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International Tax News, Transfer Pricing News – MNE TaxDaily tax news and analysis for cross-border business - transfer pricing, BEPS, state aid, tax treaty developments, FATCA, VAT, and more.
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Daily tax news and analysis for cross-border business - transfer pricing, BEPS, state aid, tax treaty developments, FATCA, VAT, and more.
http://www.mnetax.com/
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International Tax News, Transfer Pricing News – MNE Tax | mnetax.com Reviews
https://mnetax.com
Daily tax news and analysis for cross-border business - transfer pricing, BEPS, state aid, tax treaty developments, FATCA, VAT, and more.
mnetax.com
US Tax Court again invalidates cost-sharing regs on stock-based compensation–MNE Tax
https://mnetax.com/us-tax-court-a…d-compensation-10049
Raquo; US Tax Court again invalidates cost-sharing regs on stock-based compensation. US Tax Court again invalidates cost-sharing regs on stock-based compensation. Posted on July 28, 2015. In a significant blow to the IRS, the US Tax Court has invalidated 2003 cost-sharing regulations that require related parties to share stock-based compensation costs in qualified cost-sharing agreements, finding that the regulations do not meet the standard of reasoned decisionmaking. Altera Corp. v. Commissioner. The C...
Asia-Pacific
https://mnetax.com/asia-pacific
Japan, Panama sign tax information exchange agreement regarding Panama City. August 26, 2016. In an effort to combat tax evasion, Japan and Panama have signed a tax information exchange agreement relating to tax matters in Panama City, Japan's . . . Japan considers forcing professionals to disclose tax-saving methods – Nikkei Asian Review. August 25, 2016. See: Nikkei Asian Review. Singapore and Ethiopia sign tax treaty, text available. August 24, 2016. August 23, 2016. August 22, 2016. August 17, 2016.
Americas
https://mnetax.com/americas
IRS’s “no rule” list updated to allow private tax rulings on distributions of stock of controlled corporations. August 26, 2016. The US IRS today updated its no rule list of topics that the agency will not ordinarily address in private letter rulings or determination letters, taking two issues off the list that relate to distributions of stock of controlled corporations under . . . Japan, Panama sign tax information exchange agreement regarding Panama City. August 26, 2016. August 24, 2016. The US Treasu...
Australian draft laws introduce country-by-country reporting, double penalties for profit shifting and tax avoidance–MNE Tax
https://mnetax.com/australia-publ…s-the-treasury-10156
Raquo; Australian draft laws introduce country-by-country reporting, double penalties for profit shifting and tax avoidance. Australian draft laws introduce country-by-country reporting, double penalties for profit shifting and tax avoidance. Posted on August 6, 2015. Both measures were first announced in the 2015 budget on May 12. Comments on the discussion drafts are requested by September 2. Both measures, and draft antiavoidance rules released in May that are aimed at multinationals that artificially...
Irish Revenue describes proposed design of 'knowledge development box' tax incentive for intellectual property income–MNE Tax
https://mnetax.com/10094-10094
Raquo; Irish Revenue describes proposed design of ‘knowledge development box’ tax incentive for intellectual property income. Irish Revenue describes proposed design of ‘knowledge development box’ tax incentive for intellectual property income. Posted on July 30, 2015. The government did not disclose the proposed rate of tax on IP income. Some have speculated that Ireland will match the Netherlands’ 5 percent tax rate, the lowest tax rate for an IP box. The government reiterated that the new legislation ...
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J-TaxNotes: 2014.05
https://ymastax.blogspot.com/2014_05_01_archive.html
最近の租税事件を含めて，そのおりおりに思ったことの断片をつづります。 Candid and biased, and hopefully stimulating, comments on recent tax developments in Japan (and other matters). この会議の議事録であるCommittee of Experts on International Cooperation in Tax Matters, Report on the ninth session (21-25 October 2013)が 、 ここに. サービス課税については、議事録の16頁以下で、議論の様子が記されている。それによると・・・. パラ５６から６２ Arnoldペーパーに基づきtechnical services条項の3つの案が審議され、第1案に支持が集まったが、当該条項の対象となるtechnical servicesを明確に定義することとされたこと. Links to this post. Links to this post. Links to this post. URGE the...
J-TaxNotes: 2014.12
https://ymastax.blogspot.com/2014_12_01_archive.html
最近の租税事件を含めて，そのおりおりに思ったことの断片をつづります。 Candid and biased, and hopefully stimulating, comments on recent tax developments in Japan (and other matters). これまで、授業にあたって、「 成長するティップス先生. その後、「 ティップス先生からの７つの提案. 12301;が出ていたことを、ようやく知った。「教員編」とか「学生編」とかに分かれていてわかりやすく、こちらにもお世話になりそう。 Links to this post. Subscribe to: Posts (Atom). Bunkyo, Tokyo, Japan. View my complete profile. Tax Foundation - Tax Foundation's "Tax Policy Blog". Kluwer International Tax Blog. YMasui . Awesome Inc. template. Powered by Blogger.
J-TaxNotes: 2014.10
https://ymastax.blogspot.com/2014_10_01_archive.html
最近の租税事件を含めて，そのおりおりに思ったことの断片をつづります。 Candid and biased, and hopefully stimulating, comments on recent tax developments in Japan (and other matters). NYU/UCLA租税政策シンポジウムがビデオになっていた―ピケティ『２１世紀の資本』を討議. エコノミスト・法律家・歴史家・政治学者・哲学者と、本人によるシンポジウム。 によると、来年のTax Law Reviewに掲載するとのこと。 Links to this post. Reuven S. Avi-Yonah, And Yet It Moves: Taxation and Labor Mobility in the Twenty-FIrst Century, 67 Tax Law Review 169 (2014) は、次の議論を提示して、二元的所得税の前提を疑っている。すなわち・・・. 低所得者にとって、合法・非合法の移民の数は相当大きい。 この論文は出国税（Exit Tax）の現...
J-TaxNotes: 米国財務省2016年グリーンブックの国際課税関係の提案につき、紹介と分析が出ていた
https://ymastax.blogspot.com/2015/08/2016.html
最近の租税事件を含めて，そのおりおりに思ったことの断片をつづります。 Candid and biased, and hopefully stimulating, comments on recent tax developments in Japan (and other matters). 一高龍司「米国財務省『2016財政年度歳入提案に係る一般的説明』における国際課税関係の提案―19％ミニマム税を含む―」租税研究790号447頁（2015年8月）である。提案の目玉が19％ミニマム税であることを指摘している。 ここに19％ミニマム税とは、ざっくりいえば、海外に被支配会社（ＣＦＣ）を置いている米国法人に対して、19％から国別外国実効税率の85％を控除した税率によって、送金の有無を問わず即時課税するものであって、現在のSubpart F税制の補完である。 一高教授は、財務省のこの提案が「米国法人に対する国際課税の基本設計の見直しを図るもの」としたうえで、次の4点を指摘する。いずれも示唆に富む。 Comments may be moderated for posts older than 7 days.
J-TaxNotes: 2014.07
https://ymastax.blogspot.com/2014_07_01_archive.html
最近の租税事件を含めて，そのおりおりに思ったことの断片をつづります。 Candid and biased, and hopefully stimulating, comments on recent tax developments in Japan (and other matters). このところ、米国ＦＡＴＣＡ施行のインパクトをうけて、租税条約に基づく自動的情報交換の拡充が大きな流れになっていた。そうしたところ、CRS (Common Reporting Standard、共通報告基準)に対する詳細な注釈を含むフル・バージョンのグローバル基準が、ＯＥＣＤの このサイトでリリース. 本文だけで211頁、Annexを含めると全部で307頁ある文書。読むのに時間がかかりそう。でも、金融情報の国家間交換について検討する上で、これを外すわけにはいくまい。 The Standard for Automatic Exchange of Financial Account Information in Tax Matters. Links to this post. Links to this post.
J-TaxNotes: 2015.06
https://ymastax.blogspot.com/2015_06_01_archive.html
最近の租税事件を含めて，そのおりおりに思ったことの断片をつづります。 Candid and biased, and hopefully stimulating, comments on recent tax developments in Japan (and other matters). が、民主化が長期的に２０％ＧＤＰを増加させるといっている。要約が この記事. Links to this post. 英国Diverted Profits Taxの運用について、座談会が出ていた. 78 Tax Notes Int'l 880 (June 8, 2015)である。2月9日刊行の議論に続き、E&Yのtax teamが、Tax Analysts記者の鋭い問いに簡潔に答えていた。2月9日の議論はドラフト段階のものだったが、4月から Diverted Profits Tax（DPT）. が施行されたのをうけて、今回は、現場の運用がどうなってきているかを、かなり具体的に論じている。 他の国もDPT類似の税を入れていくと、BEPS Projectの重要な構成要素であるマルチラテラルな対応が失敗した...
TOTAL LINKS TO THIS WEBSITE
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Интернет-магазин переводных татуировок МнеТату. Млечный путь, Небесный кристалл. Ветер Свободы, Рог. Ветер Свободы, Шаман. Временная татуировка от МнеТату отличный способ создать яркий неординарный образ, украсив свое тело рисунком. Сделать это можно быстро и безболезненно. Если настоящую татуировку набивают как минимум 2 часа, прокалывая кожу 100 раз в секунду, то переводную наносят за 2 минуты. Достаточно приложить эскиз и смочить его водой. Ноль дискомфорта! Сергей Пономерев, 21, Москва. Хорошие татуш...
International Tax News, Transfer Pricing News – MNE Tax
Publish with MNE Tax. International Tax Jobs & Transfer Pricing Jobs. Post a job (it’s free). Why France’s appellate court concluded that ValueClick’s French subsidiary did not have a PE in France. April 9, 2018. India signs 16 advance pricing agreements in March though large backlog remains. April 3, 2018. Indian tax specialist, Ajit Jain, notes that while India signed 14 unilateral and 2 bilateral advance pricing agreement in March, a backlog of 577 remains . . . April 2, 2018. March 30, 2018. The US I...
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