The OECD’s pillar one blueprint – is pharma in or . . Franz Salazar Anccasi, Tax Advisory Manager at Edwards Peru, Lima, Peru, discusses the status of a tax treaty being negotiated by Japan and Peru . Laura Pinilla, an associate at BaseFirma Colombia, discusses new Panama tax incentives for multinationals signed into law on August 31 . Dr. McClure received his Ph.D. in economics from Vanderbilt University in 1983 and began his transfer pricing career at the IRS. US IRS corrects final regs on limitations dividends received deduction: Federal Register→, UK Autumn 2020 Budget canceled: London Evening Standard→, Ireland proposes revisions to investment limited partnership structure: Ireland Department of Finance→, US IRS issues proposed regs that modify the ownership attribution rules applicable to outbound transfers of stock or securities of a domestic corporation under section 367(a): Federal Register→, US IRS publishes final regs on ownership attribution for determining CFC or US shareholder status: Federal Register→, EU leaning towards appealing Apple tax decision, unnamed senior tax officials say, deadline to appeal is Sept. 25: Simon Van Dorpe / Politico→, Offshore e-commerce suppliers of electronic services to Taiwan with annual sales over TWD 480,000 (USD 16,557) must register, tax office says: National Taxation Bureau of Taipei→, Cyprus implements EU directives on exit taxation and hybrid mismatches: Constantinos Pavlou / Eurofast→, EU Commission will announce whether it will appeal Apple/Ireland tax ruling closer to September 25 deadline for filing an appeal, Vestger says: Naomi O’Leary, Joe Brennan / Irish Times→, UK regulations on overdue or overpaid digital services taxes published: Legislation.gov.uk→, US professors advocate increasing corporate tax rates to tax “economic rents”, the supersized returns that accrue to capital owners when companies enjoy market power or other non-reproducible advantages: Edward G. Fox & Zachary D. Liscow / SSRN→, Tax Inspectors Without Borders, a joint OECD/UNDP initiative, has launched its first program in Kazakhstan: TIWB / Twitter→, Asian Development Bank to launch hub to promote knowledge sharing and strengthen cooperation on tax policy and administration in Asia and Pacific regions: Asian Development Bank→, Dutch multinational Philips to publish its country-by-country reporting data, Oxfam tax policy expert notes: Johan Bernardo Langerock / Twitter→, Guernsey updates economic substance regs relating to self-managed CIVs effective October 1: Government of Guernsey→, Kenya passes corporate tax rate cut, modifies turnover tax and withholding tax, Leaked OECD draft pillar one and pillar two digital tax blueprints available, Taxing somewhere, no matter where: what is the GLoBE proposal really about, UN model treaty proposal would impose withholding tax on software payments, UN subcommittee advances model tax treaty article on automated digital services, Transfer pricing in the times of COVID-19: do’s and don’ts for adjusting comparable company searches, Transfer prices based on EBITDA, not EBIT, Transfer pricing planning for oil refining, paper and pulp, and other continuous process industries, Georgia transfer pricing: what multinational groups need to know, Inclusive Framework on BEPS plenary meeting, G20 finance ministers and central bank governors meeting, UN Committee of Experts on International Cooperation in Tax Matters - 21st Session. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. . Leslie Prescott-Haar and Sophie Day of TP EQuilibrium | AustralAsia LP, New Zealand, discuss recently released New Zealand Inland Revenue transfer pricing guidance for businesses affected by Covid-19 . . Read more here . International Tax News provides a succinct monthly analysis of select legislative changes, case law and treaty news from around the globe. Join our community! There is always pressure to generate revenue by Goverment and this may inform the…, Hi George. Georgia We hope that you will find this publication . EdgarStat® is an online database of listed global company financial information, annual reports, and transfer pricing analytics. © 2003 - Tue Sep 29 09:22:12 UTC 2020 PwC. . . All rights reserved. ITR Reporter Mattias Cruz sits down with Brazilian Federal Judge Renato Becho to discuss the difficulties of tax reform, problems at the Federal Court (CARF), his experiences of being a judge, and the legal difficulti... By Mattias Cruz Cano. The capital asset pricing model (CAPM) is widely used to calculate the expected return of equity shares, considering their risk relative to a stock market portfolio.
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