Ideas & Insights

Expats have concerns with new assignments, not the least of which are tax issues. Advance planning can minimize issues down the line.

District court upholds IRS summons issued to U.S. law firm pursuant to an information exchange request from the French tax authority.

The IRS announced it will begin the process of ending the 2014 Offshore Voluntary Disclosure program, with a closure date of Sept. 28, 2018.

Using decreased corporate income tax rates, German-owned companies in the US may be able to significantly reduce their overall tax burden

Join RSM US professionals for this one-hour on-demand webcast as we discuss how tax reform affects foreign-owned companies.

India’s Central Board of Direct Taxes has recently introduced draft rules for public comment that implement master file and country-by-country ...

Successfully repatriating employees needs thorough planning to ensure ongoing satisfaction for organizations as well as their expatriates.

Taxpayers with international activities will quickly realize that tax reform has taken the complex world of international taxation and added ...

Proposed regs issued by the IRS provide guidance on treatment of foreign currency gain or loss of a CFC under business needs exclusion.

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.

The Dutch government has proposed reducing its corporate and withholding taxes along with other significant changes.

Netherlands expands scope of dividend withholding tax rules for 2018 even while it considers permanent repeal beginning in 2019.

India releases draft “Master File” filing requirements that would apply if certain revenue and transactional thresholds are met.

Providing services electronically can trigger significant VAT collection and reporting in multiple jurisdictions.

Corporations and partnerships registered with the German commercial register must now report their beneficial owners.

Cayman confirms FATCA portal to remain open after deadline, while IRS separately confirmed relief for mandate to collect foreign ID numbers.

Federal Court denies treaty benefits under Swiss treaty because tax avoidance was principal purpose behind creation of Swiss company.

A manufacturing company looking to expand its operations globally was challenged by complex international tax structuring needs-enter RSM.

Germany looks to software for aid in efforts to locate foreign business failing to pay VAT on certain electronic sales prior to 2015.

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.

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...

Watch this recorded webcast discussing recent changes in Afghanistan tax code that may affect government contractors.

Tax strategy implemented in 1999 may lack economic substance to support subsequent shift of functions and profits.

As the BEPS action plan continues to be developed and implemented, middle market companies need to understand the implications.

CRA representatives shed light on Canadian compliance issues related to US LLPs and LLLPs, specifically mentioning Florida and Delaware.

Australian court sides with government and finds that Chevron’s internal group interest expense was excessive.

From planning to analysis to documentation to implementation, a transfer pricing guide for internationally active middle market companies.

BEPS Action Item 13 provides new guidance for transfer pricing documentation and country-by-country reporting for US multinationals.

When entering the U.S. tax system through investment or relocation, a nonresident faces unique tax reporting and filing obligations.

New rules for foreign-owned disregarded entities give IRS obligatory information under tax treaties, information exchange agreements.

Final regs update some categories of subpart F income, treatment of foreign-held U.S. property in transactions that involve partnerships.

Learn how a survey co-sponsored by RSM and HFMWeek sheds light on how hedge funds globally deal with CRS and FATCA compliance challenges.

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.

Learn how RSM helped a nonprofit increase transparency into accounting process across numerous global locations.

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. ...

India’s Budget 2017 introduces thin capitalization rules and other tax reforms to stimulate growth and enforce compliance.

The bill is part of Germany’s efforts to implement the OECD’s BEPS Action Plan, passage expected by September 2017.

Sending employees overseas requires careful planning. Watch now for tips on successful international assignment and repatriation.

Why is a current transfer pricing study critical? Our international tax team discusses important changes. Watch now.

A new destination-based tax regime may be part of increasingly likely comprehensive tax overhaul, but details remain unclear.

European Commission proposal allows qualifying Member States to implement a domestic reverse charge to address VAT fraud.

As companies grow globally specific activities give rise to a permanent establishment and potential tax obligations in foreign countries.

Proposed tax withholding rules may change how members of certain Dutch Cooperatives are taxed on profit distributions.

Doing business overseas may trigger unexpected tax consequences, but careful planning can help mitigate the tax bite.

Attend this webcast to learn about how the OECDA's release of the multilateral instrument may ease country adoption of BEPS recommendations.

Mexico issues provisions protecting US companies with shelter maquiladora contracts from permanent establishment taxation.

Foreign pension plans can be very costly for US taxpayers and play a key role in tax planning for international assignments

Minimize the risk of assessment after an audit of GST/HST tax obligations by the Canada Revenue Agency. Learn more here.

An overview of the latest developments on VAT, steps for addressing implementation and how organizations are getting ready.

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 month ago the European Commission (EC) announced that Apple Inc. would have to pay Ireland over $14.5 billion, plus interest, for having received...

US corporations doing business in Australia, as non-resident entities, may be able to take advantage of new rules on Oct. 1, 2016.

RSM Ireland explains the impact of 2017 Irish budget on U.S. multinationals.

Read these tips for internationally active taxpayers on FATCA classifications, preparation for CRS reporting and more.

An Indian Tribunal ruled that software development performed by a U.S. resident in India may be exempt from Indian tax.

Despite exemption from federal income tax, bona fide residents of Puerto Rico are still required to report and pay self-employment tax.

India introduces goods and services tax to replace a plethora of central and state taxes.

Taxpayer favorable decision is positive development for companies with similar Indian operations. Learn more here.

Global Expansion Services is a customizable approach designed to improve your ability to optimize global potential and maximize ROI.

Effective date of Indian rules that would treat companies as having a place of management has been postponed to April 1, 2017.

Canadian Revenue Authority will treat U.S. LLPs and LLLPs as corporations for income and treaty purposes.

The purchase of tickets to “Boycott” countries must be reported on IRS Form 5713 or significant monetary and criminal penalties can result.

RSM commentary on expatriate issues within the energy industry; a report from the Worldwide ERC conference in Houston

India and Mauritius amend tax treaty to allow India to tax capital gains arising from the sale of shares of an Indian resident company.

RSM’s international assignment services team shares key topics on global mobility from the Forum for Expatriate Management Americas Summit

China’s changes on indirect transfers mean tax changes for past and future mergers, acquisitions, and restructurings.

The Treasury and IRS recently issued temporary and proposed regulations to address corporate inversion transactions. While U.S. businesses often ...

Explore transfer pricing services for international or multistate companies to manage tax exposure and maximize business opportunities.

Country responses to the Base Erosion Profit Shifting (BEPS) Project recommendations are being implementated at a fast pace. Is your company ...

A summary of key changes from the 2016 Mexican Tax Reform Act for US companies and individuals with business interests in Mexico.

RSM’s Lisa Pinchin advises on BEPS following project role at OECD

Indian High Court rules it will allow capital gain exemption based solely on a valid Mauritius tax residency certificate.

Cash tax and financial statement impacts tax and finance executives need to consider

European Commission releases five key areas for action seeking to align European Union tax policy with BEPS proposals.

Tax community in Mexico have developed an approach to develop a proposed transfer pricing policy for negotiations with the Mexican tax authorities.

Taking advantage of global opportunity often means expanding into numerous foreign jurisdictions. Learn more here.

Qualified dividend income planning creates income tax savings for U.S. investors in S corporations, partnerships and LLCs with foreign operations.

An overview of the OECD’s Public Discussion Draft on BEPS Action Item 7: Preventing the Artificial Avoidance of Permanent Establishment Status.

Taxpayers may not be aware that their business activities with Canada may give rise to a reporting requirement, or even a tax liability.

Now is a relevant time to review the reporting requirements, including 2014 final regulations, for outbound asset transfers to foreign corporations.

How the BEPS initiative is beginning to be implemented and the effects of country-by-country reporting on middle market multinational entities.

Limitation on benefits provisions of most U.S. treaties may necessitate the review of treaty qualification in certain circumstances.

U.K. to impose new 25 percent tax on certain companies that are deemed to be “diverting” income away from the U.K.

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.

Translate your transfer pricing study into policies and procedures that will withstand challenges from tax authorities across all jurisdictions.

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.

Stay current on the latest international accounting, tax and advisory news from around the world. Learn more here.

Learn more about the introduction of foreign indirect taxes and practical next steps you can take to ensure your organization is covered.

A key points to consider when determining how electronically supplied services should be accounted for with regard to VAT rules globally.

A high level overview of New Zealand's goods and services tax as it relates to electronically supplied services.

A high level overview of Africa'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.

An overview of the Asia Pacific region's goods and services tax as it relates to electronically supplied services.

A high level overview of Australia's goods and services 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 high level overview of Mexico's goods and services tax as it relates to electronically supplied services.

A high level overview of the Middle East and North Africa's (MENA) 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.

An overview of the North American region's goods and services tax as it relates to electronically supplied services.

Our International Assignment Services team helps global companies plan, implement and manage cost-effective global mobility programs.

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.

RSM worked with our U.K. and Australian affiliates to save this software company millions through transfer pricing planning

Working with an advisor who understands the international obstacles you face is critical to your success.

An interest-charge domestic international sales corporation (IC-DISC) can be a powerful tax-savings opportunity for many companies exporting products.

Managing international value added tax (VAT) obligations and processes for globally active middle market companies.