Switzerland to exchange financial account information with 33 more countries for tax purposesAugust 15, 2019 Davide Anghileri of the University of Lausanne discusses an August 14 decision of Switzerland’s Federal Council confirming that Switzerland will exchange financial account information with 33 more reviewed partner countries . . . OECD releases “stage 2” reports on tax dispute resolution in US, UK, Belgium, Switzerland, Canada, NetherlandsAugust 14, 2019 The OECD on August 13 published six “stage 2” peer review reports assessing whether the United States, United Kingdom, . . . Israeli tax authorities issue updated transfer pricing declaration Form 1385August 12, 2019 The Israeli tax authorities recently issued an updated Form 1385, which is a declaration regarding intercompany transactions with related parties, write Jacky Houlie, JH & Co. Law Office and Shlomo Hubscher JH Consulting Ltd . . . |
IRS to resume challenges to treatment of stock-based compensation in cost-sharing arrangementsAugust 5, 2019 The US IRS will once again examine allocations between group members of employee . . . The latest APA and MAP figures in Europe: what are the implications for multinational group taxpayers?August 2, 2019 Statistics published earlier this week by the European Commission on member state advance pricing agreement (APA) and mutual agreement procedure (MAP) programs suggest that the OECD/G20 base erosion profit shifting project has increased the scope for differences of opinion between tax authorities of different countries, writes Danny Beeton of Arendt & Medernach, Luxembourg . . . UAE country-by-country reporting rules publishedJuly 30, 2019 Saumitra R. Bhagwat and George German of Deloitte Middle East discuss new UAE Ministry of Finance transfer pricing guidance which sets out country-by-country reporting compliance obligations for multinational corporation groups. . . |
CIAT develops risk model for selection of transfer pricing audit cases in Ecuador: CIAT (in Spanish)→August 5, 2019 MLI amendments to Singapore-Luxembourg tax treaty enter into effectAugust 2, 2019 The government of Singapore has announced that amendments made to the Singapore-Luxembourg tax treaty as . . Mexican government to propose increased tax on digital economy and e-commerce without adding a DST: Sharay Angulo & Anthony Esposito / Reuters→August 1, 2019 US MNEs reversing inversions, less likely to invert in the first place, because of 2017 tax changes: Richard Rubin & Jared S. Hopkins / WSJ→August 1, 2019 Oman to delay 5 percent VAT until 2021: Avalara VATLive→July 31, 2019 Germany must recognize other EU States’ profit and loss transfer agreements for tax consolidation, Commission saysJuly 30, 2019 The EU Commission on July 25 decided to send a letter of formal notice to Germany for refusing to recognize profit and loss . . . |
| Denmark must adopt EU controlled foreign company tax rules, Commission saysJuly 30, 2019 The EU Commission on July 25 decided to send a reasoned opinion to Denmark for its failure . . . EU Commission says Greece must allow deductions for foreign lossesJuly 30, 2019 The EU Commission has charged that Greece’s tax treatment of losses incurred . . Industry group to file complaint with EU Commission alleging French digital tax is illegal State aid: Isabel Gottlieb / Bloomberg Tax→July 30, 2019 |
WORTH READINGs
Lucas de Lima Carvalho
“GLOBE and the Supranational ‘Nudges’ Affecting Domestic Tax Policy”
Tax Notes International, Tax Analysts, July 29, 2019 (subscription service)
Leopoldo Parada
“How the Vodafone Magyarország Opinion Affects EU Debate on Turnover-Based Digital Taxes”
Tax Notes International, Tax Analysts, July 29, 2019 (subscription service)
