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Insight: The Classic Whip-Saw Effect of Customs and Transfer Pricing
Tariffs and year-end transfer pricing adjustments present a unique conundrum in this era of trade wars. The authors analyze how tariffs can upset carefully planned transfer pricing arrangements and how to adjust those arrangements in response.
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Norway to Consider Digital Services Tax if OECD Talks Fail
Finance Minister Siv Jensen confirmed that the country would consider unilaterally implementing a digital services tax as soon as 2021 if international negotiations to rewrite tax rules for the digital economy fail to reach consensus.
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Treasury's Inconsistent BEAT Rationales
By: Mindy Herzfeld
Mindy Herzfeld discusses the recently released final section 59A regs, saying Treasury's explanations for granting some taxpayer requests and not others aren't logical.
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