First published in The Times, 6 December 2016.
Taxand Greece looks at the interpretative guidelines on transfer pricing compliance and scope of tax certificates. The Greek MoF has issued interpretative guidelines (POL 1165/2016), in relation to new tax rules ratified in August 2016 (L.
Taxand UK releases their analysis of the Autumn Statement 2016.
Taxand Belgium investigates the fairness tax law. Since the introduction in 2013 by the Di Rupo government of the so-called “fairness tax”, large Belgian companies as well as large foreign companies with a Belgian permanent establishment, which distribute dividends while havin
First published in the Wall Street Journal, 22 November 2016. Both Theresa May and Donald Trump are backing tax cuts to keep companies at home and attracting new ones.
Taxand Cyprus explains the new IP box regime. The new IP box regime, defines what constitutes qualifying intangible assets, qualifying profits/income, overall income and qualifying expenditure, as well as guidelines for maintaining accounting records.
Taxand USA provides an overview of the tainted transaction rules of Final Regulation Section 1.385-3, including the controversial funding rule. This article also discusses some potential traps for non-US based multinationals with US subsidiaries under these rules.
Taxand USA delves a little deeper into some of the principles and specifics proposed by both the House’s Blueprint and the Trump Plan.
First published by William Fry, Taxand Ireland and Forbes Insights, 16 November 2016 Europe for Big Data, a report produced by Taxand Ireland in association with Forbes Insights, has found that 61% of leading companies around the world plan to increase their Big Data investments substantially
Taxand South Africa explains the voluntary disclosure of undeclared foreign assets in offshore trusts.
German Federal Constitutional Court confirms tax treaty overrides are permissible under the constitution. Taxand Germany discusses this update.
Taxand USA summarises the major features of the final IUS regulations and highlights how taxpayers can take advantage of the revised guidance to strengthen their R&D credit documentation. With the issuance of Treasury Decision (TD) 9786 on 4 October 2016, taxpayers at long last have t
Taxand South Africa provides the latest tax updates. ANGOLA: Amending Budget Law 2016 adopted BURUNDI: tax register – draft decree adopted CAPE VERDE: Budget Law 2016 enacted KENYA: Finance Act 2016 enacted NIGERIA: Penalty and interest waiver introduced Discover more: Africa tax in
Taxand UK summarises how the final regulations may generally impact US and non-US multinationals.
First published in the Tax Journal, 26 October 2016.
First published in the The Times, 26 October 2016. Ireland’s ability to attract foreign direct investment could be seriously undermined by a major tax initiative announced by the EU Commission, experts have warned.
Taxand, the world's largest global organisation of tax advisors to multinational businesses, has once again been acknowledged for its high quality tax expertise for the eighth year running in the International Tax Review’s World Tax 2017.
Taxand, the world's largest global organisation of tax advisors to multinational businesses, has been listed across 25 global locations out of a possible 41, for its quality transfer pricing tax advice in the latest International Tax Review’s World Transfer Pricing Guide 2017.
Taxand Romania reports on the new regulations regarding the establishment of the criteria for VAT registration. Order of the NAFA President no. 2.393/2016 published in the Official Gazette no. 629 of 17 August 2016.
Taxand South Africa explains the Special Voluntary Disclosure programme. In the 2016 Budget Speech, the Minister of Finance announced a last opportunity for South African resident taxpayers to regularise funds held abroad that are not known to the South African Revenue Service (SARS) or t
The European Union will today release the latest iteration in its proposals for a Common Consolidated Corporate Tax Base (CCCTB) across Europe. The EU believes the revived plans to unify the tax base will reduce opportunities of perceived multinational tax avoidance, but can and will it ever work?
Taxand Switzerland explains the key elements of the final CTR III package adopted by the Swiss Parliament on 17 June 2016. On 17 June 2016 the Swiss Parliament passed the bill on the Corporate Tax Reform III (CTR III).
Taxand USA provides a summary of how the final Section 385 regulations may generally impact US and non-US multinationals.
Much has occurred since the UK voted on 23 June 2016 to leave the European Union, but not much has changed.
After various and often tense discussions, the Belgian federal government has reached an agreement on the 2017 budget at the end of last week. Some politically sensitive topics were not included in the 2017 budget and will be dealt with during the coming months.
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