its battle with the European Commission and its decision to insist on a multibillion-euro tax bill to Ireland. By Josh White September 17 2019
This content is from: Direct Tax OECD MAP statistics offer mixed views on dispute resolution The OECD’s statistics on mutual agreement procedures (MAPs) released today show taxpayer confidence in the tool is growing, but it also reflects greater disagreement over international tax rules. By Danish Mehboob September 16 2019
This content is from: Transfer Pricing The US looks to OECD to stop the breakdown of international tax The international tax system faces a “perilous moment” and the status quo is not an alternative if the OECD fails, US Treasury official Chip Harter told the IFA 2019 Congress in London. By Josh White September 11 2019
This content is from: Transfer Pricing What the end of the ALP means for substance and form As the arm’s-length principle is thrown into doubt, multinational companies fear the implications for how they meet form and substance tests. The IFA 2019 Congress addressed this issue in London. By Josh White September 10 2019
This content is from: United Kingdom UK snap election puts public CbCR back on the agenda Businesses are worried that greater transparency would increase risks and uncertainty if there is a UK general election in the coming weeks and the Labour Party takes power and introduces public country-by-country re... By Josh White September 06 2019
This content is from: Sponsored Chile’s focus on TP will only grow Chile is set to amend its Tax Code as it ramps up the scrutiny on domestic inter-company TP policies. Alejandro Paredes, transfer pricing lead for Deloitte Chile, looks at the developments. By Alejandro Paredes & Deloitte Chile September 04 2019
This content is from: Sponsored Chilean companies’ tax teams face new challenge Baltazar Marotte of PwC reviews the practical issues confronting tax teams in Chilean companies when devising internal policies for local transactions with related entities. By Baltazar Marotte & PwC Chile September 04 2019
This content is from: Sponsored Mexico clamps down on TP rules Deloitte’s Simon Somohano and Eduardo Campos explain the Mexican tax authority’s latest non-binding transfer pricing criteria, which some have labelled heavy handed. By Deloitte Mexico & Eduardo Campos & Simon Somohano September 04 2019
This content is from: Sponsored Brazil in the OECD: A TP transformation ahead Carlos Ayub, Deloitte Brazil’s transfer pricing lead partner, examines the country’s transfer pricing rules in light of its desire to join the OECD. Brazil must not delay in reforming its system. By Carlos Ayub & Deloitte Brazil September 04 2019
This content is from: Sponsored Central America: The double impact of TP and BEPS Tax authorities across the Central American isthmus have been moving at different speeds in their approaches to TP regulations and BEPS, write Byron Martinez, Federico Paz and Roberto Revel-Chion of Deloitte. By Byron Martinez & Deloitte Central America & Federico Paz & Roberto Revel-Chion September 04 2019
This content is from: Sponsored Transfer pricing in the GCC: Shifting sands The subject of transfer pricing (TP) has gained a great deal of momentum globally over the past couple of years. Most of the OECD and G20 countries have implemented TP legislation even before the BEPS initiative and h... By Dhruva Advisors & Nilesh Ashar & Vartika Jain September 04 2019
This content is from: Australia Glencore wins TP dispute against Australian Taxation Office Australia’s Federal Court has ruled in favour of Glencore in a A$92.7 million ($62 million) tax dispute with the Australian Taxation Office (ATO) over whether or not transactions with a local subsidiary were at arm’s-... By Anjana Haines September 03 2019
