Swedish implementation of ATAD
Sweden must as a member of the European Union implement the Anti-Tax Avoidance Directive (ATAD) by 1 January 201901/08/2018
OECD Master File Considerations: Overview of the OECD Master File
In October 2015, the Organisation for Economic Co-operation and Development (OECD) released its final report on Action 13 of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan)—Transfer Pricing Documentation and Country-by-Country Reporting20/07/2017
Formal transfer pricing documentation filing requirements in Belgium
In line with the guidance provided by the OECD in Action Point 13 of its Base Erosion and Profit Shifting (BEPS) reports, Belgium introduced transfer pricing documentation requirements by means of the Law of July 1, 2016 (Belgian Official Gazette of July 4, 2016) and the related Royal Decrees dated...07/07/2017
Proposed amendments to Norwegian tonnage tax system
The amendments of the Norwegian tonnage tax regime in 2007 proved to be controversial, followed by industry complaints and lawsuits subsequent the Government’s decision to retrospectively tax income that was previously subject to a tax deferral03/07/2017
US Entity Transactions Bump Against the Inversion Rules in Unanticipated Ways
The US “domestic entity acquisition” (“DEA,” aka “inversion”) rules must be considered whenever any stock or options of a foreign acquiring corporation (“FA”) are issued in a transaction with a US corporation or partnership (“USco”) to former USco equity holders31/03/2017
Country-by-country reporting requirements in Japan
The new transfer pricing regime based on the 2016 tax reform became effective on April 1 2016 in Japan.04/07/2016
Belgium: Draft law introducing Country-by-Country reporting and Transfer Pricing Documentation requirements in Belgium currently being finalized
In Belgium a draft law that will introduce Country-by-Country reporting and formal Transfer Pricing Documentation requirements is currently being finalized24/06/2016
Transfer pricing being omnipresent in the Belgian tax landscape
Despite the fact that Belgium still does not have formal statutory transfer pricing documentation requirements, transfer pricing is omnipresent in the Belgian tax landscape. Sloppy implementation of the group's transfer pricing policy and lack of transfer pricing documentation at the level of the...
01/09/2014
Overview of the Turkish economy from an investors' perspective
Turkey has been one of the global hot points in attracting foreign investment through the last decade. The FDI to Turkey accounts for approximately US$ 12 billion / year, while the reported activity in the M&A market has been in the range of US$ 15-20 billion as an average of these recent years....
01/09/2014
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