Bulletin for International Taxation - Latest Articles
[10 December 2018] - Pakistan/OECD - Pakistan’s Efforts to Implement the Common Reporting Standard
[29 November 2018] - China (People's Rep.)/Hong Kong/India/Indonesia/Japan/Korea (Rep.)/Singapore/OECD - The Potential Effect of Action 4 of the OECD Base Erosion and Profit Shifting Initiative Regarding Excessive Interest Deductions on Companies in Asia
[26 November 2018] - United States - US Tax Cuts and Jobs Act: Part 1 – Global Intangible Low-Taxed Income (GILTI)
[21 November 2018] - Netherlands - The Deduction Limitation for Share Transaction Costs in the Netherlands
[19 November 2018] - United States - US Supreme Court Overturns Quill (1992): Physical Presence Rule for State Sales Tax
[15 November 2018] - World Trade Organization/International - The Overlap between Dispute Settlement Mechanisms in World Trade Organization Agreements and Tax Treaties
[14 November 2018] - United States/European Union/International - Should We Use Value Creation or Destination as a Basis for Taxing Digital Businesses? – Krister Andersson’s Comments on the 2018 Klaus Vogel Lecture Given by Professor Michael Devereux
[13 November 2018] - OECD/International - Conceptual Problems of Beneficial Ownership in Respect of Agents and Nominees
[12 November 2018] - Argentina/Brazil/Chile/Colombia/Costa Rica/El Salvador/Guatemala/Mexico/Panama/Peru/Uruguay - Slicing the Pie in Latin America – A Pragmatic Approach to a Value Chain Analysis
[5 November 2018] - International/OECD - The OECD/G20 Base Erosion and Profit Shifting Initiative and Developing Countries
[5 November 2018] - Nigeria/OECD - A Review of the Nigerian Country-by-Country Reporting Regulations
[26 October 2018] - International/OECD - The OECD International Compliance Assurance Programme: Just a New Multilateral and Cooperative Model of Tax Control for Multinational Enterprises?
[24 October 2018] - China (People's Rep.)/ASEAN/International/OECD - Improved Tax Dispute Resolution between China and the ASEAN Countries under the Belt and Road Initiative
[24 October 2018] - International/European Union/United States - (Re)defining the Balance between Tax Transparency and Tax Privacy in Big Data Analytics
[22 October 2018] - International/OECD - (Mis)guided by the Value Creation Principle – Can New Concepts Solve Old Problems?
- Views on US Tax Reform
- IBFD and Tax Analysts have joined forces to release a special edition of the Bulletin for International Taxation on the US tax reform proposals.
