Late 2021, Finland implemented a regulation concerning taxation of reverse hybrid arrangements included in article 9a of ATAD2 directive (Council directive (EU) 2017/952 amending Directive 2016/1164).

Kyle Pomerleau, American Enterprise Institute, warns that while the Biden Administration's recently released 2023 budget—which includes additional reforms to the tax treatment of multinational ...

Ricardo Schmitz, Mykolas Romeris University, discusses new amendments to the Estonian transfer pricing rules, in force since January 1, with the goal of harmonizing domestic legislation with current ...

Francesca Amaddeo, Tax Law Competence Centre (SUPSI), discusses the February 21 virtual “OECD Tax Talks” webinar to assess the world’s progress in implementing the historic OECD/G20 two-pillar ...

Poland’s Ministry of Finance has been participating since November in a project coordinated by the European Commission to reform the Polish transfer pricing regulations. The project is planned to take ...

The US Treasury Financial Crimes Enforcement Network (FinCEN) on December 7 issued proposed rules to implement beneficial ownership reporting requirements to “impede malign actors from abusing legal ...

The US Treasury announced on November 22 that it has reached an agreement with the Turkish government on Turkey’s transition from its digital services tax to the new taxing rules under the . . .

Ivan Shynkarenko, KM Partners, WTS Global, discusses a new procedure applicable to advance pricing agreements for transfer pricing purposes, adopted by Ukraine's Cabinet of Ministers on October 28, ...

To reach international agreement, a global minimum tax deal would need to exclude from minimum taxation income from substantive activities within a jurisdiction, according to Pascal Saint-Amans . . .

The Minister’s comments, reflecting his previously announced stance on the issue, position Ireland as a counterpoint to the US’s increasing push under the Biden Administration for agreement on a ...

Twelve tax haven countries, for the first time, provided information about the activities of some business entities located in their countries to the countries where the entities' parents or ...

250+ international tax and transfer pricing experts have published with MNE Tax, including eminent tax professors and other academics, current and former government and OECD tax officials, and some of ...