Allocation issues: Transfer pricing and tax avoidance: just and reasonable solutions?
Article by Jonathan Schwarz (first published on KluwerTaxBlog) When the UK introduced its diverted profits tax, I was telephoned by a lawyer at the US Treasury.…
Article by Jonathan Schwarz (first published on KluwerTaxBlog) When the UK introduced its diverted profits tax, I was telephoned by a lawyer at the US Treasury.…
Document by: TPAGlobal Click here to download the document:
By Julie Martin, Editor, MNE Tax (first published on MNE Tax) The United Nations Committee of Experts on International Cooperation in Tax Matters kicked off its…
By Dr. J. Harold McClure, New York City(first published on MNE Tax) The UN Committee of Experts on International Cooperation in Tax Matters will consider updates…
By: OECD Click here to download the full document:
Article by: Jan Winterhalter, Andreas Niekler (University of Leipzig), First Published on KluwerTaxBlog For international tax law, it is of central importance how to locate,…
Provided by Taxsutra The Coronavirus is nothing short of a ‘black swan’ event and has wreaked havoc across the globe! As the world scrambles to…
Paper by CA. Karnik Gulati What is a tax treaty? A tax treaty is a contract between two or more sovereign governments. Tax treaties are…