International Tax News Blog

Archives: September 2019

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  • Dutch Government to Reform Business Tax Rules​

    NYT logoBy The Associated Press​

    The Dutch government said Tuesday it plans to reform a business tax rule that allows wealthy multinationals to reduce the amount of tax they pay on their profits. The government said the plan, which has to be passed by parliament, will generate 265 million euros ($292 million) per year in new income. The announcement follows public outrage at revelations this year that some multinationals paid little or no tax on their profits.​

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    By The Associated Press, posted on Wednesday September 18, 2019
  • Lawmakers Ask Mnuchin, Rettig for Plans to Discourage Offshoring

    Tax AnalystsBy Tax Analyst

    In a September 9 letter, Sens. Amy Klobuchar, D-Minn., Chris Van Hollen, D-Md., and Tammy Duckworth, D-Ill., along with Rep. Peter A. DeFazio, D-Ore., asked Treasury Secretary Steven Mnuchin and IRS Commissioner Charles Rettig what steps they are taking to “mitigate the incentives for offshoring created by the 2017 tax law.”

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    By Tax Analyst, posted on Wednesday September 18, 2019
  • Unilateral Actions to Tax Digital Now Diluted, OECD Chief Says

    Tax AnalystsBy Stephanie Soong Johnston

    Countries are less keen on introducing unilateral measures now that an OECD-led multilateral approach to adapt the international tax rules to the digital age is imminent, according to the OECD’s top official.

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    By Stephanie Soong Johnston, posted on Wednesday September 18, 2019
  • Toward a 21st-Century International Tax Regime

    Tax AnalystsBy Reuven S. Avi-Yonah and Kimberly Clausing

    Reuven S. Avi-Yonah and Kimberly Clausing make a case for the United States to adopt a sales-based formulary apportionment solution for all large enterprises, which would provide a more stable outcome than OECD proposals for taxing the digital economy.

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    By Reuven S. Avi-Yonah and Kimberly Clausing, posted on Wednesday September 18, 2019
  • High Excess Profits Threshold May Be Appropriate, Harter Says

    Tax AnalystsBy Stephanie Soong Johnston

    A conservatively high threshold for excess profits in an OECD approach to tax the digital economy could be an appropriate departure from the arm’s-length principle and nexus standards, a top U.S. Treasury official said.

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    By Stephanie Soong Johnston, posted on Wednesday September 18, 2019
  • OECD Should Abandon Focus on Residual Profit, Group Argues

    Tax AnalystsBy Ryan Finley

    The distinction between residual and routine profit that forms an integral part of some OECD proposals for new profit allocation rules is fundamentally flawed, according to a report by the BEPS Monitoring Group.

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    By Ryan Finley, posted on Wednesday September 18, 2019
  • OECD Highlights Taxpayer Morale as a Major Factor in Compliance

    Tax AnalystsBy Annagabriella Colon

    Four months after requesting comments about individual and corporate tax morale, the OECD has finalized a report outlining factors that influence tax compliance, stressing the importance of such information for developing countries.

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    By Annagabriella Colon, posted on Wednesday September 18, 2019
  • Brazil’s Road to OECD Accession: Tax Transparency and BEPS Standards

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

    Rogerio Abdala Bittencourt Jr. and Antonio José Ferreira Levenhagen 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.

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    By Rogerio Abdala Bittencourt Jr. and Antonio José , posted on Wednesday September 18, 2019
  • Group Hysteria: How the Dutch Are Agonizing Over the Future of the Fiscal Unity

    Tax AnalystsBy Barry Larking

    Barry Larking compares the different group taxation regimes in the European Union, focusing on the Netherlands’ current group taxation regime, which it is considering abolishing.

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    By Barry Larking, posted on Wednesday September 18, 2019
  • Preliminary Estimates of the Likely Actual Revenue Effects of the TCJA's Provisions

    Tax AnalystsBy Thomas Horst

    In this article, the author estimates the actual revenue effects of four international provisions of the Tax Cuts and Jobs Act and compares his estimates to the projections made by the Joint Committee on Taxation staff in December 2017.

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    By Thomas Horst, posted on Wednesday September 18, 2019


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