Tags » International Tax

Low Value Goods and Digital Products: the New Black

The following article appeared in the February edition of ‘The Taxpayer’ by Tax & Superannuation Australia. Unfortunately I cannot upload a PDF or link to the article so the unformated text below will have to suffice. 2,342 more words

Tax

CBDT issues final guidelines on POEM; effective from April 1, 2017

SECTION 6 OF THE INCOME-TAX ACT, 1961 – RESIDENTIAL STATUS – GUIDING PRINCIPLES FOR DETERMINATION OF PLACE OF EFFECTIVE MANAGEMENT (POEM) OF A COMPANY

PRESS RELEASE, DATED 24-1-2017… 295 more words

Companies

Leak-Driven Lawmaking

Shu-Yi Oei
Hoffman F. Fuller Professor of Law, Tulane Law School

Over the past decade, a steady drip of tax leaks has begun to exert an extraordinary influence on how international tax laws and policies are made. 1,077 more words

Tax Policy

IRS Issues Final Regulations for Foreign Owned Single Member LLCs

The Internal Revenue Service (“IRS”) issued final regulations that will increase reporting requirements for certain foreign owned single member limited liability companies (“LLC”). When a single member LLC is formed, for federal tax purposes, it is a disregarded entity by default. 172 more words

IRS

Understanding Treaty Shopping

The world is increasingly becoming 1 large country. Borders are shrinking and commerce is growing. However, despite the increasing trend of cross-border business, a significant factor remains that each country and its economy is unique. 2,982 more words

Azadi Bachao Andolan

Apple, Ireland, and State Aid: The EC Decision

By: Sam Brunson

In August, the European Commission announced that Ireland had illegally granted state aid to Apple, and that it would be required to recoup over $13 billion in back taxes from Apple. 990 more words

International Tax