Categorie archief: BNA.com

Nieuws rechtstreeks van de internationale tax blog van bna.com.

Executive Action on Inversions? Not So Fast.

Can President Obama deal with corporate inversions-which occur when a U.S. company merges with a foreign competitor in order to create a parent organization with a tax residency abroad–on his own? … Lees verder

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UK: A Claim-changer? The Limitation Period and Claims for Repayment of Overpaid Output Tax

In a recent decision, the UK’s First-tier Tribunal has held that a taxpayer can change the reasons underlying an unresolved claim for repayment of output value-added tax, even after the expiry of… Lees verder

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UK: A Claim-changer? The Limitation Period and Claims for Repayment of Overpaid Output Tax

In a recent decision, the UK’s First-tier Tribunal has held that a taxpayer can change the reasons underlying an unresolved claim for repayment of output value-added tax, even after the expiry of… Lees verder

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Transfer Pricing Questions Arising in Bankruptcy, Whistleblower Cases

A former employee of Vanguard ’s
management company files a petition in New York Supreme Court charging
that the mutual fund giant has operated as an “illegal tax shelter”
for nearly 40 years…. Lees verder

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What Everyone’s Missing About the Inversion Debate

Corporate inversions — when a U.S. company expatriates by merging with a foreign entity, to plant its tax flag off-shore — have become a political flash point. Driven by many high-profile… Lees verder

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In A Globalized, Online World, Where Is Home?

Suppose you live in a high-tax state–New Jersey, perhaps–but you decide you’re tired of paying taxes there. So you decide you’d rather pay taxes in Florida, where there isn’t a state income tax. … Lees verder

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IRS Deputy Commissioner (International) Danilack to Resign

Michael Danilack, who has served the Internal Revenue Services in two key international positions, confirmed June 25 that he plans to resign July 2. Dolores W. Gregory’s story, which appeared in the… Lees verder

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Another Voice for Formulary Apportionment

The debate over whether and how to fix the international corporate income tax system just added another prominent, Nobel Prize-winning voice. Joseph Stiglitz, the former chief economist for the… Lees verder

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The World’s Movement Toward Tax Transparency

In the past few years, there have been countless news stories about aggressive tax strategies and hordes of cash being stashed in off-shore havens. The sheer abundance of the stories might obscure… Lees verder

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Latest from the U.S. on Five of the OECD BEPS Action Items

Robert Stack, deputy assistant secretary for international tax affairs with the U.S. Treasury, gave an update on several items in the OECD’s project to combat base erosion and profit shifting at… Lees verder

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China: No Unnecessary Service Fees for Chinese Subsidiaries

In a recent letter to the United Nations’ tax committee, China’s State Administration of Taxation (SAT)
made clear its position on service fees: Chinese officials need to be able to verify that… Lees verder

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The Apple and the Caterpillar

On April 1, Sen. Carl Levin held the latest in a series of hearings examining what he claims are blatant loopholes in the international
tax system.   Previous hearings had called executives… Lees verder

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Common Elements in Obama, Camp International Tax Proposals

Like a parakeet and an
ostrich, a pair of tax proposals from Democrats and Republicans released over
the past few weeks are fundamentally different from afar–but if you start to
examine them… Lees verder

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A Look Into the IRS’s Reasoning in the Eaton Corp. Case

As the
Eaton Corp. case moves toward trial, Transfer Pricing Report staff writer
Dolores W. Gregory examines several U.S. Tax Court documents that may shed some
light on the IRS’s decision… Lees verder

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OECD Announces Revised Timeline for BEPS

The Organization for
Economic Cooperation and Development will issue three discussion drafts and
hold four public consultations before the end of May as the organization ramps
up its… Lees verder

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