So what do Tax and the Christmas Season have in common?
OK so I’m lying on the couch getting over a spot of flu and taking in a YouTube recording of Bach’s Christmas Oratorio on my iPhone....
Ten of the most frequently made comments on the OECD’s latest digital tax consultation*
Mandatory and binding arbitration as well as enhanced dispute prevention measures must accompany any change to market nexus and profit...
How not to harmonize EU anti-tax avoidance rules
Anyone who thought the EU’s anti-tax avoidance directive was going to streamline 28 Member States’ different rules into a single...
McDonalds tax takeaways
Nine takeaways based on my article on the European Commission’s state aid tax case against the hamburger giant: Tax Notes International,...
Test your ATAD!
With less than six months to go before ATAD 1 starts to kick in, now may be a good time to test your knowledge of what the EU’s anti-tax...
Do-it-yourself transfer pricing
After the European Court’s decision in the Hornbach case, EU groups may feel a lot more comfortable about extending soft loans, or giving...
The unbearable burden of (dis)proving EU tax avoidance
Takeways from my Tax Notes International column 'A Certain Tax Position', May 7, 2018 Domestic Member State anti-avoidance tax rules may...
Digital taxes – who will feel the pain?
It would be a mistake to assume that the digital tax measures being discussed at OECD and EU level will be limited to particular business...
Six takeaways from my EU blacklist article
Ultimate aim for information exchange seems to be implementation of CRS, CBCR, rulings exchange, and exchange on request Dates and...
A US patent box - should you be concerned?
Both House and Senate tax reform drafts include measures that are popularly being referred to as a US ‘patent box’. A patent box (also:...