International Tax News Blog

Archives: August 2019

Subscribe
  • International Tax Rules for the Digital Era

    Tax AnalystsBy Francois Chadwick

    In this article, the author proposes a multilateral solution to the tax challenges of the digital economy.

    To read more go Subscription Required
    By Francois Chadwick, posted on Wednesday August 21, 2019
  • BEPS Implementation in China: Review and Outlook

    Tax AnalystsBy Wei Zhuang

    In 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 Required
    By Wei Zhuang, posted on Wednesday August 21, 2019
  • From TCJA Guidance, a New Regime Begins to Emerge

    Tax AnalystsBy Mindy Herzfeld

    In 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 Required
    By Mindy Herzfeld, posted on Wednesday August 21, 2019
  • Economic Analysis: Quantifying the Benefits of Profit Shifting Under GILTI, Part 2

    Tax AnalystsBy Martin A. Sullivan

    In 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 Required
    By Martin A. Sullivan, posted on Wednesday August 21, 2019
  • Ninth Circuit Affirms Tax Court in Amazon Transfer Pricing Case

    Tax AnalystsBy Ryan Finley

    The 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 Required
    By Ryan Finley, posted on Wednesday August 21, 2019
  • US digital giants worried about domino effect from French DST

    International Tax ReviewBy Danish Mehboob

    Tax 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 Required
    By Mehboob, Danish, posted on Tuesday August 20, 2019
  • Facebook, Amazon Blast French Digital Tax In USTR Hearing

    Logo - Law 360By 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 Required
    By Parker, Alex M., posted on Tuesday August 20, 2019
  • U.S. Tech Industry Leaders: French Digital Service Tax Harms Global Tax Reform

    NYT logoBy 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 Required
    By Reuters, posted on Tuesday August 20, 2019
  • As President, Warren Could Shatter Global Tax, Trade Divide

    Logo - Law 360By Alex M. Parker

    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 Required
    By Parker, Alex M., posted on Tuesday August 20, 2019
  • Trump's Push to Bring Back Jobs to U.S. Shows Limited Results

    NYT logoBy Jim Tankersley

    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
    By Tankersley, Jim, posted on Tuesday August 20, 2019


Read More International Tax News