洞察解析
Deloitte 稅務評論
Base Erosion and Profit Shifting
《移轉訂價專題》
- Transfer pricing alert January 2017 Minister of Finance Regulation No.213/PMK.03/2016
- IRS issues final section 367(a) and (d) regulations
- Irish tax authorities update guidance on CbC reporting
- OECD issues additional guidance on CbC reporting
- Performance audit of IRS concludes transfer pricing issues not being properly evaluated
- Transfer Pricing: Deadlines to Preserve Taxpayer Rights to Request Competent Authority Assistance to Relieve Double Taxation
- IRS announces position on unilateral APA applications by maquiladoras
- Irish Revenue releases updated guidance on country-by-country reporting
- Luxembourg issues draft law on country-by-country reporting
- Denmark issues final statutory order on country-by-country reporting
- France publishes decree on country-by-country reporting
- 國家稅務總局發布公告完善關聯申報和同期資料管理事項
- United States issues final country-by-country reporting regulations
- Italy introduces country-by-country reporting requirements
- Canada announces proposed country-by-country reporting requirements
- BEPS: Implementation of Transfer Pricing Changes (Part1: Australia, Japan, China, and Korea)
- BEPS: Implementation of Transfer Pricing Changes (Part2: India and Southeast Asia)
- 國家稅務總局發布《特別納稅調整實施辦法》徵求意見稿
- OECD Releases Final BEPS Reports
- BEPS Final Report Updates Scope of Work for Guidance on Profit Splits
- Japan’s Approach to BEPS Issues
《國際租稅/反避稅專題》
- BEPS Action 15: Final text of multilateral instrument released
- OECD issues guidance on Action14 peer review
- Global Tax Reset - BEPS & Indirect TaxWhat
- BEPS第六項行動計畫對以利潤來源為基礎的稅收管轄地區影響：以香港為例
- United Kingdom Tax Alert
- Korea Tax Newsletter – November 2015
- United Kingdom Tax Alert
- BEPS action 4: Interest deductions and other financial payments
- Changes to patent box will bring the regime in line with OECD nexus approach
- BEPS action 7: Preventing the artificial avoidance of PE status
- Budget 2016 includes introduction of knowledge development box and CbC reporting
- BEPS action 2: Neutralizing the effects of hybrid mismatch arrangements
- 2016 draft budget includes measure to repeal IP regime
- Implementation rules issued for new patent box regime
- Final and Temporary Rules Issued on Treatment of Dividend Equivalents under Section 871(m)
- UK Consultation: Tax Deductibility of Corporate Interest Expense
- 經合組織發布最終版BEPS報告
- BEPS第7項行動計畫：防止人為規避構成常設機構
