J5 cyber tax crime unit investigating global financial institution

Data scientists and criminal investigators from the Joint Chiefs of Global Tax Enforcement initiative, or the J5, are involved in more than 50 investigations concerning sophisticated international enablers of tax evasion, including one global financial institution and its intermediaries.
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Tax modelling failing to determine global tax risks effectively

Tax chiefs at Repsol and Baker Hughes said modelling the tax risks across their CFC networks has increased in importance since the BEPS measures were finalised, but a lack of trust in the results and rising compliance costs impede enhancements to tax modelling.
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European Commission seeks to end Spanish capital gains tax discrimination

Carlos Durán and Oriol Oliva of Uría Menéndez discuss the implications on Spanish tax regulations of the European Commission’s decision that Spain was wrongly taxed the capital gains of companies resident in EFTA states.
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International community agrees on a road map for resolving the tax challenges arising from digitalisation of the economy

The international community has agreed on a road map for resolving the tax challenges arising from the digitalisation of the economy, and committed to continue working toward a consensus-based long-term solution by the end of 2020, the OECD announced today.
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OECD to consider worldwide fractional apportionment

The OECD’s Inclusive Framework countries have agreed to a 40-page report that outlines potential ways to tax the digital economy. The document suggests, among other measures, introducing worldwide fractional apportionment for corporate profits.
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South-East Asian countries get increasingly aggressive

The tax authorities of Indonesia, South Korea, Vietnam, the Philippines and Thailand are causing numerous problems for taxpayers as they get increasingly aggressive in their audits and focus more on transfer pricing, but companies can strategically determine which battles to fight.
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Survey results: Effective IP management

Multinational companies told ITR how they dealt with the challenge of restructuring their intellectual property in a world of tax disputes, greater transparency and new rules.
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EU changes VAT liability for transactions facilitated by digital platforms

Digital platforms have until December 2020 to prepare for changes introduced by the EU, which will require digital platforms to pay VAT on behalf of their non-EU sellers and on import of goods into the EU.
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EU changes VAT liability for transactions facilitated by digital platforms

Digital platforms have until December 2020 to prepare for changes introduced by the EU, which will require digital platforms to pay VAT on behalf of their non-EU sellers and on import of goods into the EU.
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VAT e-invoicing uniformity would make our lives easier

Companies, advisors and software providers have spoken with one voice to implore countries in the EU and around the world to take a more uniform approach to digital VAT/GST reporting requirements, writes Joe Stanley-Smith.
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India looks to overseas examples for new e-invoicing regime

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What does the automated future hold for VAT advisors?

This was one of the questions raised at ITR’s recent Indirect Tax Forum (see page 26) in Italy and appears to reflect a common concern, particularly among more junior staff working in-house and in consulting.
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Johnson & Johnson’s Amos discusses her BEPS 2.0 proposal

The tax director who stunned participants at the OECD’s digital tax consultation with a fleshed-out proposal for formulary apportionment of corporate profits speaks to Alexander Hartley in an exclusive interview.
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VAT e-invoicing uniformity would make our lives easier

Companies, advisors and software providers have spoken with one voice to implore countries in the EU and around the world to take a more uniform approach to digital VAT/GST reporting requirements, writes Joe Stanley-Smith.
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Profit attribution to Indian PE: Treading a different path

Arvind Singal and Nitin Kapoor of RBS Services India analyse India’s move away from transfer pricing norms and the global consensus on taxing rights, and what it could mean for companies.
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