Examination of your target company’s tax history and position should be a vital part of due diligence in any cross-border deal.
Examination of your target company’s tax history and position should be a vital part of due diligence in any cross-border deal.
From evaluating the target to the right kind of deal to post-deal structure, tax affects international deal success.
Why is a current transfer pricing study critical? Our international tax team discusses important changes. Watch now.
An overview of the latest developments on VAT, steps for addressing implementation and how organizations are getting ready.
Providing services electronically can trigger significant VAT collection and reporting in multiple jurisdictions.
Explore transfer pricing services for international or multistate companies to manage tax exposure and maximize business opportunities.
BEPS Action Item 13 provides new guidance for transfer pricing documentation and country-by-country reporting for US multinationals.
Canadian Revenue Authority will treat U.S. LLPs and LLLPs as corporations for income and treaty purposes.
CRA representatives shed light on Canadian compliance issues related to US LLPs and LLLPs, specifically mentioning Florida and Delaware.
Minimize the risk of assessment after an audit of GST/HST tax obligations by the Canada Revenue Agency. Learn more here.
Germany looks to software for aid in efforts to locate foreign business failing to pay VAT on certain electronic sales prior to 2015.
India’s Budget 2017 introduces thin capitalization rules and other tax reforms to stimulate growth and enforce compliance.
Learn more about the introduction of foreign indirect taxes and practical next steps you can take to ensure your organization is covered.
European Commission proposal allows qualifying Member States to implement a domestic reverse charge to address VAT fraud.
From planning to analysis to documentation to implementation, a transfer pricing guide for internationally active middle market companies.
Translate your transfer pricing study into policies and procedures that will withstand challenges from tax authorities across all jurisdictions.
Australian court sides with government and finds that Chevron’s internal group interest expense was excessive.
India releases draft “Master File” filing requirements that would apply if certain revenue and transactional thresholds are met.
Tax strategy implemented in 1999 may lack economic substance to support subsequent shift of functions and profits.
Taxpayers may not be aware that their business activities with Canada may give rise to a reporting requirement, or even a tax liability.
The new United Nations manual is expected this year; taxpayers should consider their transfer pricing positions in developing countries.
Canadian budgets provide for sales tax rate increases, exemption eliminations and base expansions in order to help shrink growing deficits.
A key points to consider when determining how electronically supplied services should be accounted for with regard to VAT rules globally.
An overview of the Asia Pacific region's goods and services tax as it relates to electronically supplied services.
A high level overview of New Zealand's goods and services tax as it relates to electronically supplied services.
A high level overview of South Korea's value added tax as it relates to electronically supplied services.
A high level overview of the European Union's goods and services tax as it relates to electronically supplied services.
A detailed guide to compliance with countries seeking to tax digital services supplied by nonresident suppliers.
A high level overview of Australia's goods and services tax as it relates to electronically supplied services.
Learn how a survey co-sponsored by RSM and HFMWeek sheds light on how hedge funds globally deal with CRS and FATCA compliance challenges.
A month ago the European Commission (EC) announced that Apple Inc. would have to pay Ireland over $14.5 billion, plus interest, for having received...
Our International Assignment Services team helps global companies plan, implement and manage cost-effective global mobility programs.
Foreign pension plans can be very costly for US taxpayers and play a key role in tax planning for international assignments
RSM commentary on expatriate issues within the energy industry; a report from the Worldwide ERC conference in Houston
Sending employees overseas requires careful planning. Watch now for tips on successful international assignment and repatriation.
Final regs update some categories of subpart F income, treatment of foreign-held U.S. property in transactions that involve partnerships.
Doing business overseas may trigger unexpected tax consequences, but careful planning can help mitigate the tax bite.
Tax community in Mexico have developed an approach to develop a proposed transfer pricing policy for negotiations with the Mexican tax authorities.
When entering the U.S. tax system through investment or relocation, a nonresident faces unique tax reporting and filing obligations.
Global Expansion Services is a comprehensive framework designed to optimize a company’s operations globally and maximize their ROI.
Learn how RSM helped an industrial services company increase visibility for key provisioning deliverables and filings.
Learn how RSM helped a nonprofit increase transparency into accounting process across numerous global locations.
How the BEPS initiative is beginning to be implemented and the effects of country-by-country reporting on middle market multinational entities.
Attend this webcast to learn about how the OECDA's release of the multilateral instrument may ease country adoption of BEPS recommendations.
Watch this recorded webcast discussing recent changes in Afghanistan tax code that may affect government contractors.
As the BEPS action plan continues to be developed and implemented, middle market companies need to understand the implications.
RSM’s Washington National Tax team will present an overview of the key provisions of the Tax Cuts and Jobs Act during this webcast.
RSM’s Lisa Pinchin advises on BEPS following project role at OECD
As 2017 begins, and a new Congress and president are sworn in, a comprehensive tax overhaul appears to be near the top of the legislative agenda. ...
Taxpayers with international activities will quickly realize that tax reform has taken the complex world of international taxation and added ...
Fall is around the corner and Congress’ progress on tax reform leaves much to be desired. Earlier in the year we were hopeful for comprehensive tax...
A new OECD report “Tax Policy Reforms in the OECD” reviews the tax reforms which were announced, legislated or implemented by OECD member states ...
A new destination-based tax regime may be part of increasingly likely comprehensive tax overhaul, but details remain unclear.
Read these tips for internationally active taxpayers on FATCA classifications, preparation for CRS reporting and more.
Limitation on benefits provisions of most U.S. treaties may necessitate the review of treaty qualification in certain circumstances.
RSM authors analyze the recent application of an entity theory to the sale of U.S. partnership interest by non-U.S. partners.
Global expansion can be the right answer for many companies looking to grow, let RSM help you determine the right global strategy.
RSM Ireland explains the impact of 2017 Irish budget on U.S. multinationals.
Mexico issues provisions protecting US companies with shelter maquiladora contracts from permanent establishment taxation.
As part of Germany’s efforts to implement the OECD’s BEPS Action Plan, expense deductions will be limited for payments after Dec. 31, 2017.
An overview of the OECD’s Public Discussion Draft on BEPS Action Item 7: Preventing the Artificial Avoidance of Permanent Establishment Status.
RSM worked with our U.K. and Australian affiliates to save this software company millions through transfer pricing planning
Despite exemption from federal income tax, bona fide residents of Puerto Rico are still required to report and pay self-employment tax.
Country responses to the Base Erosion Profit Shifting (BEPS) Project recommendations are being implementated at a fast pace. Is your company ...
As companies grow globally specific activities give rise to a permanent establishment and potential tax obligations in foreign countries.
European Commission releases five key areas for action seeking to align European Union tax policy with BEPS proposals.
U.K. to impose new 25 percent tax on certain companies that are deemed to be “diverting” income away from the U.K.
Working with an advisor who understands the international obstacles you face is critical to your success.
A manufacturing company looking to expand its operations globally was challenged by complex international tax structuring needs-enter RSM.
Stay current on the latest international accounting, tax and advisory news from around the world. Learn more here.
Taking advantage of global opportunity often means expanding into numerous foreign jurisdictions. Learn more here.
Global Expansion Services is a customizable approach designed to improve your ability to optimize global potential and maximize ROI.
India’s Central Board of Direct Taxes has recently introduced draft rules for public comment that implement master file and country-by-country ...
The Treasury and IRS recently issued temporary and proposed regulations to address corporate inversion transactions. While U.S. businesses often ...
Cash tax and financial statement impacts tax and finance executives need to consider
Cayman confirms FATCA portal to remain open after deadline, while IRS separately confirmed relief for mandate to collect foreign ID numbers.
India and Mauritius amend tax treaty to allow India to tax capital gains arising from the sale of shares of an Indian resident company.
India introduces goods and services tax to replace a plethora of central and state taxes.
The bill is part of Germany’s efforts to implement the OECD’s BEPS Action Plan, passage expected by September 2017.
An interest-charge domestic international sales corporation (IC-DISC) can be a powerful tax-savings opportunity for many companies exporting products.
Successfully repatriating employees needs thorough planning to ensure ongoing satisfaction for organizations as well as their expatriates.
RSM’s international assignment services team shares key topics on global mobility from the Forum for Expatriate Management Americas Summit
The purchase of tickets to “Boycott” countries must be reported on IRS Form 5713 or significant monetary and criminal penalties can result.
Proposed regs issued by the IRS provide guidance on treatment of foreign currency gain or loss of a CFC under business needs exclusion.
Managing international value added tax (VAT) obligations and processes for globally active middle market companies.
Indian High Court rules it will allow capital gain exemption based solely on a valid Mauritius tax residency certificate.
Netherlands expands scope of dividend withholding tax rules for 2018 even while it considers permanent repeal beginning in 2019.
US corporations doing business in Australia, as non-resident entities, may be able to take advantage of new rules on Oct. 1, 2016.
Effective date of Indian rules that would treat companies as having a place of management has been postponed to April 1, 2017.
Corporations and partnerships registered with the German commercial register must now report their beneficial owners.
Now is a relevant time to review the reporting requirements, including 2014 final regulations, for outbound asset transfers to foreign corporations.
A summary of key changes from the 2016 Mexican Tax Reform Act for US companies and individuals with business interests in Mexico.
An Indian Tribunal ruled that software development performed by a U.S. resident in India may be exempt from Indian tax.
Federal Court denies treaty benefits under Swiss treaty because tax avoidance was principal purpose behind creation of Swiss company.
New rules for foreign-owned disregarded entities give IRS obligatory information under tax treaties, information exchange agreements.
Qualified dividend income planning creates income tax savings for U.S. investors in S corporations, partnerships and LLCs with foreign operations.
Taxpayer favorable decision is positive development for companies with similar Indian operations. Learn more here.
Beginning January 2015, Mexican taxpayers must electronically file their accounting records with the government every month.
Mexico has issued new rules and guidance for Maquiladoras that soften the impact of some of the changes included in the 2014 tax reform provisions.
China’s changes on indirect transfers mean tax changes for past and future mergers, acquisitions, and restructurings.
The Dutch government has proposed reducing its corporate and withholding taxes along with other significant changes.
Proposed tax withholding rules may change how members of certain Dutch Cooperatives are taxed on profit distributions.
In this Privcap video, specialists discuss the challenges of structuring investment deals with offshore investors.
In this Privcap video, specialists discuss what the future holds in store for outlook of the global and U.S. real estate market.