The General Court reverses its position taken four years ago, while the UN discusses tax policy in New York.
Discussion on amount B under the first part of the OECD's two-pronged approach to international tax reform is far from over, if the latest consultation is anything go by.
ITR’s latest quarterly PDF is going live today, leading on the looming battle between the UN and the OECD for dominance in global tax policy.
Company tax changes are central to the German government’s plan to revive the economy, but sources say they miss the mark. Ralph Cunningham reports.
Sponsored
Sponsored
-
Sponsored by Saleh, Barsoum & Abdel Aziz – Grant Thornton EgyptSenior figures from Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt comment on the explanatory guide issued by the Egyptian Tax Authority regarding the application of TP rules in the country. -
Sponsored by DeloitteGeoff Gill of Deloitte Australia and Andrew Skipsey of Deloitte UK analyse the use of profit split transfer pricing methods in the rapidly evolving banking and commodity trading businesses.
-
Sponsored by DeloitteKirsti Longley of Deloitte Tax LLP and Carlos Serrano Palacio of Deloitte Spain explain the benefits of advance pricing agreements in managing transfer pricing exposure, and the pros and cons of unilateral and bilateral advance pricing agreements.
-
Sponsored by DeloitteChristine Ramsay and Samer Wani of Deloitte Canada and Subhabrata Dasgupta of Deloitte Malaysia highlight significant legislative developments in several jurisdictions as the world strives to keep pace with the OECD's Transfer Pricing Guidelines.
-
Sponsored by DeloitteEdward Morris of Deloitte UK and Sobhan Kar of Deloitte India question whether the adage that mutual agreement procedures work, but too slowly, is still correct.
-
Sponsored by DeloitteAaron Wang of Deloitte China and Iva Georgijew of Deloitte Poland set out the key questions when limited risk and low-risk distributors incur losses, and consider the challenges presented in several common scenarios.
The ECB warns the tax could leave banks with weaker capital levels, while the UAE publishes guidance on its new corporate tax regime.
Caroline Setliffe and Ben Shem-Tov of Eversheds Sutherland give an overview of the US transfer pricing penalty regime and UK diverted profits tax considerations for multinational companies.
The plan is aimed at simplifying tax rules and lowering tax compliance costs for cross-border businesses in the EU.
Another G20 summit, another anodyne few words in the post-meeting statement about support for international tax reform, says Ralph Cunningham.
African governments issue the Nairobi Declaration ahead of COP28, while US businesses brace themselves for a higher minimum tax rate.
The number of cases was up by nearly 20% on the previous year, with one lawyer saying HMRC is not afraid to investigate multinationals.
Mærsk Oil and Gas has lost its battle with the Danish Tax Agency over its transfer pricing arrangements with subsidiaries in Algeria and Qatar.
Certainty and preventing double taxation are priorities for EY when it comes to the OECD’s pillar one proposal.
-
Opinion: Republicans risk more than they realise by opposing OECD
Conservative US politicians are building a narrative against the OECD’s two-pillar plan for international tax reform, but they have no serious alternative vision. -
Opinion: Biden could save pillar one, but there’s a catch
The OECD must pay attention to US politics because the next election could determine whether the country will make or break international tax reform. -
Opinion: Pillar one might already be doomed
The OECD’s plan to reform transfer pricing rules and international taxing rights still has to reckon with US uncertainty. -
ChatGPT is more opportunity than threat for tax leaders
Russell Gammon, chief solutions officer at Tax Systems, makes the positive case for AI in tax. -
ITR Summer Issue 2023: Editorial
ITR’s latest quarterly PDF is going live today, leading on the PwC Australia tax leaks scandal and its fallout for tax advisers.
The winners of the ITR Americas Tax Awards have been announced for 2023!
ITR is delighted to reveal all the shortlisted nominees for the 2023 Americas Tax Awards – winners to be announced on September 14
ITR is delighted to reveal all the shortlisted nominees for the 2023 Europe Middle East & Africa Tax Awards – winners to be announced on September 27th