Topic
Transfer Pricing
273 published works
Tax Controversy 360
3M Company, IRS File Reply Briefs in “Blocked Income” Case; Tax Court Orders Oral Argument
By Roger J. Jones, Andrew R. Roberson
As discussed in an earlier post, 3M Co. v. Commissioner, T.C. Dkt. No. 5816-13, involves 3M Company’s (3M) challenge to the Internal Revenue Service’s (IRS) determination that Brazilian legal restrictions…
International Financial Law Prof Blog
OECD publishes public comments on Chapter IX of the OECD Transfer Pricing Guidelines, “Transfer Pricing Aspects of Business Restructurings”.
On 4 July 2016, interested parties were invited to review the conforming amendments to Chapter IX of the OECD Transfer Pricing Guidelines, "Transfer Pricing Aspects of Business Restructurings". The OECD…
International Financial Law Prof Blog
US Treasury Doubles Down, Issues White Paper Against EU Commission on State Aid Cases (Starbucks, Apple, Amazon & Fiat)
"The U.S. Treasury Department continues to consider potential responses should the Commission continue its present course." I think that the U.S. Treasury follows Texas Hold ’em style and realizes it…
China Law Insight
金杜成功举办“42号公告解析”税务专题研讨会
By King & Wood
作者：金杜律师事务所 金杜携手LexisNexis 律商联讯于2016年8月4日在京举办“该来的迟早会来——42号公告”解析研讨会。 国家税务总局于2016年6月29日正式出台《国家税务总局关于完善关联申报和同期资料管理有关事项的公告》("42号公告")。该公告是国税总局落地BEPS第十三项行动计划和转让定价相关行动计划的重要举措。42号公告的实施必将给企业带来巨大挑战以及诸多问题。鉴于很多客户非常关注此公告，金杜联合LexisNexis律商联讯就此热点话题，为客户带来一场深度解析研讨会。 为期半天的研讨会由金杜税务团队合伙人段桃律师和叶永青律师两位做分享解析，分别以"42号公告解读"和"转让定价案例分享及转让定价调查应对"为主题，与客户分享和探讨在实践中企业将面临的相关问题，以共同面对日新月异的税务监管。受邀参加本次现场及线上直播研讨会的有来自各个行业企业的财务和法务部门负责人近150位嘉宾。现场和线上直播参与的客户都非常积极踊跃参与主题演讲后的问答环节。 42号公告背景： 在OECD及其他全球主要经济体积极推行税基侵蚀和利润转移（“BEPS”）行动计划的大背景下， 42号公告是总局落地BEPS第十三项行动计划和转让定价相关行动计划的重要举措。2015年9月，总局发布了《特别纳税调整实施办法（征求意见稿）》（“征求意见稿”），结合BEPS行动计划对2号文进行了通篇修订。本次出台的42号公告针对关联申报和同期资料管理两个章节，在征求意见稿的基础上进行了进一步修订。出于多方考虑，总局并没有如预期一般直接发布新的实施办法，而是以42号公告做出替代，未来是否会进一步完善这一体系值得期待。 42号公告是总局发布的正式公告，将适用于2016年同期资料报告。虽然，对于42号公告中增加的关联交易申报要求和同期资料准备是否构成征管法中的必要会计资料也许还有争议，纳税人无疑需要将相关的合规成本纳入考虑中。 金杜税务团队： 金杜税务团队集结了中国优秀的税务律师，包括多位在“四大”会计师事务所历练多年的税务专家、原国税总局及地方税局一线工作的业务骨干以及在知名国际律师事务所工作多年的税务律师。近20名专职税务律师都熟谙中国税务法律法规，凭借扎实的专业能力、丰富的实战经验、勤勉细致的工作态度以及对客户需求的深刻理解，我们帮助客户成功完成了很多富有挑战性的税务筹划项目及税务争议解决案件，甚至远远超出客户预期。 由于现场反响热烈，应广大客户的需求，现将研讨会主讲人的演讲PPT资料与您分享，如需了解更多金杜税务团队资讯，请关注“金杜说法”后续报道，或阅览金杜官方网站www.kwm.com
Tax Controversy 360
Facebook Battles IRS In Summons Enforcement Case
By Kevin Spencer, Jean A. Pawlow
Facebook is in a protracted battle with the IRS related to its off-shoring of IP to an Irish affiliate. Read more here. The IRS issued an administrative summons for the…
Tax Controversy 360
Law School Professors File Amicus Briefs in Support of Commissioner’s Position in Altera
By Roger J. Jones, Andrew R. Roberson
Two groups of law school professors have filed amicus briefs with the US Court of Appeals for the Ninth Circuit in support of the government’s position in Altera Corp. v.…
International Financial Law Prof Blog
Starbucks Pays Dutch Government State Aid Tax Recovery
BNA's Daily Tax Report confirmed that the Netherlands Ministry of Finance has received the $30M in alleged state aid ordered from the EU Commission from Starbucks. Read the full story…
Tax Controversy 360
Tax Court Issues Five Discovery Orders Addressing Admissibility of Expert Reports
By Jeffrey M. Glassman, Laura L. Gavioli, PC
On July 13, 14, and 15, 2016, Judge Laro of the US Tax Court (Tax Court) ruled on five taxpayer-filed motions in limine to exclude expert reports in Guidant LLC…
International Financial Law Prof Blog
Transfer Pricing Analysis: Section 1.482 and the OECD Guidelines Contrasted
This chapter from Practical Guide to U.S. Transfer Pricing, available from SSRN here, compares the U.S. Section 482 transfer pricing regulations to the OECD Transfer Pricing Guidelines for Multinational Enterprises and…
International Financial Law Prof Blog
OECD releases standardised IT-format for the exchange on tax rulings under BEPS Action 5
The OECD has released its standardised IT-format for the exchange on tax rulings (ETR) between jurisdictions – the ETR XML Schema – as well as the related User Guide. The…