Deloitte in the News
Tax challenges arising from digitalization
Financier Worldwide article
For its March 2020 issue, Financier Worldwide interviewed Deloitte to discuss the tax challenges arising from digitalization and the global anti-base erosion mechanism.
For its March 2020 issue, Financier Worldwide discusses tax challenges arising from digitalisation and the global anti-base erosion mechanism with Matthew Gillespie, Boris Nemirov, Martin Rabenort, and Bob Stack at Deloitte Tax.
Deloitte Tax Atlas – DST
A global view on Digital Services Taxes
As more countries look to implement unilateral Digital Services Taxes (“DSTs”) around the world, Deloitte has created an online portal which provides a high level summary of these measures as they are introduced.
As more countries look to implement unilateral Digital Services Taxes (‘DST’s’) around the world, Deloitte have created an online portal which provides a high level summary of these measures as they are introduced.
Implementation of the EU Anti-Tax Avoidance Directive
Status of the directive
The anti-tax-avoidance directive will have an impact on companies in the EU, so those potentially affected should analyze the impact of these CFC and interest expense limitation rule on their business and take the necessary steps to implement.
Implementation of the Multilateral Convention
Status of the Multilateral Convention
The Multilateral Convention constitutes a major change to international taxation and will enable international tax authorities around the world to challenge transactions and structures on a new basis.
Global Tax Reset - Transfer Pricing Documentation Summary
Deloitte's Transfer Pricing practice has prepared the Global Tax Reset - Transfer Pricing Documentation Summary, which compiles essential country-by-country reporting and documentation information (including master file/local file information, if applicable) for 87 jurisdictions around the world.
Deloitte Transfer Pricing and CbC Data Analytics
Delivering efficiency in internal processes, consistency in positions, opportunity identification and risk mitigation
Transfer Pricing (TP) disputes continue to be one of the leading reasons for controversy between tax authorities and multinational companies. Inefficient monitoring of transfer prices, and compliance with policy, can increase the possibility of double taxation, tax penalties, and/or audits.
Base Erosion and Profit Shifting
There are 15 BEPS Actions that are currently being considered and worked on by the OECD. For each of the Actions, there are factors to consider such as the timing, impact and potential impact on policy. The OECD/G20 has set a number of deadlines to conclude on the BEPS Actions.