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  • poem-carrousel
    PoEM – Changing the Indian tax landscape
    Pinky Mehta, CFO of Aditya Birla Nuvo Limited and Rajeshree Sabnavis, partner at BMR & Associates, analyse recent developments around the constitution of a place of effective management (PoEM) in India, looking at how these developments tie in with global discussions on the theme of substance-over-form.
    March 09 2016
  • Fross
    Corporate Tax Reform III in light of BEPS
    Andreas Fross and Markus Reese of Deloitte analyse the latest Swiss corporate tax reform developments in the context of wider international tax reform efforts.
    March 09 2016
  • switzerland-carrousel
    Switzerland on track with implementation of AEOI
    Rolf Wüthrich and Noëmi Kunz-Schenk of burckhardt track transparency developments in Switzerland, focusing on the adoption and implementation of automatic exchange of information (AEOI).
    March 09 2016
  • Lattmann
    Switzerland delays revised VAT Act
    Laurent Lattmann and Patrick Imgrüth of Tax Partner AG – Taxand Switzerland outline proposed changes to the Swiss VAT Act, assess developments in the aviation industry and look at why implementation of the revised Act has been delayed.
    March 09 2016
  • rubiks-cube-girl-carrousel
    The Brockman brief: CbCR: Surrogate parent entity – good idea, but will it work?
    The OECD’s BEPS Action 13: Country-by-Country Reporting Implementation Package introduced a ‘surrogate parent entity’ (surrogate) concept for the country-by-country (CbC) report.
    March 09 2016
  • Key takeaways from the revised US tax treaty model
    The revised US tax treaty model, which is the baseline text used by the US for treaty negotiations, places special consideration on bilateral treaties, as well as adding a number of benefits for cross-border transactions.
    Amelia Schwanke, March 09 2016
  • ladder-carrousel
    India GST – Still alive despite lack of Budget prominence
    While GST did not feature prominently in the February 29 Indian Budget, in a personal view Abhishek Shah explains why the prospects for GST have not diminished.
    March 09 2016
  • Hillier
    Google defends UK tax practices in boisterous PAC hearing
    Meg Hillier became chair of the PAC in 2015 Representatives of Google, and revenue authority HMRC, were questioned by members of parliament (MPs) in a typically aggressive meeting of the UK's Public Accounts Committee (PAC) today.
    Joe Stanley-Smith, March 09 2016
  • stones
    From principal to profit split
    In the sixth in a series of articles on intangibles and finance, NERA Frankfurt’s Philip de Homont and Alexander Voegele show how to deal with low margins through a profit split system.
    March 09 2016
  • special-features-red3.jpg
    Special features - March 2016
    Read this month's special features for Intangibles and Switzerland
    March 09 2016
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