The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.
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By Lee Sheppard
In news analysis, Lee A. Sheppard examines the Starbucks and Fiat state aid cases, both decided by the General Court of the European Union, asking how to reconcile the different outcomes
By Mindy Herzfeld
In the second in a series reviewing provisions that could be included in upcoming tax legislation, Mindy Herzfeld looks at recent proposals to address both extenders and technical corrections to the Tax Cuts and Jobs Act.
By Carrie Brandon Elliot
Carrie Brandon Elliot reviews how hypothetical distribution rules for determining pro rata shares of subpart F income are modified to determine pro rata shares of GILTI items.
France’s new digital services tax aimed at internet companies has raised good questions about the best system for taxing corporate income in the internet age.
Digital Service Taxes and the Broader Shift From Determining the Source of Income to Taxing Location-Specific Rents
By Daniel Shaviro
Market countries that use novel tax instruments, such as properly designed digital services taxes (DSTs) to expand their capacity to reach such location-specific rents, are not acting unreasonably. Whether they prove permanent or merely transitional, DSTs look like harbingers of a new era in which entity-level corporate taxation rightly focuses more on locational rents, and less on decades-old doctrinal and semantic debates concerning the supposedly “true” source of economic income and value creation.
United Kingdom Tax Agency Issues Policy Paper on Amendments to Offshore Intangible Income Legislation
By HM Revenue & Customs
The United Kingdom HM Revenue and Customs Oct. 14 issued a policy paper on amendments to offshore intangible income legislation, which taxes the income received by entities in low tax jurisdictions from U.K. sales of intangible property.
By Janna Brancolini
Italy will join France and Austria in taxing tech giants such as Apple Inc. and Facebook Inc. starting in 2020, the government said Oct. 16 in its budget plans.
By Isabel Gottlieb and Suman Naishadham
Mexico’s lawmakers are preparing to vote on boosting tax collection from digital companies, and major U.S. tech industry groups are trying to enlist the U.S. government to fight the effort.
By Isabel Gottlieb
Developing countries often lose revenue when they can’t tax capital gains from sales of assets in their country made offshore—but they could close those gaps, two IMF economists said.
By Lydia O'Neal
A rewrite of international tax rules for the modern digital economy shouldn’t apply to shipping businesses, a shipping industry group said.
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