Articles

Results 1 to 3 of 3
Most popular |Most recent


Episode 17: Digital Services Tax - Unpacking What Matters and What is Conjecture

Global - October 10 2020 This Episode of TMT Talk discusses the issues and challenges when it comes to digital services tax and its possible wider implications on global tech…

Ariane Calloud, Kate Alexander, María Antonia Azpeitía.

Treasury and IRS Release Proposed GILTI Guidance

USA - October 10 2018 On September 13, 2018, Treasury and the IRS released proposed regulations under section 951A. For the most part, the proposed regulations provide…

Erik J. Christenson, Joshua D Odintz, Stewart R. Lipeles.

Germany extends its Dual Consolidated Loss Rules

Germany - December 31 2013 Germany recently increased its restrictions on the dual use of losses within a German tax consolidation scheme, the so called Organschaft. The…

Christoph Becker, Tino Duttiné.