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The Collaborative Economy—Data Exchange with Tax Authorities
13 Feb 2020, 6:00 am by Kevin Kaufman
Stay Updated on Tax Issues Around the World Select CountryUnited StatesAaland IslandsAfghanistanAlbaniaAlgeriaAmerican SamoaAndorraAngolaAnguillaAntarcticaAntigua And BarbudaArgentinaArmeniaArubaAustraliaAustriaAzerbaijanBahamasBahrainBangladeshBarbadosBelarusBelgiumBelizeBeninBermudaBhutanBoliviaBonaire, Saint Eustatius and SabaBosnia and HerzegovinaBotswanaBouvet IslandBrazilBritish Indian Ocean TerritoryBrunei DarussalamBulgariaBurkina FasoBurundiCambodiaCameroonCanadaCape VerdeCayman… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
Net Operating Loss Carryforward and Carryback Provisions in Europe
13 Feb 2020, 3:45 am by Kevin Kaufman
Stay Updated on Tax Issues Around the World Select CountryUnited StatesAaland IslandsAfghanistanAlbaniaAlgeriaAmerican SamoaAndorraAngolaAnguillaAntarcticaAntigua And BarbudaArgentinaArmeniaArubaAustraliaAustriaAzerbaijanBahamasBahrainBangladeshBarbadosBelarusBelgiumBelizeBeninBermudaBhutanBoliviaBonaire, Saint Eustatius and SabaBosnia and HerzegovinaBotswanaBouvet IslandBrazilBritish Indian Ocean TerritoryBrunei DarussalamBulgariaBurkina FasoBurundiCambodiaCameroonCanadaCape VerdeCayman… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
Bracing for Impact
11 Feb 2020, 12:56 pm by Kevin Kaufman
Stay Updated on Tax Issues Around the World Select CountryUnited StatesAaland IslandsAfghanistanAlbaniaAlgeriaAmerican SamoaAndorraAngolaAnguillaAntarcticaAntigua And BarbudaArgentinaArmeniaArubaAustraliaAustriaAzerbaijanBahamasBahrainBangladeshBarbadosBelarusBelgiumBelizeBeninBermudaBhutanBoliviaBonaire, Saint Eustatius and SabaBosnia and HerzegovinaBotswanaBouvet IslandBrazilBritish Indian Ocean TerritoryBrunei DarussalamBulgariaBurkina FasoBurundiCambodiaCameroonCanadaCape VerdeCayman… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
Tax Subsidies for R&D Expenditures in Europe
6 Feb 2020, 3:45 am by Kevin Kaufman
  Profitable Firms Loss-Making Firms Country SME Large Firm SME Large Firm Austria (AT) 0.17 0.17 0.17 0.17 Belgium (BE) 0.16 0.16 0.15 0.14 Czech Republic (CZ) 0.21 0.21 0.15 0.15 Denmark (DK) 0 0 -0.01 -0.01 Estonia (EE) 0 0 0 0 Finland (FI) -0.01 -0.01 0 0 France (FR) 0.41 0.41 0.41 0.34 Germany (DE)* -0.02 -0.02 -0.02 -0.02 Greece (GR) 0.10 0.10 0.08 0.08 Hungary (HU) 0.20 0.20 0.18 0.19 Iceland (IS) 0.24 0.24 0.24 0.24 Ireland (IE) 0.29 0.29 0.23 0.23 Italy (IT) 0.04 0.04 0.04 0.04 Latvia… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
How Controlled Foreign Corporation Rules Look Around the World: Spain
4 Feb 2020, 4:00 am by Kevin Kaufman
Stay Updated on Tax Issues Around the World Select CountryUnited StatesAaland IslandsAfghanistanAlbaniaAlgeriaAmerican SamoaAndorraAngolaAnguillaAntarcticaAntigua And BarbudaArgentinaArmeniaArubaAustraliaAustriaAzerbaijanBahamasBahrainBangladeshBarbadosBelarusBelgiumBelizeBeninBermudaBhutanBoliviaBonaire, Saint Eustatius and SabaBosnia and HerzegovinaBotswanaBouvet IslandBrazilBritish Indian Ocean TerritoryBrunei DarussalamBulgariaBurkina FasoBurundiCambodiaCameroonCanadaCape VerdeCayman… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
Profit Shifting: Evaluating the Evidence and Policies to Address It
31 Jan 2020, 9:54 am by Kevin Kaufman
Over the last decade there have been serious efforts by many countries to change tax rules to address profit shifting by multinational businesses. [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
FAQ on Digital Services Taxes and the OECD’s BEPS Project
30 Jan 2020, 10:55 am by Kevin Kaufman
Stay Updated on Tax Issues Around the World Select CountryUnited StatesAaland IslandsAfghanistanAlbaniaAlgeriaAmerican SamoaAndorraAngolaAnguillaAntarcticaAntigua And BarbudaArgentinaArmeniaArubaAustraliaAustriaAzerbaijanBahamasBahrainBangladeshBarbadosBelarusBelgiumBelizeBeninBermudaBhutanBoliviaBonaire, Saint Eustatius and SabaBosnia and HerzegovinaBotswanaBouvet IslandBrazilBritish Indian Ocean TerritoryBrunei DarussalamBulgariaBurkina FasoBurundiCambodiaCameroonCanadaCape VerdeCayman… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
The Fiscal Reforms Agreed by Spain’s Coalition Government
28 Jan 2020, 11:38 am by Kevin Kaufman
Stay Updated on Tax Issues Around the World Select CountryUnited StatesAaland IslandsAfghanistanAlbaniaAlgeriaAmerican SamoaAndorraAngolaAnguillaAntarcticaAntigua And BarbudaArgentinaArmeniaArubaAustraliaAustriaAzerbaijanBahamasBahrainBangladeshBarbadosBelarusBelgiumBelizeBeninBermudaBhutanBoliviaBonaire, Saint Eustatius and SabaBosnia and HerzegovinaBotswanaBouvet IslandBrazilBritish Indian Ocean TerritoryBrunei DarussalamBulgariaBurkina FasoBurundiCambodiaCameroonCanadaCape VerdeCayman… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
Trump Administration Seeks to Crack Down on “Birth Tourism”
27 Jan 2020, 12:01 pm by Minnie Fu
Saipan is the largest island in the Commonwealth of the Northern Mariana Islands, U.S. territory. [read post]
Global Immigration Blog - http://www.globalimmigrationblog.com
February Regulatory Dates for Broadcasters—License Renewals, EEO Reporting, Rulemaking Comments, FM Auction Filing Deadline, Lowest Unit Rate Windows, and More
23 Jan 2020, 8:12 am by David Oxenford
Mariana Islands (R), and Ohio. [read post]
Broadcast Law Blog - http://www.broadcastlawblog.com/
Financial Transaction Taxes in Europe
23 Jan 2020, 3:45 am by Kevin Kaufman
Stay Updated on Tax Issues Around the World Select CountryUnited StatesAaland IslandsAfghanistanAlbaniaAlgeriaAmerican SamoaAndorraAngolaAnguillaAntarcticaAntigua And BarbudaArgentinaArmeniaArubaAustraliaAustriaAzerbaijanBahamasBahrainBangladeshBarbadosBelarusBelgiumBelizeBeninBermudaBhutanBoliviaBonaire, Saint Eustatius and SabaBosnia and HerzegovinaBotswanaBouvet IslandBrazilBritish Indian Ocean TerritoryBrunei DarussalamBulgariaBurkina FasoBurundiCambodiaCameroonCanadaCape VerdeCayman… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
Medical Marijuana and the Supremacy Clause
21 Jan 2020, 7:32 am by Jon L. Gelman
Virgin Islands, and the District of Columbia approved medical cannabis programs while 11 states, the District of Columbia, Guam, and the Northern Mariana Islands approved adult-use cannabis. [read post]
Workers' Compensation - http://workers-compensation.blogspot.com/
How Controlled Foreign Corporation Rules Look Around the World: France
21 Jan 2020, 4:00 am by Kevin Kaufman
Stay Updated on Tax Issues Around the World Select CountryUnited StatesAaland IslandsAfghanistanAlbaniaAlgeriaAmerican SamoaAndorraAngolaAnguillaAntarcticaAntigua And BarbudaArgentinaArmeniaArubaAustraliaAustriaAzerbaijanBahamasBahrainBangladeshBarbadosBelarusBelgiumBelizeBeninBermudaBhutanBoliviaBonaire, Saint Eustatius and SabaBosnia and HerzegovinaBotswanaBouvet IslandBrazilBritish Indian Ocean TerritoryBrunei DarussalamBulgariaBurkina FasoBurundiCambodiaCameroonCanadaCape VerdeCayman… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
Sovereignty, Law, and Emancipation in the South Atlantic at Emory
20 Jan 2020, 7:00 am by Dan Ernst
  “Indenture as Free Labor: British Ideologies of Freedom in the Shadow of Cuban Slavery”Mariana Dias Paes, Researcher, Max Planck Institute for European Legal History. [read post]
Legal History Blog - http://legalhistoryblog.blogspot.com/
Birthright tourism moves birthright citizenship debate... abroad
19 Jan 2020, 9:00 am by Immigration Prof
This story brings together recent developments in birthright citizenship law and U.S. territories of the Pacific Islands: the United States is asking travel agencies and airlines to stop allowing pregnant woman to visit the Northern Mariana Islands to give birth.... [read post]
ImmigrationProf Blog - http://lawprofessors.typepad.com/immigration/
Lowest Unit Charge Windows Open in About 30 States and Territories – Reviewing A Broadcaster’s Political Advertising Obligations
17 Jan 2020, 5:51 pm by David Oxenford
Mariana Islands (D) and Wyoming (R). [read post]
Broadcast Law Blog - http://www.broadcastlawblog.com/
Territoriality of Tax Systems in Europe
16 Jan 2020, 3:45 am by Kevin Kaufman
  Dividend Exemption Capital Gains Exemption Country Limitations Austria (AT) 100.0% 100.0% None Belgium (BE) 100.0% 100.0% None Czech Republic (CZ) 100.0% 100.0% EU member states and EEA member states Denmark (DK) 100.0% 100.0% EU member states and EEA member states or double tax treaty Estonia (EE) 100.0% 100.0% EU member states and EEA member states and Switzerland Finland (FI) 100.0% 100.0% EU member states and EEA member states France (FR) 95.0% 88.0% Black-list countries are excluded… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
How Controlled Foreign Corporation Rules Look Around the World: China
14 Jan 2020, 6:46 am by Kevin Kaufman
Stay Updated on Tax Issues Around the World Select CountryUnited StatesAaland IslandsAfghanistanAlbaniaAlgeriaAmerican SamoaAndorraAngolaAnguillaAntarcticaAntigua And BarbudaArgentinaArmeniaArubaAustraliaAustriaAzerbaijanBahamasBahrainBangladeshBarbadosBelarusBelgiumBelizeBeninBermudaBhutanBoliviaBonaire, Saint Eustatius and SabaBosnia and HerzegovinaBotswanaBouvet IslandBrazilBritish Indian Ocean TerritoryBrunei DarussalamBulgariaBurkina FasoBurundiCambodiaCameroonCanadaCape VerdeCayman… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
Why Does Constitutional Amendment Design Matter?
14 Jan 2020, 3:30 am by Mariana Canales S.
Mariana Canales S. [read post]
JOTWELL - The Journal of Things We Like (Lots) - http://jotwell.com/
2020 VAT Rates in Europe
9 Jan 2020, 3:45 am by Kevin Kaufman
Stay Updated on Tax Issues Around the World Select CountryUnited StatesAaland IslandsAfghanistanAlbaniaAlgeriaAmerican SamoaAndorraAngolaAnguillaAntarcticaAntigua And BarbudaArgentinaArmeniaArubaAustraliaAustriaAzerbaijanBahamasBahrainBangladeshBarbadosBelarusBelgiumBelizeBeninBermudaBhutanBoliviaBonaire, Saint Eustatius and SabaBosnia and HerzegovinaBotswanaBouvet IslandBrazilBritish Indian Ocean TerritoryBrunei DarussalamBulgariaBurkina FasoBurundiCambodiaCameroonCanadaCape VerdeCayman… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/