The EU’s second-highest court overturned a 2016 ruling ordering Apple to pay Irish tax authorities 13 billion euros for receiving undue tax benefits. Multinationals should beware of taking the ruling as a sign the world of international taxation is reverting to an earlier era.
The U.S. Trade Representative’s office is launching investigations into a number of countries’ digital services taxes, which may be “unfair or discriminatory and negatively affect U.S. Commerce.”
The OECD recently issued information on its Pillar Two, which is part of a larger plan to prevent multinationals from shifting profits to reduce or eliminate taxes. We provide a summary of the new OECD document and explain why it’s key to understanding the changing world of corporate taxation.
India has instituted key reforms to ease the tax burden on start-ups and make it easier for investors to contribute to their success. These changes are part of a larger plan to create jobs and further elevate the country's rising economic stature.
The European Commission has launched an investigation to examine whether Nike may have been given an unfair — and unlawful — tax advantage over its competitors in the Netherlands. We tell you the reasons for the EC's challenge and why multinationals of all sizes need to pay attention.
Starting in April, the UK government will tax income derived from intellectual property held by non-UK companies in low-tax jurisdictions. We explain the new rule, who has to follow it and how it reflects a global trend.
The OECD has developed the Common Reporting Standard, or CRS, and over a 100 countries and counting are committed to implementing it. The compliance burden falls most heavily on financial institutions, but account holders have their own obligations and must fulfill them to avoid significant penalties.
Spurred by the OECD’s BEPS initiative, over 100 countries around the world are implementing new transfer pricing requirements. Some organizations assume these requirements only apply to multinationals with group revenue of 750 million euros or more. The reality is that many new countries have much lower thresholds. We explain what multinationals need to know now to comply.
The UK’s Autumn Budget leaves in place the UK’s low 19 percent corporate tax while vowing to tighten tax rules and crack down on online sales. This post addresses the main points of interest for corporations.
In just three days, a new UK law will go into effect that makes it easier for regulatory authorities to directly prosecute companies that fail to prevent tax evasion.
Permanent establishment is an important subject for any company operating or planning to operate in another country. We asked Tom Lickess, Radius’ director of international tax, to talk about the basics of permanent establishment and how related laws are changing in today’s connected economy.
A Swedish Court's recent permanent-establishment ruling against a German company reflects a trend of evolving and increasingly strict PE regulations around the world. This post explains why the case is important for multinationals everywhere and what they can do to protect themselves from PE-related risks.