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LuxLeaks whistleblower Antoine Deltour has told International Tax Review why he thinks the European Commission’s proposal to strengthen protections for whistleblowers across the EU may not get enacted.

The concept of the arm's-length principle is not new but the breadth of its interpretation today has changed considerably since it was first officially set out in Article 9 (Taxation on Income: Associated Enterprises) of the OECD's 1998 Model Tax Convention on Income and on Capital.

Austria plans to implement CFC rules for the first time to align with the EU’s Anti-Tax Avoidance Directive (ATAD) that enters into force on January 1 2019. But companies may have to swiftly dispose of their holding structures to avoid a higher tax burden.

Cryptocurrencies have been in the market for some considerable time. In fact, some have been around for almost two decades. Despite this, there has never been a real interest by the Chilean tax authorities in providing an opinion on the matter of how they should be taxed. That is, until now.

Brazil has a very complex tax system that lacks predictability in its enforcement. Alessandra Gomensoro and Ricardo Cosentino of Mattos Filho, Veiga Filho, Marrey Jr e Quiroga Advogadosdiscuss why this repels foreign investors who, not understanding and foreseeing its rules, are afraid of investing because of the constant legislative alterations and changing precedents.

Yoon & Yang has appointed Jeongsu Park to partner at its Seoul-based tax practice. Park served as a judge for more than 17 years.

Advisory firms are unhappy with retroactive elements of the OECD's new mandatory disclosure rules (MDRs). Many believe the new rules will lead to a higher workload for tax authorities and advisers alike.

In a move which seemingly vindicates the tax cuts in the US tax reform bill, Apple has announced it will be expanding its US operations. But this may just be the tip of the iceberg, as some of the biggest companies in the world are looking to follow Apple’s example.

Tax incentives, including R&D investment perks, are at risk following a massive shift in power in Italy’s general election, which took place on Sunday, March 4.

Germany’s coalition talks have laid out plans to make online marketplaces liable for any VAT left unpaid by merchants using their websites. The German authorities hope this will combat VAT evasion.