Summer 2021

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Environmental tax after COVID-19

Market insight: Lawyer moves

How can companies best prepare for the tax implications of carbon borders?

How the US came to support a global minimum corporate tax rate

Chanel’s head of transfer pricing weighs in on HMRC's TP changes

What the Concentrix case means for taxpayers

Amazon wins bid to overturn EU state aid ruling

Engie loses its appeal to overturn EU state aid findings

DLA Piper adapts to clients’ needs, expanding TP practice across Europe

Pillar two floor could disadvantage tax frameworks in the Middle East

ATAF calls for greater taxing rights for African nations

Why the US is pushing for higher cryptocurrency tax reporting standards

Tax experts say diversity and inclusion is a ‘business imperative’

News in brief

Tax Relief

Australia: Launch of the patent box regime and guidance on intangible arrangements

Chile: Changes to certificates and sworn statements to benefit from DTTs

Germany: A fundamental shift in the TP landscape

Greece: Guidelines on tax rules and tax treaties in the wake of COVID-19

India: Delhi High Court ruling on taxability of dividends under the India–Netherlands tax treaty

Indonesia: Treatment of taxation, customs and excise in special economic zones

Luxembourg: Income tax treaty with Russia successfully renegotiated

Netherlands: A Dutch perspective on sustainable energy subsidies and energy taxes

New Zealand: Government announces drastic residential property tax reform

Norway: Impact of withholding tax decision for US regulated investment companies

Poland: Impact of the new VAT e-commerce rules on businesses

Romania: Optimising tax collection – a digital approach

Russia: Article 54.1 of the Tax Code – a conciliatory gesture towards taxpayers

Singapore: Casts its GST net on low-value goods and services imported into Singapore

Spain: Introduction of DAC6 transposition regulations

Switzerland: Increases its competitive edge – on the verge of abolishing issuance stamp duties

Thailand: COVID-19 delays tax reform plans

US: Approach to TP and blocked income

Cover Story

Environmental tax after COVID-19

International Correspondents

Australia: Launch of the patent box regime and guidance on intangible arrangements

Chile: Changes to certificates and sworn statements to benefit from DTTs

Germany: A fundamental shift in the TP landscape

Greece: Guidelines on tax rules and tax treaties in the wake of COVID-19

India: Delhi High Court ruling on taxability of dividends under the India–Netherlands tax treaty

Indonesia: Treatment of taxation, customs and excise in special economic zones

Luxembourg: Income tax treaty with Russia successfully renegotiated

Netherlands: A Dutch perspective on sustainable energy subsidies and energy taxes

New Zealand: Government announces drastic residential property tax reform

Norway: Impact of withholding tax decision for US regulated investment companies

Poland: Impact of the new VAT e-commerce rules on businesses

Romania: Optimising tax collection – a digital approach

Russia: Article 54.1 of the Tax Code – a conciliatory gesture towards taxpayers

Singapore: Casts its GST net on low-value goods and services imported into Singapore

Spain: Introduction of DAC6 transposition regulations

Switzerland: Increases its competitive edge – on the verge of abolishing issuance stamp duties

Thailand: COVID-19 delays tax reform plans

US: Approach to TP and blocked income

Features

Market insight: Lawyer moves

How can companies best prepare for the tax implications of carbon borders?

How the US came to support a global minimum corporate tax rate

Chanel’s head of transfer pricing weighs in on HMRC's TP changes

What the Concentrix case means for taxpayers

Amazon wins bid to overturn EU state aid ruling

Engie loses its appeal to overturn EU state aid findings

DLA Piper adapts to clients’ needs, expanding TP practice across Europe

Tax Relief

Tax Relief

Special Features

News Analysis

Pillar two floor could disadvantage tax frameworks in the Middle East

ATAF calls for greater taxing rights for African nations

Why the US is pushing for higher cryptocurrency tax reporting standards

Tax experts say diversity and inclusion is a ‘business imperative’

News in brief

Editorial

Sponsored

Sponsored

Sponsored by HLB Thailand

Thailand: COVID-19 delays tax reform plans

Paul Ashburn of HLB Thailand considers the delayed reform of tax policies in Thailand.

Paul Ashburn, June 29, 2021
Sponsored by KPMG US

US: Approach to TP and blocked income

Mark Martin and Thomas Bettge of KPMG describe the US approach to transfer pricing issues involving blocked income, a problem highlighted by recent and upcoming developments.

Mark Martin, June 28, 2021
Sponsored by Nera

Germany: A fundamental shift in the TP landscape

Yves Hervé and Philip de Homont of NERA Economic Consulting discuss the transfer pricing changes introduced in the German Foreign Tax Code.

Philip de Homont, June 24, 2021

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