EC releases Apple state aid ruling

European Commission (EC) releases full ruling in the Apple-Ireland state aid case; On 30 August, 2016, EC ruled that Ireland offered illegal state aid to Apple which enabled it to pay

Dec 20, 2016

French Constitutional Council holds public CbC reporting requirement unconstitutional

French Constitutional Council rules that the requirement for public country-by-country (CbC) reporting by certain companies, carries a disproportionate interference with freedom of enterprise, and is therefore unconstitutional

Dec 13, 2016

OECD: Belgium displaces Germany in maximum new MAP cases, average disposal time improves

OECD's 2015 MAP statistics show decline in average completion time from 23.79 months in 2014 to 20.47 months in 2015 reporting period between OECD member countries; With respect to over

Dec 06, 2016

China issues more rigorous APA-rules, prescribes locations savings disclosure : Bloomberg BNA Report

China issues more rigorous Advance Pricing Agreement (APA) rules, reports Bloomberg BNA; State Administration of Taxation (SAT) vide Public Notice 64 dated October 11, 2016 requires multinational groups to provide additional information including

Oct 25, 2016

China SAT : Recommends PSM where significant marketing intangibles, location savings identified

China SAT presents a paper titled ‘China Country Practice’ at the Twelfth Session of UN Committee of Experts on International Cooperation in Tax Matters which took place in Geneva between

Oct 24, 2016

UK House of Commons approves public disclosure of country by country TP report

UK House of Commons approves amendment enabling introduction of public disclosure of country-by-country (CbC) reporting of taxes paid by MNCs; The amendment proposed that Treasury may (by regulation) require the

Sep 07, 2016