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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...
Last week, the European Commission (EC) made two proposals regarding the taxation of digital businesses. Firstly, it introduced...
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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...
Theo Elshof, Arnas Laurynas and Emile Monfils of Quantera Global were at the heart of a TP-minded crowd at TP Minds conference ...
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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...
The Italian Ministry of Finance and the Italian Tax Authority launched a public consultation on: draft implementation measures ...
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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...
The Court of Justice of the European Union (CJEU) recently ruled, for the first time, on the impact of transfer pricing (TP) re...
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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...
In the Netherlands, tax rulings have been subject to discussion for some time now. The financial media are in favour of abolish...
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OECD BEPS Action 1: Taxation of Digital Economy – New VAT practices in Turkey
Article 9 of the Turkish Value Added Tax (VAT) Law on the “Party Liable for Tax” was amended on 28 November 2017. The amended article applies as of 1 January 2018. The amendment stipulates that VAT arising from services provided electronically by ...
Article 9 of the Turkish Value Added Tax (VAT) Law on the “Party Liable for Tax” was amended on 28 November 2017. The amended a...
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New Tax Legislation Consequences on U.S. Transfer Pricing and Intangibles
The Tax Cuts and Jobs Act of 2017 (the Act) brought sweeping changes to the international tax landscape, including the transfer pricing arena. Intangible property is at the core of many of these changes. The impact of the new provisions generally ...
The Tax Cuts and Jobs Act of 2017 (the Act) brought sweeping changes to the international tax landscape, including the transfer...
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£107 million Diverted Profit Tax charge to Diageo: Is it a tax?! Is it a penalty?! Or is it proof that HMRC has superpowers…
On May 10, Diageo, a FTSE 100 alcoholic beverage company, reported that it will have to pay a Diverted Profit Tax charge of £107 million in relation to a period of just 15 months. This evidences the approach HMRC is taking in inquiries where it do...
On May 10, Diageo, a FTSE 100 alcoholic beverage company, reported that it will have to pay a Diverted Profit Tax charge of £10...
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