Transfer Pricing

Archive: Transfer Pricing

This content is from: European Union

Phone operators warn of double taxation from digital tax

European phone operators want the OECD to include tax credit options in its pillar one proposals because the telecommunications industry could face double taxation where the profit allocation rules overlap with teleco...
By Josh White
May 28 2020
This content is from: Direct Tax

Businesses consider renegotiating APAs for an exit strategy

Tax directors intend to revise force majeure clauses in advanced pricing agreements (APAs) and inter-company contracts after finding limited certainty on deferring certain contractual obligations and maintaining agree...
By Danish Mehboob
May 28 2020
This content is from: Transfer Pricing

Businesses call for more time to prepare for CbCR reform

As the OECD continues its work to improve country-by-country reporting (CbCR), businesses are calling for more time to prepare for CbCR amendments because of the significant compliance challenges created by COVID-19 t...
By Josh White
May 26 2020
This content is from: Global

European Tax Awards 2020: The winners

The winners of ITR’s 16th European Tax Awards have been announced, accompanied by a podcast of the key themes that emerged from this year's research.
By Prin Shasiharan
May 21 2020
This content is from: Podcast

European Tax Awards 2020: The winners podcast

ITR is delighted to announce the winners of the 16th ITR European Tax Awards. Listen to our first ITR Awards podcast, where we discuss some of the key themes from the research.
By Anjana Haines

& Prin Shasiharan
May 21 2020
This content is from: European Union

Joint audits to increase after COVID-19

Tax officials from Belgium and Germany say there may be an increase in joint audits after the COVID-19 pandemic ends.
By Josh White
May 21 2020
This content is from: Global

Taxation of Space: The dark side of mining the Moon

US President Donald Trump recently signed an executive order to mine the Moon. Existing tax models will not be sufficient for extra-terrestrial mining and will require new frameworks.
By Mattias Cruz Cano
May 21 2020
This content is from: Transfer Pricing

OECD faces renewed calls for public CbCR

Taxpayers believe governments will eventually make country-by-country reporting (CbCR) public, while the OECD faces calls from campaigners to take the lead on this issue.
By Josh White
May 18 2020
This content is from: Transfer Pricing

Big businesses and NGOs find common ground on CbCR data

The OECD’s May 12-13 meeting on country-by-country reporting (CbCR) saw businesses and campaign groups find some agreement on the limits of aggregate data compared to consolidated data.
By Josh White
May 14 2020
This content is from: Sponsored

MNEs to face obstacles in acquiring Swedish companies with significant IP

Karolina Viberg and Maria Andersson of KPMG Sweden analyse a judgment by the Administrative Court of Appeal of Stockholm that has implications for multinational enterprises (MNEs) that are contemplating to acquire a S...
By Karolina Viberg

& Maria Andersson
May 11 2020
This content is from: United Kingdom

Has the UK dropped its commitment to public CbCR?

The UK appears to have dropped its commitment to making country-by-country reporting (CbCR) public. Though the government has stressed its support for the principle of public CbCR.
By Josh White
May 06 2020
This content is from: European Union

CJEU rules Italy’s FTT does not violate EU freedoms

The Court of Justice of the European Union (CJEU) ruled in favour of the Italian authorities and against Société Générale on whether the Italian financial transactions tax (FTT) regime is in breach of the free movemen...
By Josh White
May 05 2020

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