By Noopur Trivedi and Jitesh Golani Today, the OECD released the much-awaited global anti-base erosion (GloBE) model rules with a commitment to finalize the commentary and safe harbors in early 2022.

by Julie Martin The long-awaited 2017 update to the United Nations Model Double Taxation Convention between Developed and Developing Countries was released last Friday during a UN Economic and Social ...

By Geoff Morris, Transfer Pricing Advisor, Director, Independent Transfer Pricing (InTP), Melbourne, Australia Australia is one of the Group of Twenty nations that delivers internationally-coordinated ...

By Giuliana Polacco & Annarita De Carne, Studio Legale Bird & Bird, Milan The Italian Revenue Agency, on March 23, issued long-awaited guidance clarifying the application and implementation of the ...

By Allan Lanthier, Montreal, retired partner of an international accounting firm and former advisor to the government of Canada Applying a domestic anti-avoidance rule, the Court of Appeal of Trinidad ...

By Vasiliki Koukoulioti, Lecturer in Law at Newcastle University, Newcastle upon Tyne, England In its judgment of March 23 in Commissioners for Her Majesty’s Revenue and Customs v NCL Investments Ltd ...

By Oliver Treidler, Tom-Eric Kunz, Maximilian Capraro, and Michael Dorner [1] Most contemporary developments in transfer pricing relate to intangibles. Appropriately coping with increasingly highly ...

By Rubeena Dina, Partner at Global Tax Services, UAE, and Director at GTS Africa, Mauritius, and Aniruddha Saha, transfer pricing specialist at GTS Africa Tax authorities globally are introducing ...

By Daniel Bunn, Vice President of Global Projects, Tax Foundation, Washington, D.C. Throughout the first year of the Biden administration, one tax policy theme was consistent. The President and ...

Davide Anghileri of the University of Lausanne discusses a recent decision of Italy's Supreme Court which addresses the level of substance that a holding company must have to ensure that it is ...

By Sherif Sabakhawy, Managing Partner for consultation and Tax Planning, TAXONOMY, Cairo Egypt is making slow-moving but accurate steps towards the complete framework of international tax norms ...

By Unghwan Rap Choi, Esq., Ph.D., Partner and International Tax Leader, CKP, LLP, Irvine, California The Korean government, on January 6, announced its enforcement decree for the 2019 tax revisions, ...