Ideas & Insights

UK government provides relief from DAC6, reducing the scope of reporting for UK intermediaries with cross-border transactions.

A look at the impact of Brexit on tax treaties and on the operation of tax law internationally in the new year.

Some European member states are extending the application of the anti-hybrid rules to common non-abusive structures.

German tax may apply to payments for the licensing or sale of German registered IP, even if neither party resides in Germany.

China has dominated global supply chains, but with rising labor costs, a U.S.-China trade war and the COVID-19 outbreak, this may change.

Netherlands Budget Day 2021: An overview of important corporate and international tax developments to be aware of in country

RSM India covers the complex cross-border tax considerations and reporting requirements applicable to nonresident Indians in this guide.

On Sept. 1, 2020, the Treasury released final regulations on the section 59A base erosion and anti-abuse tax (BEAT).

The U.S. State Department informed Hong Kong authorities that the shipping agreement between the countries has been suspended or terminated.

The IASB’s recent amendments address the transition to alternative interest rate benchmarks as a result of benchmark reform.

The EU-US Privacy Shield agreement, a mechanism used to transfer personal data from the EU to the US, was invalidated by the EU court.

France enacted an intellectual property tax regime. Find out what this means for U.S. multinational businesses with operations in France.

On March 17, 2020, the IASB approved deferral of the effective date of International Financial Reporting Standard 17 (IFRS 17).

Stress in the British financial markets drops as voters hand the Prime Minister a clear victory, signaling an end to Brexit gridlock.

Newly released foreign tax credit regulations address tax reform changes, clarify existing rules and provide new elections and safe harbors.

Impact of U.S.-China trade war weighs heavily on decision makers at midsize companies, according to RSM US Middle Market Business survey.

If a fund is organized as a partnership, and has German investors, the annual filing of a partnership return in Germany is required.

Research implies that U.S. consumers and firms are paying a $3 billion-per-month increase in costs due to current trade policies.

The U.S. announced its intent to end India’s Generalized System of Preferences (GSP) beneficiary designation in March 2019.

U.S. companies with operations in Mexico should carefully analyze the applicability of the Income Tax and VAT Credits.