Tangible Guide to Intangibles by Smarak Swain

With the advent of technology, intangibles have taken center-stage in modern businesses.  This has resulted in considerable challenges in accounting as

Oct 03,2017

TP/PE cases key contributor for MAP-pendency in USA, indicates OECD's review report

OECD peer review report on BEPS Action Plan 14 for the USA indicates higher pendency of MAP cases involving transfer

Sep 28,2017

OECD updates IT-tools for information exchange under CRS, on CbCR & tax rulings

OECD releases updated and new IT-tools and guidance supporting technical implementation of tax information exchange under the Common Reporting Standard (CRS), on

Sep 20,2017

Unilateral measures addressing digital economy challenges benefit developing countries most: UN-Committee note

UN Committee of Experts on International Cooperation in Tax Matters releases note on selected issues under digital economy which are

Sep 11,2017

Key takeaways of OECD's guidance on implementation and appropriate use of CbCR

OECD's revised guidance on implementation of Country by Country Report (CbCR) covers 3 aspects - a) definition of revenues, b) treatment of

Sep 06,2017