Tax Transformation – Why does it matter?
The business world is changing dramatically and at an unprecedent speed. You are a tax practitioner and has no protagonism in this scenario01/09/2020
Q&A: Tax policy developments for governments and multinationals
An interview with Managing Partner Wilbert Kannekens, and Partner Corporate Clients Loek Helderman of KPMG Meijburg & Co, the Netherlands15/06/2020
Growing beyond borders – Multinationals are responding with virtual teams and matrix organizations – How to keep up from a transfer pricing perspective
The global war of talents and a new era of a digitally connected global economy – just to name two challenges multinationals are increasingly facing07/08/2019
Competitive Dialogue in Public-Private Partnerships
The new Public Private Partnership Law (“PPP Law”), enacted last month, has introduced in Peru the competitive dialogue procedure (“CD”)13/09/2018
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
Incentives to RES projects and the electrical interconnection of Andean countries
The electric infrastructure in Peru has experienced an unprecedented expansion thanks to policies launched for the past 25 years, aimed at promoting private investment, mostly in the power generation and transmission sectors26/08/2016
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
Peru: Recent developments in the electricity markets
Since 1992, when the Electrical Concessions Law was enacted, Peru has consistently promoted private investment, both foreign and domestic, in all economic activities; including the electricity markets15/03/2016
Regulation, transparency, and the coming IT revolution in Tax
Background
The global tax environment is rapidly changing. Tax strategies, which have been legal and common for many years, are increasingly regarded as unacceptable. The public perception that corporates artificially shift earnings to low tax jurisdictions and default on their "social contract" has...
30/09/2015
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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