MNE Tax

MNE Tax Multinational tax and transfer pricing news

Singapore Telecommunications (Singtel) has filed an appeal after Australian court ruled its subsidiary must pay an AUD 3...
22/04/2022

Singapore Telecommunications (Singtel) has filed an appeal after Australian court ruled its subsidiary must pay an AUD 393 million tax bill that leads back to the company’s acquisition of Optus in 2001: The Edge Markets→ https://buff.ly/3v311go For more international tax and transfer pricing news→ https://buff.ly/3rU3d5L

Francisco Arballo, Grupo Consultor EFE, discusses Paraguay’s publication of rules for preparing local transfer pricing t...
22/04/2022

Francisco Arballo, Grupo Consultor EFE, discusses Paraguay’s publication of rules for preparing local transfer pricing technical study report, sets deadline — MNE Tax — https://buff.ly/3rHBZl3

Belize and Cameroon deposit instruments of ratification for BEPS MLI with the OECD; entry into force is August 1, for bo...
21/04/2022

Belize and Cameroon deposit instruments of ratification for BEPS MLI with the OECD; entry into force is August 1, for both countries; Japan extends the application of the multilateral BEPS convention: OECD→ https://buff.ly/3LkExxr For the latest tax and transfer pricing news read MNE Tax→ https://buff.ly/2Iy5xcr

Catch up with MNE Tax: OECD tax plan's unexpected costs I  Brazil's new TP regime I ECJ on DAC6, PE I new Belgian anti-t...
21/04/2022

Catch up with MNE Tax: OECD tax plan's unexpected costs I Brazil's new TP regime I ECJ on DAC6, PE I new Belgian anti-tax evasion measure→ https://buff.ly/3uYyloR Never miss the news. Sign up to have MNE Tax delivered to your inbox→ https://buff.ly/2GtxQGP

US House of Representatives Ways and Means Committee Republicans reintroduce R&D-related legislation: Committee on Ways ...
21/04/2022

US House of Representatives Ways and Means Committee Republicans reintroduce R&D-related legislation: Committee on Ways and Means→ https://buff.ly/3xJ9mb6 For the latest tax and transfer pricing news, sign up for the MNE Tax newsletter: https://buff.ly/2GtxQGP

Alex M. Parker, Capitol Counsel LLC, discusses why muddled goals, broad scope lead to unexpected costs of OECD tax agree...
21/04/2022

Alex M. Parker, Capitol Counsel LLC, discusses why muddled goals, broad scope lead to unexpected costs of OECD tax agreement — MNE Tax — https://buff.ly/37yDxqG

Nigeria, Kenya, Pakistan and Sri Lanka opt out of OECD global tax deal, citing economic impact, report says: Ndubuisi Fr...
20/04/2022

Nigeria, Kenya, Pakistan and Sri Lanka opt out of OECD global tax deal, citing economic impact, report says: Ndubuisi Francis / This Day→ h ttps://buff.ly/3MkGEBq For more international tax and transfer pricing news→https://buff.ly/3rU3d5L

Nathalie Valluis, French tax lawyer, discusses how changes in Belgian tools to fight tax evasion are impacting French fi...
20/04/2022

Nathalie Valluis, French tax lawyer, discusses how changes in Belgian tools to fight tax evasion are impacting French financial institutions — MNE Tax — https://buff.ly/3jWqFgD

Luca Tortorella and Michele Targa, Gatti Pavesi Bianchi Ludovici, discuss the ECJ AG’s opinion on issues relating to pro...
20/04/2022

Luca Tortorella and Michele Targa, Gatti Pavesi Bianchi Ludovici, discuss the ECJ AG’s opinion on issues relating to protection of legal privilege in the context of exchange of information obligations under DAC6 — MNE Tax — https://buff.ly/3KXwxlv

Assistant Secretary for Tax Policy Lily Batchelder says Biden Administration is optimistic that the US will enact Pillar...
20/04/2022

Assistant Secretary for Tax Policy Lily Batchelder says Biden Administration is optimistic that the US will enact Pillar Two in 2022; global corporate tax would stabilize international tax landscape, make it fairer for US workers and businesses: Lily Batchelder / US Department of the Treasury→ https://buff.ly/37saoxi MNE Tax links: https://buff.ly/2xz9x8O

Adrian ȚAGA, Romania’s National Tax Agency, discusses CJEU ruling on intragroup transaction concerning VAT concept of pe...
19/04/2022

Adrian ȚAGA, Romania’s National Tax Agency, discusses CJEU ruling on intragroup transaction concerning VAT concept of permanent establishment — MNE Tax — https://buff.ly/3uSHnUj

Irish Department of Finance seeks public comments by May 30 on research & development (R&D) tax credit and the `Knowledg...
18/04/2022

Irish Department of Finance seeks public comments by May 30 on research & development (R&D) tax credit and the `Knowledge Development Box,’ an OECD-compliant intellectual property regime, which provides relief from corporation tax on income arising from qualifying assets, such as computer programs and inventions protected by a qualifying patent: Irish Ministry of Finance→ https://buff.ly/3OdH3r3 Read the latest tax news at MNE Tax→ https://buff.ly/3rU3d5L

OECD seeks public comments by April 29 on extractives exclusion under Amount A of Pillar One. The extractives exclusion ...
18/04/2022

OECD seeks public comments by April 29 on extractives exclusion under Amount A of Pillar One. The extractives exclusion will exclude from the scope of Amount A the profits from extractive activities: OECD→ https://buff.ly/3KOpyLJ For the latest tax and transfer pricing news, sign up for the MNE Tax newsletter: https://buff.ly/2GtxQGP

OECD unveils stage 2 peer review assessments under BEPS Action 14 regarding mutual agreement procedure (MAP) for Andorra...
18/04/2022

OECD unveils stage 2 peer review assessments under BEPS Action 14 regarding mutual agreement procedure (MAP) for Andorra, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau, Morocco and Tunisia: OECD→ https://buff.ly/3EdWRFu For the latest tax and transfer pricing news read MNE Tax→ https://buff.ly/2Iy5xcr

Patrick Donsimoni, La Boetie, discusses characterization as a resident for withholding tax exemption under tax treaties ...
18/04/2022

Patrick Donsimoni, La Boetie, discusses characterization as a resident for withholding tax exemption under tax treaties signed by France — MNE Tax — https://buff.ly/36hse5C

Francisco Lisboa Moreira, Bocater, Camargo, Costa e Silva, Rodrigues Advogados, discusses the details of Brazil's new tr...
14/04/2022

Francisco Lisboa Moreira, Bocater, Camargo, Costa e Silva, Rodrigues Advogados, discusses the details of Brazil's new transfer pricing regime — MNE Tax — https://buff.ly/3uGfcI4

Catch up with MNE Tax: US budget I Singtel I Estonian TP I Norway v. ConocoPhillips, Exxon I Bahrain corporate tax I Dec...
14/04/2022

Catch up with MNE Tax: US budget I Singtel I Estonian TP I Norway v. ConocoPhillips, Exxon I Bahrain corporate tax I Decriminalizing ma*****na I US SEC v. Amazon→ https://buff.ly/3uFVsnW Never miss the news. Sign up to have MNE Tax delivered to your inbox→ https://buff.ly/2GtxQGP

New IMF Fiscal Monitor: Chapter 2: Coordinating Taxation Across Borders report says a large portion of MNEs’ profit (rep...
14/04/2022

New IMF Fiscal Monitor: Chapter 2: Coordinating Taxation Across Borders report says a large portion of MNEs’ profit (representing 9.2 percent of global GDP) reflects excess profit (potentially reaching 60 percent of that total profit), which is efficient to tax because it does not distort investment decisions: International Monetary Fund→ https://buff.ly/3KIuHF3 Read the latest tax news at MNE Tax→https://buff.ly/3rU3d5L

Kyle Pomerleau, American Enterprise Institute, warns US President Biden’s tax reforms could leave US multinational corpo...
14/04/2022

Kyle Pomerleau, American Enterprise Institute, warns US President Biden’s tax reforms could leave US multinational corporations at a competitive disadvantage — MNE Tax — https://buff.ly/37lbESG

Annemarie Wilmore, Johnson Winter & Slattery, discusses interest on inbound financing: is it arm’s length? —  MNE Tax — ...
12/04/2022

Annemarie Wilmore, Johnson Winter & Slattery, discusses interest on inbound financing: is it arm’s length? — MNE Tax — https://buff.ly/3O5wndS

Ricardo Sergio Schmitz Filho, Mykolas Romeris University, discusses Estonia's recent transfer pricing changes, which lea...
12/04/2022

Ricardo Sergio Schmitz Filho, Mykolas Romeris University, discusses Estonia's recent transfer pricing changes, which leave open questions — MNE Tax — https://buff.ly/3O67Hly

Ireland revises guidance on mandatory disclosure of reportable cross-border arrangements (DAC6) to reflect changes intro...
12/04/2022

Ireland revises guidance on mandatory disclosure of reportable cross-border arrangements (DAC6) to reflect changes introduced in Finance Act 2021 and to provide additional guidance on various hallmarks, filing obligations, nexus, and the main benefit test: Irish Revenue→ https://buff.ly/37G3Wme Never miss the news. Sign up to have MNE Tax delivered to your inbox→ https://buff.ly/2GtxQGP

New York City Economist Dr. J. Harold McClure analyzes Norway’s challenge to intercompany loan margins for ConocoPhillip...
11/04/2022

New York City Economist Dr. J. Harold McClure analyzes Norway’s challenge to intercompany loan margins for ConocoPhillips and Exxon — MNE Tax — https://buff.ly/3xreekG

Raman Ohri, Keypoint, discusses why it’s only a matter of time until Bahrain implements a corporate income tax, which wi...
11/04/2022

Raman Ohri, Keypoint, discusses why it’s only a matter of time until Bahrain implements a corporate income tax, which will inevitably be followed by transfer pricing rules — MNE Tax — https://buff.ly/38MaIYd

US Senate Finance Committee Chair Ron Wyden and Senate Finance Committee Member Rob Portman release bipartisan bill to d...
11/04/2022

US Senate Finance Committee Chair Ron Wyden and Senate Finance Committee Member Rob Portman release bipartisan bill to disallow foreign tax credits for companies that pay taxes to Russia, other tax benefits: United States Senate Committee on Finance→ https://buff.ly/3xfzBW7 For the latest tax and transfer pricing news, sign up for the MNE Tax newsletter: https://buff.ly/2GtxQGP

Allen Tobin, CrossBorder Solutions, discusses what the Ma*****na Opportunity Reinvestment and Expungement Act means for ...
08/04/2022

Allen Tobin, CrossBorder Solutions, discusses what the Ma*****na Opportunity Reinvestment and Expungement Act means for the R&D tax credit — MNE Tax — https://buff.ly/3v1EI9V

Catch up with MNE Tax: Danish Maersk/Total case I Australian Federal Court rules on privilege I Peru's profit-sharing as...
07/04/2022

Catch up with MNE Tax: Danish Maersk/Total case I Australian Federal Court rules on privilege I Peru's profit-sharing association contracts I TP update around the world→ https://buff.ly/3KjEL7r Never miss the news. Sign up to have MNE Tax delivered to your inbox→ https://buff.ly/2GtxQGP

Gonzalo Escalante, Zegarra Aguilar Abogados, discusses Peru's tax law change regarding profit-sharing association contra...
07/04/2022

Gonzalo Escalante, Zegarra Aguilar Abogados, discusses Peru's tax law change regarding profit-sharing association contracts — MNE Tax — https://buff.ly/3KjXJun

Susi Baerentzen, Carlsberg Foundation Postdoctoral Fellow, analyzes Danish High Court's rejection of discretionary tax a...
07/04/2022

Susi Baerentzen, Carlsberg Foundation Postdoctoral Fellow, analyzes Danish High Court's rejection of discretionary tax assessment in groundbreaking transfer pricing case — MNE Tax — https://buff.ly/3r6UeA8

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