…controversial commentary on the relationship between domestic anti-abuse measures and tax treaties. It asserted that a general rule, there is no conflict between such rules and tax treaties (2003 Commentary…

…Tax News Alert, European Commission publishes proposal for recovery plan and adjusts 2020 Work Programme https://globaltaxnews.ey.com/news/2020-5790-european-commission-publishes-proposal-for-recovery-plan-and-adjusts-2020-work-programme 13. For a critical appraisal of these source rules under the traditional source concept,…

…resident company wholly owned by a Bermuda resident insurance company. The Mauritian company purchased and developed land in the UK. The three individuals each took out a life insurance policy…

…setting competencies to another entity / international organisation. International tax competition development factors Development of tax competition is affected by numerous factors. One of them is the gradual elimination of…

…population, Delaware is surprisingly home to 65% of Fortune 500 companies and 80% of publicly traded U.S. companies. If a business does not conduct its operations in Delaware, the state’s…