The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.
Archives: May 2020Subscribe
By: Tassia Sipahutar
Indonesia’s government is preparing a regulation to enable it to collect a 10% value-added tax on digital products from August, matching a similar levy already imposed on physical goods.
By: Natalie Olivo
The novel coronavirus pandemic has some members of Congress discussing tax policies that could entice multinationals to bring manufacturing home, but those measures, including a slash in the corporate rate, may not make much difference in the current uncertain climate.
By: Alex M. Parker
Special taxes on digital companies seem almost inevitable as the novel pandemic heightens focus on the tech sector, but they could face legal challenges under both international trade and tax rules as countries begin to collect.
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.
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.
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.
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.
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.
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.
By: Danish Mehboob
Tax directors intend to revise force majeure clauses in advanced pricing agreements (APAs) and inter-company contracts after finding limited certainty on deferring certain contractual obligations and maintaining agreements under the clause amid the pandemic.
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