There is a widespread - but not yet universal - view that the international tax system needs reform in order to address the digitalisation of the global economy.
There are many new tax developments to report and keep track of.
Our tax newsletter for this month.
M&A Trends & Deals
In this edition:• BRAZIL - Transfer pricing joint project with OECD
• IRELAND - Proposed transfer pricing regime changes
• MOROCCO - Advance Price Agreements in Morocco: How to proceed
• PANAMA - Plan of action 13: Addition of the Country-by-Country Report within the transfer pricing...
Until now, the Austrian Federal Ministry of Finance (BMF) has specifically denied the permanent establishment status of a domestic home office of an employee of a foreign entity based on para. 12 in the Commentary to Art. 5 of the 2017 OECD Model Tax Convention (the “OECD Model”), if his or her...