Download 2017 International Scorecard
Download 2017 International Scorecard Report
The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.
Recent Articles
Archives
Archives: August 2019
SubscribeInternational Tax Rules for the Digital Era
By Francois ChadwickIn this article, the author proposes a multilateral solution to the tax challenges of the digital economy.
To read more go Subscription RequiredBEPS Implementation in China: Review and Outlook
By Wei ZhuangIn this article, the author discusses the major regulations to implement the base erosion and profit-shifting project in China and analyzes the impact on tax administration and tax compliance. She also provides an outlook on China’s tax administration in combating BEPS.
To read more go Subscription RequiredFrom TCJA Guidance, a New Regime Begins to Emerge
By Mindy HerzfeldIn the third in a series on guidance addressing the Tax Cuts and Jobs Act, Mindy Herzfeld examines possible themes in that guidance.
To read more go Subscription RequiredEconomic Analysis: Quantifying the Benefits of Profit Shifting Under GILTI, Part 2
By Martin A. SullivanIn economic analysis, Martin A. Sullivan examines the overall tax effect of a U.S. multinational shifting profit among its controlled foreign corporations and finds that, due to a quirk in the basic architecture of the Tax Cuts and Jobs Act rules, moving income from the high-tax jurisdiction to the low-tax jurisdiction is not always a tax minimizing strategy and may in fact backfire.
To read more go Subscription RequiredNinth Circuit Affirms Tax Court in Amazon Transfer Pricing Case
By Ryan FinleyThe Ninth Circuit affirmed the Tax Court’s 2017 decision in favor of Amazon, holding that the transfer pricing regulations’ definition of the term “intangible property” excludes goodwill, going concern value, and other residual business assets.
To read more go Subscription RequiredUS digital giants worried about domino effect from French DST
By Danish MehboobTax heads at Amazon and Facebook said France’s digital services tax (DST) adds uncertainty to an already ambiguous international tax environment because other countries can opt to undermine a multilateral solution too.To read more go here Subscription RequiredFacebook, Amazon Blast French Digital Tax In USTR Hearing
By Alex M. Parker
Representatives from Facebook, Amazon and Google said complying with a new French digital services tax will present significant challenges, including creating new measures to track individual user data, while testifying at a U.S. trade representative public hearing Monday.To read more go here Subscription RequiredU.S. Tech Industry Leaders: French Digital Service Tax Harms Global Tax Reform
By Reuters
Major tech firms and U.S. tech industry groups said on Monday that France's new digital services tax undermines the global tax regime and multilateral efforts to reform it. Alphabet Inc's Google, Facebook Inc and Amazon.com Inc and major trade associations testified Monday against the tax at a hearing before the U.S. Trade Representative's office and other government officials.To read more go here Subscription RequiredAs President, Warren Could Shatter Global Tax, Trade Divide
Sen. Elizabeth Warren, a Democratic presidential contender, wants to use U.S. trade agreements as leverage to ensure compliance with international standards on preventing tax avoidance — an approach that could make both trade and tax negotiations much more complicated.
To read more go here Subscription RequiredTrump's Push to Bring Back Jobs to U.S. Shows Limited Results
Mr. Trump’s tax cuts unquestionably stimulated the American economy in 2018, helping to push economic growth to 2.5 percent for the year and fueling an increase in manufacturing jobs. But statistics from the government and other sources do not support Mr. Trump’s claim about his policies’ effectiveness in drawing investment and jobs from abroad.
To read more go here Subscription Required
Read More International Tax News