Taxand Greece provides an insight to the affects of Greece signing the Multilateral Instrument (MLI). Greece was among the 68 adopters of the Multilateral Instrument (MLI), who participated in the signing ceremony that took place in Paris on 7 June 2017.

On 7 June 2017, South Africa was one of more than 70 countries that signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Taxand South Africa discusses the significance of South Africa signing multilateral convention

Cyprus - along other 67 countries and jurisdictions - formally signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) on 7 June 2017 in Paris. Taxand Cyprus discusses the signing.

Taxand USA describes the IRS’s willingness to bifurcate amortisable intangibles where anti-churning is an issue. When it comes to acquisitions and tax, there is nothing buyers love more than a good step-up. Check that — a great step-up.

On 7 June 2017, at the official signing ceremony, Luxembourg signed the Multilateral Instrument (MLI) aiming to implement the tax treaty-related measures deriving from the OECD Base Erosion and Profit Shifting (BEPS) Project. Taxand Luxembourg explores this update.

On 6 June 2017, the Greek Parliament ratified a new law that adopts the EU Directive on Mandatory Automatic Exchange of Information.

Taxand USA discusses some practical aspects related to the introduction of country-by-country (CbC) reporting by the Internal Revenue Service and the audit risks large and mid-sized companies may face following the submission of their CbC reports.

Taxand Argentina discusses the long-awaited regulation on private PPAs becoming a reality.  On 6 June 2017, the Argentine Ministry of Energy and Mining published the draft regulation for the Renewable Energy Term Market (private PPAs between generators and large users, self-generation

While not as significant as the day before in world history, 7 June will be a historic day for the global tax system as literally dozens of governmental representatives are expected to gather in Paris for the signing of the Multilateral Convention To Implement Tax Treaty Related Measures To Prevent

First published in The Irish Times, 1 June 2017 More than half of multinational companies have changed their tax plans due to US president Donald Trump’s proposed tax reforms, according to new research.

Few sports have a higher profile globally than Formula 1.  Few issues are higher profile globally in the world of tax than those surrounding the concept of permanent establishment.  The two collided in spectacular fashion recently in front of the Supreme Court of India.  In determinin

Taxand USA delves into the implications of having to value legal entities, intellectual property and tangible assets, as well as what you may need to consider relative to the prospect of tax reform.

First published in Wall Street Journal, 31 May 2017 Finance chiefs at multinational firms are altering their tax plans or delaying decisions amid potential changes to the U.S tax system.

In the first of a series of European Court cases on the topic of cost sharing exemption, the European Court of Justice rules that the Luxembourg application of the cost sharing exemption rules are unlawful.

The Finance Ministry in the Netherlands has launched an online consultation on the potential introduction of an adjustment period for expensive services.  The new rules will potentially see high value services subjected to rules which are comparable to the capital goods scheme.

Austrian Tax Court finds against Austrian Tax Administration and rules that Stock Exchange trading platform services are VAT exempt.

Taxand USA provides a five-step process to develop an effective executive compensation IPO strategy that will ensure a pre-IPO company’s executive pay programs don’t get lost or stranded along the path to becoming public.

The Dutch Ministry of Finance has opened a public internet consultation for a legislative proposal amending the Dutch dividend withholding tax act.

Taxand surveyed CFOs and Tax Directors from across Europe, Asia and the Americas at its recent global conference in Frankfurt.

The Australian Government delivered its Budget for the 2017/2018 year on 9 May 2017.

First published in Straits Times, 15 May 2017 Taxman ordered to refund $987k in duty, late fees paid by trustees The High Court, in a landmark case, has ruled that property bought by a charitable purpose trust was not subject to the additional buyer's stamp duty (ABSD), and ordered the taxm

Taxand South Africa discusses recent binding private rulings, binding class rulings and binding general rulings.  The South African Revenue Service (SARS) has recently released, inter alia, the following binding private rulings (BPRs), binding class rulings (BCRs) and binding general

Taxand USA provides an analysis on the proposed federal tax reform and how states may react.  Since the release of the House Republican tax reform Blueprint in June 2016, which was shortly followed by the release of the Trump proposal later that summer, there has been endless discussion of

Taxand Canada explores the recently announced administrative practices in respect of the country-by-country reporting in Canada.

At Taxand’s 2017 Global Conference in Frankfurt, a panel discussed recent EC challenges to tax planning, using State Aid laws. The panel involved Keith O’Donnell (Taxand Luxembourg), Dr. Axel Cordewener (Katholieke Universitet Leuven), Rafael Calvo (Taxand Spain) and guests.