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by Julie Martin The long-awaited 2017 update to the United Nations Model Double Taxation Convention between Developed and Developing Countries was released last Friday during a UN Economic and Social ...
By Geoff Morris, Transfer Pricing Advisor, Director, Independent Transfer Pricing (InTP), Melbourne, Australia Australia is one of the Group of Twenty nations that delivers internationally-coordinated ...
By Giuliana Polacco & Annarita De Carne, Studio Legale Bird & Bird, Milan The Italian Revenue Agency, on March 23, issued long-awaited guidance clarifying the application and implementation of the ...
By Vasiliki Koukoulioti, Lecturer in Law at Newcastle University, Newcastle upon Tyne, England In its judgment of March 23 in Commissioners for Her Majesty’s Revenue and Customs v NCL Investments Ltd ...
By Allan Lanthier, Montreal, retired partner of an international accounting firm and former advisor to the government of Canada Applying a domestic anti-avoidance rule, the Court of Appeal of Trinidad ...
By Sherif Sabakhawy, Managing Partner for consultation and Tax Planning, TAXONOMY, Cairo Egypt is making slow-moving but accurate steps towards the complete framework of international tax norms ...
By Rubeena Dina, Partner at Global Tax Services, UAE, and Director at GTS Africa, Mauritius, and Aniruddha Saha, transfer pricing specialist at GTS Africa Tax authorities globally are introducing ...
By Oliver Treidler, Tom-Eric Kunz, Maximilian Capraro, and Michael Dorner [1] Most contemporary developments in transfer pricing relate to intangibles. Appropriately coping with increasingly highly ...
By Daniel Bunn, Vice President of Global Projects, Tax Foundation, Washington, D.C. Throughout the first year of the Biden administration, one tax policy theme was consistent. The President and ...
By Francesca Amaddeo, Researcher, Tax Law Competence Centre (SUPSI), Manno, Switzerland On 4 June, the Platform for Collaboration on Tax, a joint initiative of the IMF, OECD, UN, and World Bank Group ...
Davide Anghileri of the University of Lausanne discusses a recent decision of Italy's Supreme Court which addresses the level of substance that a holding company must have to ensure that it is ...
By Doug Connolly, MNE Tax The Irish government announced in connection with Budget 2022, released October 12, a planned increase in the corporate tax rate to 15% in line with last week’s OECD tax ...
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