Posted by Arthur B. [read post]

Our background is basically 20 years from the industry. [read post]

Professor of Law, and by courtesy, Electrical Engineering at Stanford Law School and Director of Stanford Law School’s Center for Internet and Society.[1]   Introduction This European Commission consultation is intended to evaluate a proposal to force online services to pay network access fees to broadband companies like Telefonica, Orange and Deutsche Telekom. [read post]

Table of Contents Key Findings Introduction Territorial Tax Systems in the OECD Participation Exemptions and Dividend Deductions Controlled Foreign Corporation Rules Interest Deduction Limitations Country-by-Country Reporting Transfer Pricing Regulations Other Anti-Base Erosion Provisions Past, Present, and Future Proposals to Address Base Erosion — The BEPS Project Recommendations — The European Union: Anti-Tax Avoidance Directive — Proposals in the United States … [read post]