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Top News
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https://mnetax.com/romania-updates-list-of-large-taxpayers-required-to-prepare-transfer-pricing-documentation-46154
Romania updates list of large taxpayers required to prepare transfer pricing documentation
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November 8, 2021
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Peruvian legislative project would modify tax on nonresident entities’ presumed income
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November 8, 2021
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Côte d’Ivoire finance bill 2022 will adjust tax on related party transactions
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November 8, 2021
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Jordan publishes executive instructions for transfer pricing rules
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November 8, 2021
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Ireland considers new tax measures for outbound payments
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November 5, 2021
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Global minimum tax will work, if implemented, OECD’s Saint-Amans says
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November 4, 2021
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Biden administration’s budget bill tax revenue estimates confirmed, partly
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November 4, 2021
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https://mnetax.com/french-transfer-pricing-case-highlights-functional-analysis-at-heart-of-tax-litigation-46119
French transfer pricing case highlights functional analysis at heart of tax litigation
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https://mnetax.com/french-transfer-pricing-case-highlights-functional-analysis-at-heart-of-tax-litigation-46119
November 4, 2021
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US budget bill tax provisions’ effective dates, rates, thresholds
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November 3, 2021
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Spanish Supreme Court denies access to MAP in domestic GAAR tax case
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November 2, 2021
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https://mnetax.com/norway-proposes-important-changes-to-rules-on-tax-free-cross-border-reorganizations-46095
Norway proposes important changes to rules on tax-free cross-border reorganizations
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November 2, 2021
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https://mnetax.com/global-tax-deal-to-proceed-with-g20-endorsement-but-not-all-resolved-46090
Global tax deal to proceed with G20 endorsement, but not all is resolved
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November 1, 2021
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White House’s hopes of an international tax revenue windfall may be overblown
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October 29, 2021
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Biden ‘confident’ has votes for new tax and spending framework
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October 28, 2021
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UK will amend R&D tax reliefs, increase bank corporate tax rate
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October 28, 2021
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US tax plan shifts, with corporate minimum tax in, rate hikes out
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October 27, 2021
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Italy introduces new patent box regime
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October 27, 2021
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Paraguay clarifies transfer pricing rules
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October 27, 2021
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https://mnetax.com/eu-commission-seeks-to-ease-withholding-tax-mechanism-on-cross-border-investments-46044
EU Commission seeks to ease withholding tax mechanism on cross-border investments
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October 26, 2021
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Netherlands issues policy decree clarifying hybrid mismatch tax measures
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October 25, 2021
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E-invoicing and interaction with transfer pricing: a Middle East and African perspective
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October 25, 2021
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Irish Finance Bill 2021 adopts transfer pricing, international tax changes
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October 22, 2021
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https://mnetax.com/european-digital-services-taxes-to-stay-for-now-with-offsetting-credits-countries-agree-46011
European digital services taxes to stay for now, with offsetting credits, countries agree
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October 21, 2021
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Germany updates tax dispute resolution and mutual agreement procedures
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October 21, 2021
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Rubeena Dina
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E-invoicing and interaction with transfer pricing: a Middle East and African perspective
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Paraguay clarifies transfer pricing rules
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E-invoicing and interaction with transfer pricing: a Middle East and African perspective
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Rafael Rivera
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Panama court upholds transfer pricing penalty on operations within special tax-exempt area
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Panama court upholds transfer pricing penalty on operations within special tax-exempt area
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Kenya’s minimum tax ruled unconstitutional, government to appeal
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Finnish court rules on arm’s length range and transfer pricing adjustment point
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Switzerland, Estonia, Ireland seek concessions in global tax deal
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Denmark finally implements ATAD amendments to CFC regime
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Danish High Court rules on beneficial ownership of dividends for tax purposes
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Denmark Supreme Court rules in Tetra Pak transfer pricing case
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Danish Ministry of Taxation admits defeat in important transfer pricing case
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Denmark courts reject tax authority’s formalistic transfer pricing approach
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Japan–Serbia tax treaty to enter into force
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November 8, 2021
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US corporate minimum tax proposal would likely hit several large companies in tech (Amazon, Google, Intel), telecom (Verizon, Comcast), banking (Morgan Stanley, JPMorgan Chase), and more: Kevin Schaul / Washington Post→
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November 8, 2021
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Kenya prefers its digital tax, which hits 89 companies in the country, to global tax deal, which would only hit 11 (exempting Uber and others); also objects, with Nigeria, to deal’s mandatory binding arbitration: Carlos Mureithi / Quartz Africa→
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November 5, 2021
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Mauritania becomes 141st country to join global tax ‘Inclusive Framework’
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November 4, 2021
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Cairn and India to resolve long-running tax dispute
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November 3, 2021
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Singapore finance minister explains why global tax deal is a ‘challenging development’
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November 2, 2021
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American Institute of CPAs suggests Congress reconsider corporate minimum tax
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November 2, 2021
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UK consults on introduction of corporate re-domiciliation regime
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November 2, 2021
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UK to update diverted profits tax for MAP relief, relieving provisions
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October 29, 2021
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Bahrain tax guide reviews mutual agreement procedure
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October 26, 2021
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November 8, 2021
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US corporate minimum tax proposal would likely hit several large companies in tech (Amazon, Google, Intel), telecom (Verizon, Comcast), banking (Morgan Stanley, JPMorgan Chase), and more: Kevin Schaul / Washington Post→
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November 8, 2021
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Kenya prefers its digital tax, which hits 89 companies in the country, to global tax deal, which would only hit 11 (exempting Uber and others); also objects, with Nigeria, to deal’s mandatory binding arbitration: Carlos Mureithi / Quartz Africa→
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November 5, 2021
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Mauritania becomes 141st country to join global tax ‘Inclusive Framework’
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November 4, 2021
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Cairn and India to resolve long-running tax dispute
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November 3, 2021
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Singapore finance minister explains why global tax deal is a ‘challenging development’
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November 2, 2021
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American Institute of CPAs suggests Congress reconsider corporate minimum tax
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November 2, 2021
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UK consults on introduction of corporate re-domiciliation regime
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November 2, 2021
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Rubeena Dina
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E-invoicing and interaction with transfer pricing: a Middle East and African perspective
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Paraguay clarifies transfer pricing rules
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E-invoicing and interaction with transfer pricing: a Middle East and African perspective
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Panama court upholds transfer pricing penalty on operations within special tax-exempt area
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Panama court upholds transfer pricing penalty on operations within special tax-exempt area
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R&D Tax News
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US budget bill tax provisions’ effective dates, rates, thresholds
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https://mnetax.com/us-budget-bill-tax-provisions-effective-dates-rates-thresholds-46112
November 3, 2021
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UK will amend R&D tax reliefs, increase bank corporate tax rate
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https://mnetax.com/uk-will-amend-rd-tax-reliefs-increase-bank-corporate-tax-rate-46075
October 28, 2021
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US tax plan shifts, with corporate minimum tax in, rate hikes out
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https://mnetax.com/us-tax-plan-shifts-with-corporate-minimum-tax-in-rate-hikes-out-46069
October 27, 2021
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Italy introduces new patent box regime
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October 27, 2021
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Thailand adopts new tax incentives for industry and automation investments
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https://mnetax.com/thailand-adopts-new-tax-incentives-for-industry-and-automation-investments-46004
October 21, 2021
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Accounting & Tax Provision
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Ireland considers new tax measures for outbound payments
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https://mnetax.com/ireland-considers-new-tax-measures-for-outbound-payments-46141
November 5, 2021
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FASB accounting update addresses revenue contracts with acquired customers
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https://mnetax.com/fasb-accounting-update-addresses-revenue-contracts-with-acquired-customers-46139
November 5, 2021
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US budget bill tax provisions’ effective dates, rates, thresholds
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https://mnetax.com/us-budget-bill-tax-provisions-effective-dates-rates-thresholds-46112
November 3, 2021
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American Institute of CPAs suggests Congress reconsider corporate minimum tax
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https://mnetax.com/american-institute-of-cpas-suggests-congress-reconsider-corporate-minimum-tax-46105
November 2, 2021
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Canadian accounting board calls for more disclosures on tax and accounting differences
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https://mnetax.com/canadian-accounting-board-calls-for-more-disclosures-on-tax-and-accounting-differences-46084
October 29, 2021
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Transfer Pricing News
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Romania updates list of large taxpayers required to prepare transfer pricing documentation
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https://mnetax.com/romania-updates-list-of-large-taxpayers-required-to-prepare-transfer-pricing-documentation-46154
November 8, 2021
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Jordan publishes executive instructions for transfer pricing rules
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https://mnetax.com/jordan-publishes-executive-instructions-for-transfer-pricing-rules-46144
November 8, 2021
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French transfer pricing case highlights functional analysis at heart of tax litigation
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https://mnetax.com/french-transfer-pricing-case-highlights-functional-analysis-at-heart-of-tax-litigation-46119
November 4, 2021
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Spanish Supreme Court denies access to MAP in domestic GAAR tax case
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https://mnetax.com/spanish-supreme-court-denies-access-to-map-in-domestic-gaar-tax-case-46099
November 2, 2021
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Global tax deal to proceed with G20 endorsement, but not all is resolved
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https://mnetax.com/global-tax-deal-to-proceed-with-g20-endorsement-but-not-all-resolved-46090
November 1, 2021
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US tax focus
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US corporate minimum tax proposal would likely hit several large companies in tech (Amazon, Google, Intel), telecom (Verizon, Comcast), banking (Morgan Stanley, JPMorgan Chase), and more: Kevin Schaul / Washington Post→
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November 8, 2021
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Ireland considers new tax measures for outbound payments
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https://mnetax.com/ireland-considers-new-tax-measures-for-outbound-payments-46141
November 5, 2021
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FASB accounting update addresses revenue contracts with acquired customers
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https://mnetax.com/fasb-accounting-update-addresses-revenue-contracts-with-acquired-customers-46139
November 5, 2021
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Global minimum tax will work, if implemented, OECD’s Saint-Amans says
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https://mnetax.com/global-minimum-tax-will-work-if-implemented-oecds-saint-amans-says-46122
November 4, 2021
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Biden administration’s budget bill tax revenue estimates confirmed, partly
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https://mnetax.com/biden-administrations-budget-bill-tax-revenue-estimates-confirmed-partly-46124
November 4, 2021
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EU directive will implement OECD tax deal ‘as is’
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https://mnetax.com/eu-directive-will-implement-oecd-tax-deal-as-is-45944
Doug Connolly
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Ireland 2022 budget’s tax changes include 15% corporate rate, new incentives
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https://mnetax.com/ireland-2022-budgets-tax-changes-include-15-corporate-rate-new-incentives-45927
Doug Connolly
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Developing countries need transfer pricing rule simplifications, OECD advises G20
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Doug Connolly
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Global tax deal to proceed with G20 endorsement, but not all is resolved
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https://mnetax.com/global-tax-deal-to-proceed-with-g20-endorsement-but-not-all-resolved-46090
Doug Connolly
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Global tax talks reach ‘critical mass’ for landmark deal by tweaking details
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https://mnetax.com/global-tax-talks-reach-critical-mass-for-landmark-deal-by-tweaking-details-45892
Doug Connolly
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E-invoicing and interaction with transfer pricing: a Middle East and African perspective
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https://mnetax.com/e-invoicing-and-interaction-with-transfer-pricing-a-middle-east-and-african-perspective-46028
Rubeena Dina
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Spanish Supreme Court denies access to MAP in domestic GAAR tax case
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Aitor Navarro
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US tax plan shifts, with corporate minimum tax in, rate hikes out
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Doug Connolly
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Transfer pricing in the times of COVID-19: do’s and don’ts for adjusting comparable company searches
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Hugo Chary
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Transfer prices based on EBITDA, not EBIT
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Ednaldo Silva
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Transfer pricing planning for oil refining, paper and pulp, and other continuous process industries
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https://mnetax.com/transfer-pricing-planning-for-oil-refining-paper-and-pulp-and-other-continuous-process-industries-35091
Gaurav Jain
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Georgia transfer pricing: what multinational groups need to know
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https://mnetax.com/georgia-transfer-pricing-what-multinational-groups-need-to-know-37876
Gela Barshovi
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