International Tax News Blog

Archives: August 2019

Subscribe
  • The Ninth Circuit’s Amazon Decision: A Meaningless Outcome?

    Tax AnalystsBy Ryan Finley

    The Ninth Circuit’s rejection of the IRS’s valuation method in Amazon under old law may not affect new cost-sharing disputes, but its observation on later revisions raises other questions regarding the transfer pricing regulations.

    To read more go Subscription Required
    By Ryan Finley, posted on Thursday August 29, 2019
  • U.S. and France Strike Compromise Over Digital Services Tax

    Tax AnalystsBy Stephanie Soong Johnston

    France intends to reimburse companies paying its digital services tax once a globally agreed approach on taxing the digital economy exists, a move that raises the stakes for ongoing negotiations, according to the OECD’s tax chief.

    To read more go Subscription Required
    By Stephanie Soong Johnston, posted on Thursday August 29, 2019
  • Mexican Lawmaker Wants Foreign Digital Companies Subject to Tax

    Tax AnalystsBy William Hoke

    A leading congressman in Mexico’s governing party recently introduced legislation to amend VAT and income tax laws so that foreign companies providing digital services are considered to have a tax domicile in Mexico.

    To read more go Subscription Required
    By William Hoke, posted on Thursday August 29, 2019
  • French-U.S. Digital Tax Accord Fraught with Pitfalls, Firms Warn

    Tax AnalystsBy Stephanie Soong Johnston

    As France cheered an agreement with the United States to resolve tensions over its controversial digital services tax, trade groups warned it could lead to more pain than gain for companies and tax authorities alike.

    To read more go Subscription Required
    By Stephanie Soong Johnston, posted on Thursday August 29, 2019
  • Digital Services Taxes and Internation Equity: A Tribute to Peggy Musgrave

    Tax AnalystsBy Allison Christians

    Allison Christians considers the late economist Peggy Musgrave and her work’s lasting influence on modern-day tax and public finance policy, especially regarding efforts to tax the digital economy.

    To read more go Subscription Required
    By Allison Christians, posted on Thursday August 29, 2019
  • Debate Over Carbon Tax Heats Up as Canadian Elections Approach

    Tax AnalystsBy Tax Analyst

    With Canada’s federal election scheduled to take place on or before October 21, Conservative Party members are warning that carbon taxes will go up if the Liberal government is reelected — a claim the Liberals refute.

    To read more go Subscription Required
    By Tax Analyst, posted on Thursday August 29, 2019
  • Macron Embraces Leadership Role in Digital Taxation

    Tax AnalystsBy Teri Sprackland

    Allowing tech giants to avoid taxation where they make money is a “crazy” system that provides for a “constant tax haven,” French President Emmanuel Macron said.

    To read more go Subscription Required
    By Teri Sprackland, posted on Wednesday August 28, 2019
  • Comparing CFC Rules Around the World

    Tax AnalystsBy Sebastian Dueñas

    Sebastian Dueñas examines controlled foreign corporation tax regimes in Japan, France, Germany, the United Kingdom, Colombia, the Netherlands, China, and Spain, regarding the possible expansion of existing anti-base-erosion CFC regimes or the potential adoption of a minimum tax.

    To read more go Subscription Required
    By Sebastian Dueñas, posted on Wednesday August 28, 2019
  • Toward a 21st-Century International Tax Regime

    Tax AnalystsBy Reuven S. Avi-Yonah and Kimberly A. Clausing

    In this article, the authors argue that the United States should consider adopting sales-based formulary apportionment and applying it to all large enterprises because it is more likely to lead to a stable outcome than recent OECD proposals and has important advantages relative to other proposals such as residual profit allocation by income or the destination-based cash flow tax.

    To read more go Subscription Required
    By Reuven S. Avi-Yonah and Kimberly A. Clausing, posted on Wednesday August 28, 2019
  • Brazil’s Road to OECD Accession: Tax Transparency and BEPS Standards

    Tax AnalystsBy Rogerio Abdala Bittencourt Jr. and Antonio José Ferreira Levenhagen

    In this article, the authors discuss how Brazil can align its tax rules with international standards in the areas of fiscal and financial secrecy, tax evasion, avoidance, and aggressive tax planning in preparation for accession to the OECD.

    To read more go Subscription Required
    By Rogerio Abdala Bittencourt Jr. and Antonio José, posted on Wednesday August 28, 2019


Read More International Tax News