News & events

News

18 January 2021
IBFD & Industry News
Yariv Brauner Appointed Ninth IBFD Professor in Residence

We are pleased to name Yariv Brauner from the University of Florida (United States) as our 2021 Professor in Residence. Prof. Brauner currently serves as a Professor of Law with the Levin College of Law at the University of Florida and he is the Hugh Culverhouse Eminent Scholar Chair in Taxation.

 

25 October 2020
IBFD & Industry News
Transfer Pricing Documentation tables now covering 92 jurisdictions

The Transfer Pricing country tables providing guidance on CbC reporting, Master File and/or Local File requirements have been expanded. In view of current initiatives from various international organizations, legislators and tax authorities, it is now more important than ever for multinational corporations to have optimum transfer pricing documentation in place.

21 September 2021
IBFD & Industry News
Topic Search at document level

This handy document-level functionality allows users to find precise references to sections that cover certain topics.

For example, when you open the Country Analysis chapter on Corporate Taxation of Japan and want to find information on the withholding tax treatment for dividends, you can click the tab “Topics” and type in the search box “dividends

09 November 2021
IBFD & Industry News
The stories of our IBFD/UvA Advanced LLM alumni

As a graduate of the Advanced LLM in International Tax Law, there are unlimited possibilities for career development. Dorothy Kangoro and Mehul Saboo describe their experience starting off as students of our IBFD/UvA Advanced LLM and then going on to land jobs afterwards. Click here for more information on our Advanced LLM and applications procedure.

20 April 2021
IBFD & Industry News
Taxsutra – Indian IRS Board introduces changes in Master File and country-by- country reporting rules effective 1 April 2021

The Indian IRS Board (Central Board of Direct Taxes or CBDT) has introduced the Indian Income-tax (9th Amendment) Rules, 2021 effective from 1 April 2021. 

04 May 2021
IBFD & Industry News
Taxsutra – Indian High Court holds MFN clause in India-Netherlands Protocol applicable from date of OECD membership; Approves lower dividend WHTMay-04-202

An Indian state high court set aside withholding tax certificates of 10% and directed Revenue (the Indian income tax department) to issue fresh certificates at a lower rate of 5% on dividend payments from Indian subsidiaries to a Dutch parent. 

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

30 November 2021
IBFD & Industry News
Spotlight On: Malaysia to Tax Foreign Income

Insight from our Asia-Pacific team

18 January 2022
IBFD & Industry News
Spotlight on: Malaysia changes stand on taxation of foreign income… Again

Insight from our Asia-Pacific team

19 April 2021
IBFD & Industry News
Spotlight on Taxation of E-Commerce in Indochina

Insight from the IBFD Asia-Pacific Team

18 August 2021
IBFD & Industry News
Spotlight on South Korea

Insight from our Asia-Pacific Team

 

17 June 2021
IBFD & Industry News
Spotlight on South Asian National Budgets

Insight from the IBFD Asia-Pacific Team

 

19 March 2021
IBFD & Industry News
Spotlight on Software Payments and Royalties

Insight from the IBFD Asia-Pacific Team

21 September 2021
IBFD & Industry News
Spotlight On Macau-Guangdong Cooperation

Insight from our Asia Pacific team

20 October 2021
IBFD & Industry News
Spotlight on Indonesia’s Tax Reform

Insight from our Asia-Pacific team

17 February 2021
IBFD & Industry News
Spotlight on India and Singapore’s Budget

Insight from the IBFD Asia-Pacific Team

18 May 2021
IBFD & Industry News
Spotlight on Australia’s Budget for 2021/22

Insight from the IBFD Asia-Pacific Team

18 January 2021
IBFD & Industry News
Spotlight on - United States Concludes That Digital Service Taxes of India, Italy and Turkey Are Discriminatory

Insight from the IBFD Asia-Pacific Team

25 April 2021
IBFD & Industry News
Search Box for Effective Topic Selection

The Topic Search selection filter is based on a hierarchical list of tax terms. It helps you find relevant documents that we have tagged with the appropriate tax term(s). To accommodate you in finding which tax terms you can execute a search with, we have released a search box in this selection filter.

 

 
 

19 February 2021
IBFD & Industry News
Interviews with students of the Advanced Master’s (LLM) Programme in International Tax Law

The University of Amsterdam and IBFD have combined their expert knowledge to create a unique Advanced Master’s programme in International Tax Law. The programme teaches the principles and practical issues of international tax law and how those principles are used in both private and industry practice. 

22 February 2021
IBFD & Industry News
Interview with students of the Advanced Master’s (LLM) Programme - Marwan and Wen-Chin

Interview with students of the Advanced Master’s (LLM) Programme - Marwan and Wen-Chin

22 February 2021
IBFD & Industry News
Interview with students of the Advanced Master’s (LLM) Programme - Andreas and Drishti

Interview with students of the Advanced Master’s (LLM) Programme - Andreas and Drishti

19 March 2021
IBFD & Industry News
Insight from the IBFD Asia-Pacific Team

Insight from the IBFD Asia-Pacific Team

12 January 2022
IBFD & Industry News
Indian State High Court holds 10% Tax Withheld on Coursera's receipts unreasonable

The Indian State High Court (Delhi HC), sets aside an order directing a withholding of tax of 10% on Coursera's receipts in India and directs the Indian Income Tax Department to pass a de novo order excluding the receipts already subjected to the Equalization Levy.

19 May 2021
IBFD & Industry News
Indian Income-Tax Appellate Tribunal Permits Reduction of US Company's Royalty Income Based on APA Signed by Indian AE

The Indian Income-tax Appellate Tribunal (ITAT) accepts the assessee [Gemological Institute of America Inc]'s contention that the royalty amount refunded to its Indian AE [GIA India Laboratory Pvt Ltd or GIA-India] on the basis of an advance pricing agreement (APA) signed by GIA India, cannot be treated as income in the hands of GIA US.

03 June 2021
IBFD & Industry News
Indian Income Tax Tribunal rules TP provision inapplicable for divestment of shares, deletes TP adjustment

The Indian Income Tax Appellate Tribunal deleted a TP adjustment pertaining to the divestment of shares held by the assessee (Value Labs LLP) for Assessment Year 2015-16 (equivalent to Financial Year 2014-15). 

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. 

09 June 2021
IBFD & Industry News
Indian Appellate Tribunal holds Morgan Stanley’s income from Indian Depository Receipts exempt under art. 22 of India-Mauritius DTAA

The Indian Income Tax Appellate Tribunal (Appellate Tribunal) allowed the assessee’s (Morgan Stanley Mauritius Co Ltd) appeal and held income from Indian Depository Receipts (IDRs) as taxable in the hands of Mauritian investors under Indian domestic tax law, but extended the exemption under article 22 of the India-Mauritius DTAA.

30 November 2021
IBFD & Industry News
Improved Design of Action Buttons on the IBFD Tax Research Platform

The various action buttons on our Platform are now more prominent and easier to use at the result list and document levels.

21 September 2021
IBFD & Industry News
IBFD – IFA LATAM Webinars, News on International Taxation and Its Impact in Latin America

This is the second edition of the joint initiative between IBFD and IFA LATAM aiming at discussing trending topics in international taxation, particularly those with an impact on Latin America. This is done in the framework of the en cooperation between IBFD and IFA LATAM, and the entire seminar will be conducted in the Spanish language. 

18 January 2021
IBFD & Industry News
IBFD journal articles now available from Baidu Scholar

Over 5,000 of IBFD's world-renowned journal articles are now available for purchase from Baidu Scholar, a single-article purchasing platform affiliated with Baidu - the leading Chinese search engine. 

22 April 2021
IBFD & Industry News
IBFD Africa Tax Symposium Hosts a Webinar Edition

Due to COVID restrictions, the 2021 edition of the Africa Tax Symposium will be hosted online. It will take the form of a webinar and the event will be held on 10-11 June 2021. This initiative from the autonomous think tank IBFD Centre for Studies in African Taxation (CSAT) will cover the most pressing topics on international tax developments and issues relating to Africa.

25 May 2021
IBFD & Industry News
Global Transfer Pricing Explorer more practice-oriented than ever with Transfer Pricing Tables that now include deviation highlights

Check out the new Transfer Pricing Tables in the Global Transfer Pricing Explorer. Significantly expanded, they will support you in making transfer pricing decisions, especially when time is of the essence.

 

11 November 2021
IBFD & Industry News
Global Tax Executive Programme will help improve the international tax management of multinational enterprises

IBFD signs memorandum of understanding with EFMAC and PwC for the joint certification programme of the Global Tax Executive Programme

21 September 2021
IBFD & Industry News
Free Tax News Service Highlight - September 2021

Our Tax News Service (TNS) keeps you up to date with the latest international taxation news, both in real time and via a daily email.

 

11 October 2021
IBFD & Industry News
Free Tax News Service Highlight - October 2021

Our Tax News Service (TNS) keeps you up to date with the latest international taxation news, both in real time and via a daily email.

30 November 2021
IBFD & Industry News
Free Tax News Service Highlight - November 2021

Our Tax News Service (TNS) keeps you up to date with the latest international taxation news, both in real time and via a daily email.

20 January 2022
IBFD & Industry News
Free Tax News Service Highlight

European Parliament Reports on How to Reduce EU VAT Gap – 17 January 2022

28 October 2021
IBFD & Industry News
Frans Vanistendael (1942 - 2021)

It is with great sadness we inform you that Professor Frans Vanistendael, IBFD’s Academic Chairman from 2007 to 2013, has passed away on 27 October.

17 January 2022
IBFD & Industry News
Enhancements to Integrated Text of EU VAT Directive

We have enhanced IBFD’s integrated text of the EU VAT Directive with cross-references to the Implementing Regulation and the renowned commentaries of the European VAT Directives.

25 December 2020
IBFD & Industry News
Easy footnote navigation

If an article or text has a footnote, you can do two things:

  • Place your cursor on the footnote and a description of the footnote appears (on laptop and desktop devices only).
18 January 2022
IBFD & Industry News
Document outline navigation enhanced on the Tax Research Platform

Search tabs at document level have been enhanced to improve your user experience.

01 May 2021
IBFD & Industry News
Doctoral Meeting of Researchers in International Taxation (DocMIT)

The purpose of the DocMIT and PITF is to provide researchers with an opportunity to discuss their current research projects with leading academics and a select circle of colleagues.

30 March 2021
IBFD & Industry News
Country Tax Guides – Transfer Pricing better cover interaction between transfer pricing and indirect taxes

Country Tax Guides – Transfer Pricing are online country guides available on the IBFD Tax Research Platform. They explain in detail all the possible tax technical aspects of transfer pricing and cover 66 jurisdictions across the globe.

02 December 2021
IBFD & Industry News
Bulletin for International Taxation is 75 years old

We have been celebrating this historic occasion throughout the year. Watch interviews with some of our esteemed authors and get access to complimentary articles from our special anniversary edition.

13 January 2021
IBFD & Industry News
Brexit Tax Dossier updated

Our Brexit Tax Dossier has been updated to reflect the withdrawal of the United Kingdom from the European Union after the expiration of the transition period

20 September 2021
IBFD & Industry News
Advanced Master's in International Tax Law (LLM): Graduation Ceremony, Distinguished Lecture and Award Ceremony 2021

On 26 August, we had a double celebration at our Advanced Master. On the one hand, we commemorated the graduation of last year’s students, while on the other hand, we welcomed those who newly joined. This will already be the seventh edition of our Advanced LLM in International Tax Law, jointly offered by the IBFD and the University of Amsterdam.