Until recently, companies selling online to US customers in general did not have to pay sales tax in states where they had no physical presence, but that has changed. Here's what multinationals need to know.
A new US multistate tax amnesty program allows online sellers to seek relief from past-due sales and similar taxes. Sellers based outside and inside the US must act immediately to participate.
Officials from 76 countries met in Paris this month to sign or promise to sign an OECD multilateral convention that some describe as “a kind of super tax treaty.” This post describes what the convention is and why the signing ceremony should be a wake-up call for businesses.
India’s top court ruled that UK-based Formula One’s three-day race in India constitutes a permanent establishment. The ruling is more evidence that PE laws are changing as countries rethink tax collection in an evolving global economy. This post gives brief summaries of recent rulings and tips for avoiding trouble in the new climate.
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.
There are a number of international tax issues that affect providers and purchasers of cloud computing software, including characterizing software payments. Characterization affects how software receipts are taxed and whether withholding tax should be applied. In short, software-payment classification can have a big impact on the overall profitability of a sale and the cash flows associated with it.
On August 30, 2016, the European Commission found that Ireland granted illegal tax benefits to Apple Inc., and demanded that Apple repay €13 billion to Irish tax authorities. We provide a clear, concise summary of the situation and tell you what you need to consider in the wake of the ruling.
Companies of all sizes — not just behemoths like Google and Facebook — are under increased scrutiny from tax authorities. We are in a time when corporate tax laws around the globe are evolving at a quick pace, and this understandably leaves many corporations uneasy and looking for clarity. Let’s look at two scenarios involving how a multinational might be taxed by two sets of tax authorities on the same income. Equipped with this knowledge, you may be able to avoid these kinds of pitfalls, or at least be prepared for the possibility that they may arise.
Influential global bodies like the Organization for Economic Cooperation and Development (OECD) have targeted perceived multinational corporate tax avoidance through programs like the Base Erosion and Profit Shifting (BEPS) project. At a basic level, these and related country-specific initiatives target the perceived avoidance of permanent establishment (PE) and egregious transfer pricing practices. What has changed and how does this impact your business operations?
One of the wrinkles of international business that most often takes companies by surprise is Agency PE — in which the mere presence of an agent you control on the ground in a foreign country can trigger permanent establishment there.
As we count down to 2015, we can’t help but look back at last year’s most popular blog posts. From the World Cup this summer to the intricacies of a successful international expansion, these are the posts that our readers found most interesting and useful.