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Ireland's corporate tax code can only get better, says finance minister
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Whether Clinton or Trump, Multinationals Set to Win Election
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Don't Assume You're Out of Debt-Equity Rules: EY
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Foreign Issuer Exemption Not Set in Stone: Treasury
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Officials Discuss Reserved Subjects in Final Debt-Equity Regs
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Chinese APA Procedure Changes Prompted by BEPS Project, Government Says
by Ryan Finley (Tax Notes)
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EU Commission seeks to plug national tax loopholes for big companies
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Colombian Government Proposes Broad Tax Overhaul to Congress
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G20/OECD BEPS Project advances tax certainty agenda with the launch of global review of MAP programmes
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Treasury Still Studying Rules Left Out of Final Debt-Equity Regs
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IRS Rules on Overseas Transfers Due by Year's End
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Any Changes to Foreign Issuer Exception Prospective: Treasury
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Compliance Concerns Fueled Mechanical Spinoff, Debt-Equity Regs
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Mexican Tax Authority Visits May Follow Pricing Agreements
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OECD Seeks Business Input on Tax Certainty
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U.S. Tax Review
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U.S. targets corporate tax-reduction strategy with new regulation
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Treasury Tries Again To Keep American Firms' Taxes In U.S.
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Companies Hurt by Treasury Crackdown Win Exemptions
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Treasury finalizes an important rule to block tax avoidance
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Section 385 final regulations: Initial reactions
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Compliance Burdens Still Loom as Debt-Equity Rules Narrow
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Worries Continue on Final Earnings-Stripping Rules
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Debt-Equity Rules Still Skirt State Tax Conundrum
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BRICS Countries Affirm Support for BEPS Project Implementation
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OECD Considers Plan B for Profit Attribution Guidance
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BRICS: tax policies should enhance growth, address BEPS
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We Can Fix Corporate Taxes
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OECD launches business survey on tax certainty to support G20 tax agenda
The OECD received a strong endorsement from both the G20 Leaders and Finance Ministers towork on solutions to support certainty in the tax systemwith the aim to promote investment, trade and balanced growth.
As part of awider project, the OECD launches a Business Survey to invite businesses and other stakeholders to contribute their views on tax certainty.
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European Commission state aid investigations: A timeline of events
The European Commission continues to investigate multinationals that it believes have received an unfair tax advantage and iswilling to challenge its position in court. International Tax Review looks at the latest developments andwhere it all started for some of the EC's biggest investigations on tax rulings between EU member states and MNES.
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Multinationals and the EC engulfed in state aid disputes
The European Commission's long-awaited state aid decision on tax rulings issued by Ireland to US-multinational Apple has created a political typhoon. It has invited an unprecedented response from all involved parties,with some hailing the decision as a victory and others criticising the tax charge as excessive or even unwarranted. Anjana Haines and Amelia Schwanke report on the recent developments.
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The driving force of Margrethe Vestager
Margrethe Vestager is known for taking items out of her friends' shopping baskets if she feels they are making thewrong decision. The EU Competition Commissioner is not short of opinionswhen it comes to theworld's most powerful companies either – routinely provoking disagreementswith major corporations since becoming commissioner in 2014. Lena Angvik takes a look at the lady behind the state aid investigations.
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Swiss Corporate Tax Reform III - Impact on Financial Statements (US GAAP and IFRS)
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Final Debt-Equity Rules Ease Impact on U.S. Multinationals
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Voluminous Preamble Won't Stop Court Challenge to Debt Rules
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New Take on Cash Pooling, Partnerships in Debt-Equity Rules
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APAs Can Shield Maquiladora Industry from Double Tax: IRS
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Earnings-Stripping Rules Ease Deadlines on Intercompany Debt
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Major Debt-Equity Reg Changes and More Reaction
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News Analysis: Banks Win Relief From Final Debt-Equity Rules
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News Analysis: Looking Past the Election to Real Tax Reform
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EU's Moscovici Lays Out Broad Agenda to Curtail Tax Avoidance and Evasion
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Recent global developments in general anti-avoidance rules
General anti-avoidance rules (GAARs) continue to play a pivotal role in tax regimes around theworld as a safeguard intended to thwart incidents of tax avoidance.while differing in various aspects, the tax laws of many countries have adopted generally similar principles to empower revenue authorities to deny taxpayers the benefits sought for arrangements deemed to have an impermissible tax-related purpose.
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New Section 385 regulations significantly limit scope
US Treasury and the IRS yesterday released final and temporary Section 385 regulations,which addresswhether certain instruments between related parties are treated as debt or equity.
The regulationswere announced in a press conference by Treasury Secretary Jack Lew,who stated that "we sought comments to help narrow the rule and avoid unintended consequences."
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Nigeria's insurance industry shoulders unfair tax burden, say advisers
The insurance industry in Nigeria is fighting to reduce an unfair and overburdening tax liability. Adebayo-Begun Oluwatomisin, senior adviser at KPMG Nigeria highlights the big issues affecting the sector, fromwhat is being done to address these challenges towhich countries provide a tax structure that supports it.
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Cash pool issues still abound under Treasurys final debt-equity tax regs
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Business, GOP Lawmakers Skeptical of Treasurys Debt Deduction Rules
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Doing business in the United States
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Final Debt-Equity Rules May Be Out Soon: Former Official
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IRS, Chamber Start Court Duel Over Anti-Inversion Rules