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ATO Targets Mischaracterization in Foreign Investment Structure
By: Ryan Finley
The Australian Taxation Office said it will be closely scrutinizing tax structures used by nonresidents to invest in domestic businesses — particularly their characterization of income and the form of their investment interests.
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Proposed Brazilian Digital Tax Faces Uncertain Fate in Congress
By: William Hoke
Brazil’s House of Representatives is considering legislation to subject a wide range of digital activities to progressive taxation. The proposal faces an uncertain future in the National Congress and possible opposition by the United States.
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EU to Propose Minimum Corporate Tax if OECD Can’t Get Consensus
By: Sarah Paez
If countries fail to reach a deal on global minimum corporate taxation this year, the European Commission will propose its own plan by next year, EU Tax Commissioner Paolo Gentiloni said.
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