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  • State Aid Disambiguation: What the Apple Decision Does Not Tell Us About BEPS

    By: Robert Goulder

    Robert Goulder questions the linkage between the European Commission’s state aid case against Apple and the OECD’s project on the digital economy.

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    By Robert Goulder, posted on Tuesday August 4, 2020
  • Full Global Tax Reform Unlikely in 2020, Ex-OECD Tax Forum Head Says

    By: Stephanie Soong Johnston

    The COVID-19 pandemic may have dimmed the prospects of full global tax reform by the end of 2020, but governments will miss a historic opportunity if talks break down, a former tax chief said.

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    By Stephanie Soong Johnston, posted on Tuesday August 4, 2020
  • Bill to Impose Digital Services Tax Sent to Spanish Senate

    By: William Hoke

    Spain’s Chamber of Deputies has approved and sent to the Senate legislation to enact a digital services tax and a financial transactions tax. 

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    By William Hoke, posted on Monday August 3, 2020
  • U.S. FDII Regs Provide a Roadmap for Digital Taxation

    By: Mindy Herzfeld

    Mindy Herzfeld outlines new rules released by the U.S. Treasury as part of the final section 250 regulations.

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    By Mindy Herzfeld, posted on Monday August 3, 2020
  • GILTI High-Tax Rules and Foreign Tax Credits

    By: Lee A. Sheppard

    In news analysis, Lee A. Sheppard analyzes the recently released final regulations on global intangible low-taxed income, pointing out that they could pave the way for a per-country foreign tax credit limit for GILTI.

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    By Lee A. Sheppard, posted on Monday August 3, 2020
  • OECD and Brazil Seek Input on Possible Safe Harbor Approaches

    By: Ryan Finley

    The OECD and Brazilian tax administration have opened a consultation on the adoption of safe harbors in Brazil’s transfer pricing regime, part of an effort to gradually align the country’s unorthodox system with international norms.

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    By Ryan Finley, posted on Friday July 31, 2020
  • Why Sweden Should Lobby for a Temporary OECD-Approved Digital Services Tax

    By: Torsten Fensby

    In this article, the author argues that the OECD’s two-pillar approach to digital taxation would prove harmful to the Swedish economy and therefore the country should build support for an OECD-approved digital services tax that would sunset once an appropriate multilateral solution is developed.

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    By Torsten Fensby, posted on Wednesday July 29, 2020
  • Apple: Why the EU Needs a Common Corporate Income Tax

    By: Frans Vanistendael

    In this article, the author discusses the General Court of the European Union’s judgment in the Apple state aid case and its potential impact on how the EU addresses state aid and tax abuse.

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    By Frans Vanistendael, posted on Tuesday July 28, 2020
  • Philippine President Urges Congress to Cut Corporate Tax Rate

    By: William Hoke

    Philippine President Rodrigo Duterte has called on Congress to pass legislation cutting the corporate income tax rate from 30 percent to 25 percent and extending the loss carryover period for most taxpayers to five years. 

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    By William Hoke, posted on Tuesday July 28, 2020
  • Crunch Time: What the Apple Decision Means for Global Tax Reform

    By: Stephanie Soong Johnston

    The core of the EU General Court’s recent Apple decision may be state aid, but it could raise stakes as countries aim for agreement on global corporate tax reform for the digital age.

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    By Stephanie Soong Johnston, posted on Tuesday July 28, 2020


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