Policies about taxation, typically at a macro economic scale.
On 11 February 2015 a US District Court found that the US Internal Revenue Service disclosed false tax return information to the Japanese National Tax Administration contrary to the Japan-US tax treaty in Aloe Vera of America Incorporated, et al. v. United States of America (Case No. CV-99-01794-PHX-JAT). The IRS had supplied information showing a…
The OECD Public Discussion Draft on BEPS Action 14 (released on 18 December 2014) covers extensively dispute resolution mechanisms and ways to make them more effective. The subject has grown in importance as Mutual Agreement Procedures (“MAP”) have increased significantly especially on transfer pricing cross border adjustments. In this context, the BEPS Discussion Draft states…
I would like to use eight to ten posts to discuss the status quo of China’s fiscal and taxation law system and proposals for reform thereto. This first post will discuss the most recent development on PRC Budget Law. State budget is a systematic tool to carry out a country’s laws and policy decisions, balance allocable…
Uncertainty “When nothing is sure, everything is possible” – Margaret Drabble So often when people find out that I travel to Africa, the first thing I am asked is whether I ever feel unsafe. My answer is always that I am as careful as I would be travelling to any other part of the world….
The current global tax landscape changes fast and it is not difficult to find a topic for a blog. Do I start with the G20 angle for raising revenue, with the intra-country tax competition, with the BEPS project that surely will not deliver what the hard working staff of OECD expect? Or do I start…
