The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.
Archives: January 2020Subscribe
By: Steven C. Wrappe
The author discusses the three different taxing approaches that have emerged to address the tax challenges of the digital economy.
By: Hamza AliWhile the U.K.'s diverted profits tax is raising less revenue than expected, according to newly released data, it may be working as it should.
By: Catherine RobinsThe author reviews the U.K.'s recently issued final regulations to implement the EU directive DAC 6, which is designed to enable EU tax authorities to share information about cross-border tax schemes. The regulations require U.K. tax intermediaries to report to HM Revenue and Customs certain cross-border tax arrangements.
By: Morten Buttler
Danish Prime Minister Mette Frederiksen told an EU conference in Copenhagen that Denmark would support an EU-wide agreement to the digital tax controversy should a global deal fail.
By: Ewa Krukowska
The European Commission is considering several options for penalizing imports from polluters, amid ever-louder warnings that the plan could trigger retaliation from China and the U.S.
By: Li Liu
In 2009, the United Kingdom changed from a worldwide to a territorial tax system, abolishing dividend taxes on foreign repatriation from many low-tax countries. This author assesses the causal effect of territorial taxation on real investments, using a unique dataset for multinational affiliates in 27 European countries and employing the difference-in-differences approach. The author finds that the territorial reform has increased the investment rate of UK multinationals by 16.7 percentage points in low-tax countries. The author concludes that in the absence of any significant investment reduction elsewhere, their findings represent a likely increase in total outbound investment by UK multinationals.
By: Joe Kirwin
Estonia, the Czech Republic, and Poland are asking for an exemption for some companies from the OECD-led effort to set a global minimum tax rate.
By: William Horobin and Aoife White
Reporters William Horobin and Aoife White succinctly summarize how digital taxes have become the new front for an ongoing global trade war.
By: Lucy MeakinAt the World Economic Forum in Davos, Chancellor of the Exchequer Sajid Javid told a panel that the U.K. government intends to go ahead tax on digital services in April. The tax will be temporary and last until an international agreement is put in place.
By: Francine Lacqua and William HorobinFrench Finance Minister Bruno Le Maire said he is hopeful for a compromise with the U.S. on digital taxes to avoid a transatlantic trade war.
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