Ideas & Insights

This article delves into the taxation of carried interest in Hong Kong and the US, two of the world’s leading private equity hubs.

The super-deduction provides a temporary first-year allowance for some companies. It also impacts U.S. shareholders with GILTI inclusions.

Double tax on dividends received by United States shareholders from foreign corporations addressed via TJCA through section 962.

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

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

As manufacturing companies rethink their global footprint, they have to bear in mind the changes in tax rules that target global income.

Effective July 1, 2021 the EU’s broad e-commerce package came into effect. The reform aims to modernize VAT for cross-border e-commerce.

Digital assets may be impacted by value added tax and digital services tax implemented by various jurisdictions.

Overview of the SEP rules that are important for multinational entities to consider while conducting business in India.

Mexico bans subcontracting arrangements. Companies need to act by Aug. 23 2021 to avoid tax, legal and judicial consequences.

The international tax landscape is shifting based on recent reports from the White House, Senate Finance Committee and U.S. Treasury.

2020 regulations expand the scope of the foreign tax redetermination rules, increasing compliance burdens in many cases.

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

Nonresidents of Canada could face significant Canadian sales tax compliance obligations effective July 1, 2021.

French court expands definition of dependent agent for purposes of Permanent Establishment (PE) determination.

Companies doing business in, or through India, should evaluate the impact proposed in the India’s 2021 budget released Feb. 1.

Reduction of participation exemption for dividends and capital gains earned by Spanish entities increases corporate tax rates by 1.25%.

Information on the instant asset write-off and tax loss carryback measures in Australia with potential tax savings for clients.

Now that we are post-Brexit and new rules have been released, companies must quickly move from planning to execution stage.

The OECD’s guidance illustrates how the pandemic may impact arm’s length results, including lower profits and even losses.