News & events

News

06 July 2021
New Products
Digital Taxation Monitor now on our Tax Research Platform (TRP)

We have recently created the Digital Taxation Monitor covering the taxation of digitalized economy. It will initially comprise of 60 country tables regarding current unilateral measures and VAT measures per country. It also covers the supranational discussions and measures adopted by the OECD, EU and UN. It follows-up on the current worldwide debate and possible agreement on the tax treatment of digitalized businesses and it will monitor the implementation per country of an eventual global solution.

13 July 2021
New Products
Tax Dossier on New VAT E-Commerce Rules for EU Member States Now Released

Our latest Tax Dossier, on the new VAT e-commerce rules for EU Member States, is now available on the home page of the IBFD Tax Research Platform!

20 July 2021
New Products
Enhanced Outline Filter functionality in our Table Comparison

A new and convenient selection filter has been added to our Table Comparisons on the Tax Research Platform. You can now focus on a particular section in a couple of clicks! 


For example, when you would like to focus on and compare the Transfer Pricing documentation requirements for various countries in the recently revamped Transfer Pricing Tables, simply untick the Select all box in the Outline Filter, and subsequently tick the box of section D, which is about documentation requirements.

20 July 2021
IBFD & Industry News
Spotlight on: Place of Effective management NL-SG-St. Maarten (Case Law)

Insight from the IBFD Asia-Pacific Team

20 July 2021
IBFD & Industry News
Indian Income Tax Appellate Tribunal holds for “beneficial ownership” under Black Money Act; mere signature on foreign bank’s account opening form is inadequate

The Indian State Income Tax Appellate Tribunal (ITAT) rejected Revenue’s appeal and deleted the addition made under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA), holding that the mere mention of name in the account opening form of an overseas bank account does not establish beneficial ownership.