Taxand USA explains how the IPO market makes going public less taxing for private companies. I’ve lived through both the highest highs and lowest lows of the IPO market since I first began working in Silicon Valley in the late 1990s.

Taxand Ireland provides a review of Ireland's corporation tax code. On 2 September 2016, it was announced that the Government would appoint an independent expert to undertake a review of Ireland's corporate tax code (the Review).  Mr Seamus Coffey was appointed in October 2016.

Taxand Spain provides an overview of the current tax landscape in their latest newsletter.

Taxand Romania explains the VAT split payment mechanism. Government Ordinance no. 14/2017 published in the Official Gazette no. 706 of 31 August 2017. Ordinance no.

Taxand Luxembourg and Taxand Cyprus examine the most relevant clauses of the Lux/Cyprus DTT. On 8 May 2017, Luxembourg and Cyprus signed their first double tax treaty (Lux/Cyprus DTT). Through this tax treaty, both countries aim to strengthen their economic and commercial relationship.

Taxand South Africa provides an overview of recent binding rulings.

Taxand Australia looks at significant recent Australian transfer pricing developments. The long running transfer pricing dispute between Chevron Australia Holdings Pty Ltd (Chevron Australia) and the Australian Commissioner of Taxation has come to an abrupt end.

Perhaps not surprisingly, the USA has indicated it will not be signing the MLI.

Taxand South Africa explains how the South African draft tax amendment targets share buybacks.  The first draft Taxation Laws Amendment Bill, 2017 (the 2017 TLAB) was released on 19 July 2017 for public comment (due by 18 August 2017).

Taxand USA discusses the effects of the re-released proposed regulations issued by the IRS.  The IRS recently re-released proposed regulations (REG-136118-15) implementing the centralised partnership audit regime enacted by the Bipartisan Budget Act of 2015, P.L. 114-74.

Taxand Luxembourg looks at the new IP regime to be introduced in 2018. On 4 August 2017, the text of the draft law introducing the new Luxembourg BEPS-compliant Intellectual Property (IP) regime was released.

Taxand USA provides an update on tax reform legislation and debt/equity regulations.

Taxand Spain explains the judgment on surcharge for failure to pay football club’s tax debt rendered by the Madrid High Court on 24 April 2017.

Taxand Greece presents a breakdown of the EU Directive on automatic exchange of CbC reports. Persuant to Law 4484/2017, Greece transposed Council Directive (EU) 2016/881 introducing the automatic exchange of Country-by-Country (CbC) reports within the EU.

Taxand Argentina informs us of the treaty to avoid double taxation and prevent fiscal evasion entered into Argentina and Mexico. On 1 August 2017 a communication issued by the Ministry of Foreign Affairs and Worship was published in the Official Gazette.

First published in Private Equity Wire, 31 July 2017 Multilateralism has been a key trend in the global mergers and acquisitions space over the last year, borne out of wider changes in the international tax landscape, such as the implementation of the OECD’s Base Erosion and Profit Shifting (B

First published in City A.M., 31 July 2017 Despite the UK's Brexit vote and the hesitancy with which several world leaders welcomed US President Trump's appointment, global cooperation has been a key trend in tax over the past year according to consultancy firm Taxand.

Taxand Spain’s latest newsletter provides an overview of the current tax landscape, including updates on direct taxation, tax on economic activities and personal income tax.

Taxand USA explains why the tax court’s Grecian formula combs in colorable claims for refunds by foreign taxpayers. Rejoice: investment into the US may have just gotten cheaper, and many inbound investors may be entitled to refunds.

On Wednesday 26 July 2017, the federal government approved the 2018 budget and announced a series of new tax measures.

Taxand USA looks at the recent IRS release of tax regulations.

The Taxand 2017 Global Guide to M&A Tax provides guidance on the M&A tax climate across 37 jurisdictions and an overview of continuing and emerging trends that reflect a changing international consensus on the allocation of tax burdens and experiments in new tax policy.

Taxand Argentina looks at the procedure to pay income tax related to the disposal of shares, quotes, equity participations, securities, bonds and others securities.   On 18 July 2017 the General Resolution 4094-E/2016 of the Federal Tax Authority was published in the Official Gazette,

Taxand South Africa examines the lawfulness of retrospective amendments in tax law.

Taxand USA discusses the newly issued GAAP standard on revenue recognition for customer contracts. I vividly recall the moment in the summer of 2014 while attending a CPE event at the Miami Marlins Park.