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 Daniel Bunn, Tax Foundation, Washington, DC Countries participating in the OECD Inclusive Framework’s negotiations on cross-border tax rules hope to reach an agreement by mid-2021. After ...

Aldo Engels, Loyens & Loeff, discusses the Belgian government’s recent decision to increase the effectiveness of transfer pricing audits of MNEs—followed by a new wave of transfer pricing audits ...

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 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 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 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 ...

Dr. Ednaldo Silva is Founder & Director of RoyaltyStat, a leading online database of royalty rates extracted from unredacted license agreements filed with the SEC. He is an economist with over 25 ...

By Rubeena Dina, Director at GTS Africa – Mauritius The Rwanda government, on 14 December 2020, published in the Gazette a ministerial order establishing general rules on transfer pricing between ...

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 J. Harold McClure, New York City The US Tax Court ruled on November 18 that Coca-Cola’s US-based income should be increased by about $9 billion in a dispute over the appropriate royalties owned by ...

By Emmanouela Kolovetsiou-Baliafa, Associate, KG Law Firm, Greece The Greek government has retroactively reduced the corporate income tax rate, suspended the imposition of the special solidarity ...