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25 May 2021, 7:13 am by Kevin Kaufman
A comprehensive list of contrary policies should not only be limited to DSTs but would also include policies like equalization levies and diverted profits taxes which are also used to target foreign companies. [read post]
30 Jan 2020, 10:55 am by Kevin Kaufman
All DSTs have domestic and global revenue thresholds, below which companies are not subject to the tax. [read post]
7 Jun 2021, 12:22 pm by Daniel Shaviro
 2) Note also that this rule will ostensibly apply to all of the "largest and most profitable multinational enterprises," without apparent limitation to those that are subject to DSTs. [read post]
9 Jul 2020, 7:13 am by Kevin Kaufman
Relatively high domestic and global revenue thresholds limit the tax to large multinationals. [read post]
1 May 2021, 7:19 am by Florian Mueller
DST typically comes with a global and a domestic threshold, and applies only to those who meet both, with "local heroes" typically failing to meet the global one.While both VAT and DST are charged as a percentage of sales, VAT is a consumption tax and DST is meant to be a tax on (huge) profits.Therefore, VAT is meant to be ultimately paid by consumers (as an indirect tax), while DST should be paid by "GAFA" (Google, Apple,… [read post]
26 May 2020, 2:55 am by Kevin Kaufman
The global revenue threshold seeks to exclude companies whose groups are unable to generate a designated amount of global revenues, most of them French companies. [read post]
13 Dec 2018, 8:23 am by Kevin Kaufman
They would prefer to solve this issue with a global minimum tax, perhaps modeled after the Global Intangible Low Tax Income (GILTI) provision in the new U.S. tax law. [read post]
26 Aug 2020, 12:44 pm by Daniel Shaviro
As it happens, the existing deemed dividend rules are more limited than that in their scope. [read post]
24 Nov 2021, 7:26 am by Daniel Shaviro
Then an export subsidy in the income tax, equivalently with an import tariff, violates free trade principles and ought to be struck down under a global free trade agreement. [read post]
4 Sep 2017, 3:08 pm
  "Ofo, which has raised more than $1 billion from investors such as Alibaba, Didi Chuxing and DST Global, claims over 100 million registered users and eight million bikes, each of which can be left anywhere and hired by scanning an attached QR code via the Ofo app. [read post]
15 Sep 2010, 12:20 pm by David Jacobson
The undertakings provide for the divestiture of the North platform administration business carried out by AXA using the Bluedoor software (owned by DST Global Solutions) to IOOF Limited (IOOF). [read post]
24 Oct 2019, 2:50 pm by Kevin Kaufman
Second, the proposal suggests that only large businesses over a certain global revenue threshold (potentially €750 million, US $834 million) would be impacted. [read post]
24 Oct 2020, 4:45 pm by Kevin Kaufman
In short, UK policymakers had a difficult enough task before the global pandemic; today, raising Britain’s trend growth rate looks doubly difficult. [read post]
4 Mar 2019, 11:27 am by Kevin Kaufman
Otherwise, differing restrictions or limits on losses could cause further disputes over taxing rights. [read post]
18 Oct 2021, 3:03 pm by Kevin Kaufman
In today’s globalized world, capital is highly mobile. [read post]
16 Mar 2020, 6:43 am by Kevin Kaufman
Constitution, First Amendment protections, the technical limitations of geotargeting, and even the very definition of advertising. [read post]
17 Oct 2022, 2:55 pm by Kevin Kaufman
In today’s globalized world, capital is highly mobile. [read post]
25 Oct 2023, 9:01 pm by renholding
But it would create powerful economic incentives for LBOs that are not global systemically important banking organizations (non-GSIB LBOs) to become larger so that they have the scale to bear the increased costs of that flattening of regulatory tailoring and remain competitive. [read post]
5 Jan 2020, 2:52 pm by Kevin LaCroix
The liability environment for directors and officers is always in a state of change, but 2019 was a particularly eventful year in the D&O liability arena, with important consequences for the D&O insurance marketplace. [read post]