Ideas & Insights

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

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.

Recent changes by Indian tax authorities on taxing dividend distributions may impact U.S. investors’ repatriation of earnings.

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.

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

In late March 2020 Mexico’s Secretary of Health issued measures that are to be followed in response to the COVID-19 pandemic

In response to the coronavirus impact, tax policy changes are being proposed and enacted in countries around the globe.

Although not effective until July 2020, DAC 6 reporting obligations retroactively apply to transactions occurring on, or after June 25, 2018

Data is the new battleground for tax authorities. Businesses should take steps to assure the quality and integrity of their data.

More than $750bn VAT revenue has been lost across the EU over a 5-year period from VAT fraud and more significantly to noncompliance.

The introduction of the services cost method concept to the Base Erosion Anti-Abuse Tax (BEAT) is a welcome benefit to some taxpayers.

Effective Nov. 1, 2019 Polish tax authorities announced they will introduce what is known as a Split Payments Mechanism (SPM).

Final regulations issued in late June 2019 on GILTI inclusion could have a considerably differently impact on PE and VC fund structures.

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

It has been nearly 90 years since the trade wars of the 1930’s, so there is little memory of what a trade war looks like.

Changes to the international tax system will require U.S. taxpayers to navigate important foreign tax credit transition rules.

Intersection of GILTI rules and business interest expense limitation rules creates opportunity to characterize interest expense.

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

Court imposes substantial “willful” penalty for failure to file FBAR where taxpayer fails to consult tax advisor regarding foreign account.