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OECD report on Tax Challenges from Digitalisation

Last week, the European Commission (EC) made two proposals regarding the taxation of digital businesses. Firstly, it introduced revenue tax as an interim measure. Secondly, it proposed profit tax as a long-term solution for the current issues in t...
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TP Minds London 2018 – anti-BEPS measures are gaining momentum

Theo Elshof, Arnas Laurynas and Emile Monfils of Quantera Global were at the heart of a TP-minded crowd at TP Minds conference in London. They spent two days discussing a wide range of current issues, such as initiatives of taxing the digital econ...
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New Italian transfer pricing draft regulations

The Italian Ministry of Finance and the Italian Tax Authority launched a public consultation on: draft implementation measures of transfer pricing regulations, clarifying criteria for applying transfer pricing provision and applicable methods; dra...
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Transfer pricing and Customs valuation: first European ruling on TP adjustments

The Court of Justice of the European Union (CJEU) recently ruled, for the first time, on the impact of transfer pricing (TP) retrospective adjustments on the customs value of the goods, in the Case C-529/16 Hamamatsu Photonics Deutschland GmbH. Th...
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Rulings subject of tax discussion: justified or not?

In the Netherlands, tax rulings have been subject to discussion for some time now. The financial media are in favour of abolishing these so-called tax deals, as they feel they do more harm than good. In their opinion, abolishing these rulings woul...
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