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Changes in the Effective Average Corporate Income Tax Rates in Europe
11 Jul 2019, 3:50 am by Kevin Kaufman
Pierre and MiquelonSudanSurinameSvalbard and Jan Mayen IslandsSwazilandSwedenSwitzerlandSyriaTaiwanTajikistanTanzaniaThailandTimor-LesteTogoTokelauTongaTrinidad and TobagoTunisiaTurkeyTurkmenistanTurks & Caicos IslandsTurks and Caicos IslandsTuvaluUgandaUkraineUnited Arab EmiratesUnited KingdomUruguayUSA Minor Outlying IslandsUzbekistanVanuatuVatican City State (Holy See)VenezuelaVietnamVirgin Islands (British)Virgin Islands (U.S.)Wallis and Futuna IslandsWestern… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
Five Things to Know about the Pending Tax Treaties in the Senate
10 Jul 2019, 10:22 am by Kevin Kaufman
Pierre and MiquelonSudanSurinameSvalbard and Jan Mayen IslandsSwazilandSwedenSwitzerlandSyriaTaiwanTajikistanTanzaniaThailandTimor-LesteTogoTokelauTongaTrinidad and TobagoTunisiaTurkeyTurkmenistanTurks & Caicos IslandsTurks and Caicos IslandsTuvaluUgandaUkraineUnited Arab EmiratesUnited KingdomUruguayUSA Minor Outlying IslandsUzbekistanVanuatuVatican City State (Holy See)VenezuelaVietnamVirgin Islands (British)Virgin Islands (U.S.)Wallis and Futuna IslandsWestern… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
How Controlled Foreign Corporation Rules Look around the World: Netherlands
8 Jul 2019, 10:33 am by Kevin Kaufman
Pierre and MiquelonSudanSurinameSvalbard and Jan Mayen IslandsSwazilandSwedenSwitzerlandSyriaTaiwanTajikistanTanzaniaThailandTimor-LesteTogoTokelauTongaTrinidad and TobagoTunisiaTurkeyTurkmenistanTurks & Caicos IslandsTurks and Caicos IslandsTuvaluUgandaUkraineUnited Arab EmiratesUnited KingdomUruguayUSA Minor Outlying IslandsUzbekistanVanuatuVatican City State (Holy See)VenezuelaVietnamVirgin Islands (British)Virgin Islands (U.S.)Wallis and Futuna IslandsWestern… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
How Controlled Foreign Corporation Rules Look Around the World: Japan
3 Jul 2019, 11:02 am by Kevin Kaufman
The second post of this series explains how the Controlled Foreign Corporation (CFC) rules work in Japan. [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
How Controlled Foreign Corporation Rules Look Around the World: Japan
3 Jul 2019, 11:02 am by Kevin Kaufman
The second post of this series explains how the Controlled Foreign Corporation (CFC) rules work in Japan. [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
The Economics Behind Thin-Cap Rules
27 Jun 2019, 9:03 am by Kevin Kaufman
Pierre and MiquelonSudanSurinameSvalbard and Jan Mayen IslandsSwazilandSwedenSwitzerlandSyriaTaiwanTajikistanTanzaniaThail [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
Thin-Cap Rules in Europe
27 Jun 2019, 4:45 am by Kirsten Holmberg
Pierre and MiquelonSudanSurinameSvalbard and Jan Mayen IslandsSwazilandSwedenSwitzerlandSyriaTaiwanTajikistanTanzaniaThailandTimor-LesteTogoTokelauTongaTrinidad and TobagoTunisiaTurkeyTurkmenistanTurks & Caicos IslandsTurks and Caicos IslandsTuvaluUgandaUkraineUnited Arab EmiratesUnited KingdomUruguayUSA Minor Outlying IslandsUzbekistanVanuatuVatican City State (Holy See)VenezuelaVietnamVirgin Islands (British)Virgin Islands (U.S.)Wallis and Futuna IslandsWestern… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
The Challenges of Consensus in the Digital Economy on the International Tax Treaty System
25 Jun 2019, 10:57 am by Kevin Kaufman
The OECD has already released the program of work to develop a consensus solution to the Tax Challenges Arising from the Digitalization of the Economy. [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
How Controlled Foreign Corporation Rules Look Around the World
24 Jun 2019, 11:18 am by Kevin Kaufman
Pierre and MiquelonSudanSurinameSvalbard and Jan Mayen IslandsSwazilandSwedenSwitzerlandSyriaTaiwanTajikistanTanzaniaThailandTimor-LesteTogoTokelauTongaTrinidad and TobagoTunisiaTurkeyTurkmenistanTurks & Caicos IslandsTurks and Caicos IslandsTuvaluUgandaUkraineUnited Arab EmiratesUnited KingdomUruguayUSA Minor Outlying IslandsUzbekistanVanuatuVatican City State (Holy See)VenezuelaVietnamVirgin Islands (British)Virgin Islands (U.S.)Wallis and Futuna IslandsWestern… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
How Patent Boxes Impact Business Decisions
20 Jun 2019, 8:11 am by Kevin Kaufman
While some businesses rely heavily on physical capital such as machinery and buildings, others rely more on intellectual property (IP) such as patents, software, or proprietary production processes. [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
Patent Box Regimes in Europe
20 Jun 2019, 4:50 am by Kevin Kaufman
Pierre and MiquelonSudanSurinameSvalbard and Jan Mayen IslandsSwazilandSwedenSwitzerlandSyriaTaiwanTajikistanTanzaniaThailandTimor-LesteTogoTokelauTongaTrinidad and TobagoTunisiaTurkeyTurkmenistanTurks & Caicos IslandsTurks and Caicos IslandsTuvaluUgandaUkraineUnited Arab EmiratesUnited KingdomUruguayUSA Minor Outlying IslandsUzbekistanVanuatuVatican City State (Holy See)VenezuelaVietnamVirgin Islands (British)Virgin Islands (U.S.)Wallis and Futuna IslandsWestern… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
Summary and Analysis of the OECD’s Work Program for BEPS 2.0
18 Jun 2019, 2:50 am by Kevin Kaufman
Pierre and MiquelonSudanSurinameSvalbard and Jan Mayen IslandsSwazilandSwedenSwitzerlandSyriaTaiwanTajikistanTanzaniaThailandTimor-LesteTogoTokelauTongaTrinidad and TobagoTunisiaTurkeyTurkmenistanTurks & Caicos IslandsTurks and Caicos IslandsTuvaluUgandaUkraineUnited Arab EmiratesUnited KingdomUruguayUSA Minor Outlying IslandsUzbekistanVanuatuVatican City State (Holy See)VenezuelaVietnamVirgin Islands (British)Virgin Islands (U.S.)Wallis and Futuna IslandsWestern… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
CFC Rules Around the World
17 Jun 2019, 7:05 am by Kevin Kaufman
Pierre and MiquelonSudanSurinameSvalbard and Jan Mayen IslandsSwazilandSwedenSwitzerlandSyriaTaiwanTajikistanTanzaniaThailandTimor-LesteTogoTokelauTongaTrinidad and TobagoTunisiaTurkeyTurkmenistanTurks & Caicos IslandsTurks and Caicos IslandsTuvaluUgandaUkraineUnited Arab EmiratesUnited KingdomUruguayUSA Minor Outlying IslandsUzbekistanVanuatuVatican City State (Holy See)VenezuelaVietnamVirgin Islands (British)Virgin Islands (U.S.)Wallis and Futuna IslandsWestern… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
Ripple Effects from Controlled Foreign Corporation Rules
13 Jun 2019, 12:44 pm by Kevin Kaufman
Pierre and MiquelonSudanSurinameSvalbard and Jan Mayen IslandsSwazilandSwedenSwitzerlandSyriaTaiwanTajikistanTanzaniaThailandTimor-LesteTogoTokelauTongaTrinidad and TobagoTunisiaTurkeyTurkmenistanTurks & Caicos IslandsTurks and Caicos IslandsTuvaluUgandaUkraineUnited Arab EmiratesUnited KingdomUruguayUSA Minor Outlying IslandsUzbekistanVanuatuVatican City State (Holy See)VenezuelaVietnamVirgin Islands (British)Virgin Islands (U.S.)Wallis and Futuna IslandsWestern… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
CFC Rules in Europe
13 Jun 2019, 4:45 am by Kirsten Holmberg
Pierre and MiquelonSudanSurinameSvalbard and Jan Mayen IslandsSwazilandSwedenSwitzerlandSyriaTaiwanTajikistanTanzaniaThailandTimor-LesteTogoTokelauTongaTrinidad and TobagoTunisiaTurkeyTurkmenistanTurks & Caicos IslandsTurks and Caicos IslandsTuvaluUgandaUkraineUnited Arab EmiratesUnited KingdomUruguayUSA Minor Outlying IslandsUzbekistanVanuatuVatican City State (Holy See)VenezuelaVietnamVirgin Islands (British)Virgin Islands (U.S.)Wallis and Futuna IslandsWestern… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
Italy Can Pay for a Flat Tax
12 Jun 2019, 7:00 am by Kevin Kaufman
Pierre and MiquelonSudanSurinameSvalbard and Jan Mayen IslandsSwazilandSwedenSwitzerlandSyriaTaiwanTajikistanTanzaniaThailandTimor-LesteTogoTokelauTongaTrinidad and TobagoTunisiaTurkeyTurkmenistanTurks & Caicos IslandsTurks and Caicos IslandsTuvaluUgandaUkraineUnited Arab EmiratesUnited KingdomUruguayUSA Minor Outlying IslandsUzbekistanVanuatuVatican City State (Holy See)VenezuelaVietnamVirgin Islands (British)Virgin Islands (U.S.)Wallis and Futuna IslandsWestern… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
El Boudouhi: Les transports au prisme du droit international
6 Jun 2019, 9:28 am
Ont contribué, Niki Aloupi, Virginie Barral, Vincent Correia, Odile Delfour-Samama, Pierre Michel Eisemann, Saïda El Boudouhi, Gilbert Guillaume, Aleksandr Kuzmenko, Cécile Legros, Thomas Liebert, Antigoni Lykotrafiti, Ioannis Prezas, Sabrina Robert-Cuendet, Béatrice Trigeaud. [read post]
International Law Reporter - http://ilreports.blogspot.com/
Putting the Pieces together on BEPS
6 Jun 2019, 7:46 am by Kevin Kaufman
Pierre and MiquelonSudanSurinameSvalbard and Jan Mayen IslandsSwazilandSwedenSwitzerlandSyriaTaiwanTajikistanTanzaniaThailandTimor-LesteTogoTokelauTongaTrinidad and TobagoTunisiaTurkeyTurkmenistanTurks & Caicos IslandsTurks and Caicos IslandsTuvaluUgandaUkraineUnited Arab EmiratesUnited KingdomUruguayUSA Minor Outlying IslandsUzbekistanVanuatuVatican City State (Holy See)VenezuelaVietnamVirgin Islands (British)Virgin Islands (U.S.)Wallis and Futuna IslandsWestern… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
Dividend Tax Rates in Europe
6 Jun 2019, 4:50 am by Kirsten Holmberg
Pierre and MiquelonSudanSurinameSvalbard and Jan Mayen IslandsSwazilandSwedenSwitzerlandSyriaTaiwanTajikistanTanzaniaThailandTimor-LesteTogoTokelauTongaTrinidad and TobagoTunisiaTurkeyTurkmenistanTurks & Caicos IslandsTurks and Caicos IslandsTuvaluUgandaUkraineUnited Arab EmiratesUnited KingdomUruguayUSA Minor Outlying IslandsUzbekistanVanuatuVatican City State (Holy See)VenezuelaVietnamVirgin Islands (British)Virgin Islands (U.S.)Wallis and Futuna IslandsWestern… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/
Switzerland Referendum Approves Tax Reform
5 Jun 2019, 9:34 am by Colby Pastre
Pierre and MiquelonSudanSurinameSvalbard and Jan Mayen IslandsSwazilandSwedenSwitzerlandSyriaTaiwanTajikistanTanzaniaThailandTimor-LesteTogoTokelauTongaTrinidad and TobagoTunisiaTurkeyTurkmenistanTurks & Caicos IslandsTurks and Caicos IslandsTuvaluUgandaUkraineUnited Arab EmiratesUnited KingdomUruguayUSA Minor Outlying IslandsUzbekistanVanuatuVatican City State (Holy See)VenezuelaVietnamVirgin Islands (British)Virgin Islands (U.S.)Wallis and Futuna IslandsWestern… [read post]
Tax Policy Blog - http://taxfoundation.org/blog/