Category: Activity
Israeli tax circular addresses intercompany recharges from stock-based compensation
In 2018, the Israeli Supreme Court ruled that stock-based compensation must be added to the cost base for transfer pricing purposes. ... - Continue reading
Poland APA statistics reveal alarming trends
Poland’s National Tax Office has published statistics for its advance pricing agreement (APA) program, updated for 31 December 2020. ... - Continue reading
Often Overlooked Exception to Withholding and Reporting Requirements under FATCA
An often overlooked exception to U.S. withholding taxes may result in a lower overall U.S. tax burden. ... - Continue reading
7 Ways You’re Accidentally Committing Tax Fraud
Not every fraud artist is a sketchy identity thief or faux Nigerian prince from the dark corners of the internet. In fact, you might end up committing accidental tax fraud or accidental tax evasion yourself if you don’t pay careful attention during this tax season. ... - Continue reading
COVID-19 and tax treaties: the updated OECD guidance
The new situation has created questions about the application of the existing tax treaty rules. For example, new taxing rights over an employee’s income may arise in a jurisdiction if an employee changes work location because of the COVID-19 restrictions. ... - Continue reading
Ten-year tax incentives granted to special technology zones
The government has granted a comprehensive duty and tax incentives for a period of 10 years to investors operating in the proposed special technology zones (STZs), sources in the Federal Board of Revenue (FBR) said on Monday. The incentives also include immunity from explaining the source of funds to be… – Continue reading
UK seeks feedback on proposed VAT changes that reflect digital platform “sharing economy”
The UK’s HM Treasury has requested public feedback on whether the VAT rules should be changed to account for the new “sharing economy,” facilitated by online digital platforms like Uber and Airbnb. Comments are requested by March 3, 2021. ... - Continue reading
European Union: Interpretation And Application Of The General Anti-Abuse Rule Of The Parent-Subsidiary Directive
''Overview of EU Member States and Switzerland'', which gives you a comprehensive overview of the current state of play on the interpretation and application of the EU Parent Subsidiary Directive general anti-abuse rule (Directive 2015/121/EU) in the EU member states and how Switzerland deals with it. ... - Continue reading
