Download 2017 International Scorecard
Download 2017 International Scorecard Report
The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.
Recent Articles
Archives
Telecom Trade Groups Urge Caution Over Unilateral European DSTs
By: William Hoke
Two associations representing telecommunications and mobile network operators said European countries' plans to introduce unilateral digital services taxes will increase double taxation disputes and result in more complexity.
To read more go here Subscription RequiredHow Would Digital Tax Reform Affect the Cross-Border Marketplace?
By: Yue “Daisy” Dai
In this article, the author discusses how the OECD and G-20 digital tax reforms would affect marketplaces, especially marketplaces with China-related inbound and outbound investments.
To read more go here Subscription RequiredMexico’s Digital Services Tax Regime
By: Valentin Ibarra and Jorge Ramon Galland
In this article, the authors discuss Mexico’s new regime for taxing digital services that takes effect June 1, including the obligations it places on both resident and nonresident digital platforms and digital intermediaries that provide services to residents of Mexico.
To read more go here Subscription RequiredOECD Chief Warns of ‘Messy’ Outcome Without Digital Tax Deal
By: Stephanie Soong Johnston
If there is no globally agreed solution to tax the digital economy, then dozens of debt-laden countries will move unilaterally, raising the risk of trade wars during the coronavirus pandemic, the OECD’s chief warned.
To read more go here Subscription RequiredHome Office is PE Under Denmark-Germany Tax Treaty, Board Holds
By: Annagabriella Colon
A German employee's home office in Denmark constitutes a taxable permanent establishment, the Danish Tax Board has ruled, clearing the way for taxation of the German employer.
To read more go here Subscription RequiredDriving to Certainty Under Pillar 1
By: Francois Chadwick
In this article, the author proposes a framework for developing administrable OECD pillar 1 rules that promote a consensus solution to the taxation of the digital economy by addressing the risk of uncertainty for taxpayers.
To read more go here Subscription RequiredChina Unveils $631B in Pandemic-Fighting Tax Cuts
By: Joseph Boris
China plans new tax cuts worth $4.5 trillion yuan ($631 billion) while forgoing economic growth forecasts, the country’s No. 2-ranking official said in a key policy speech Friday that touted measures to rescuer the country’s economy from the COVID-19 pandemic.
To read more go here Subscription RequiredEconomic Fears Deepen as US Escalates Tensions With China
By: Niv Elis
Increased tensions between President Trump and China over the coronavirus pandemic are threatening to complicate a recovery from the worst global economic downturn in decades.
To read more go here Subscription RequiredTrump Talks New Taxes for Companies With Overseas Production
By: Alexis Gravely
Businesses that manufacture products internationally could face new taxes in an effort by President Trump to bring more production to the United States.
To read more go here Subscription RequiredAn Off-Ramp for the OECD’s Digital Tax Project
By: Mindy Herzfeld
Mindy Herzfeld discusses the U.S. role — or lack thereof — in the OECD project to address digital taxation, which she says lacks a reasonable deadline and reliable data.
To read more go here Subscription Required
Read More International Tax News