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WEBSep 13, 2024 · Africa. This week in tax: Ireland progresses with new participation exemption. Ralph Cunningham, August 30, 2024. This month in indirect tax: UK parties say no to higher VAT. Ralph Cunningham, June 05, 2024. This month in indirect tax: Brazil moves closer to widespread reform. Ralph Cunningham, May 08, 2024.
IP transfers: Tax and accounting considerations
WEBDec 17, 2012 · Royalties paid in exchange for the right to use or exploit IP outside of the US are typically foreign-source income – IRC §862(a)(4). In contrast, the gain from the sale of IP – patents, copyrights, secret processes or formulas, goodwill, trademark, trade brand, franchise, or other like property – is generally sourced under IRC §865 according to the residence of the seller.
2019 Asia Tax Awards: The winners | International Tax Review - ITR
WEBMay 28, 2019 · The winners of International Tax Review’s 2019 Asia Tax Awards have been announced. Professional services firm EY was awarded Asia Tax Firm of the Year, with KPMG crowned as Asia's Transfer Pricing and Disputes and Litigation Firm of the Year. A total of 18 jurisdictions were celebrated in ITR 's national, regional and leader awards at a ...
Understanding the beneficial ownership v. beneficial holding …
WEBSep 14, 2021 · The concept of ‘beneficial ownership’ is found under the international tax treaties. The tax treaties are negotiated based on the model tax conventions and these conventions inter alia provide explanations as to the intent and purpose behind terms appearing therein. The phrase ‘beneficial owner’ appears in both the OECD Model Tax Convention and the UN Model Tax Convention in the ...
China - International Tax Review
WEBSep 6, 2024 · This week in tax: KPMG and EY gain from PwC client exodus in China. The ‘big four’ rivals have reportedly benefitted from the fallout from PwC’s Evergrande audit; in other news, Canada published draft pillar two legislation. Sam …
Conferences | International Tax Review - ITR
WEBApr 25, 2024 · ITR produces 8 high-level conferences and summits a year which attract over 1,000 attendees. For more information, contact: Jamil Ahad, Commercial Director. [email protected]. +44 (0) 207 779 8767. Jamil heads up …
About us - International Tax Review
WEBInternational Tax Review (ITR) is a global news and analysis service that provides leading business intelligence on all things corporate tax. We give subscribers practical information on three main areas: direct tax, indirect tax, and transfer pricing (TP), with an editorial slant towards the business of tax. Topics include changes to the tax ...
ITR Awards | International Tax Review
WEBApr 25, 2022 · ITR EMEA Tax Awards 2024: shortlist announced. ITR is delighted to reveal all the shortlisted nominees for the 2024 Europe Middle East & Africa Tax Awards. John Harrison, July 25, 2024. Awards.
Singapore: Budget 2021 – a summary of the key tax changes - ITR
WEBMar 17, 2021 · The additional registration fee (ARF) is a tax imposed upon registration of a vehicle in Singapore. There is a 45% rebate off the ARF for electric cars and taxis from January 2021 to December 2023 at a cap of $20,000, with an ARF floor of $5,000. The ARF floor will be reduced to S$0 for electric cars and taxis from January 2022 to …
World TP 2021 is live: A guide to the world's leading transfer …
WEBSep 30, 2020 · Produced in association with ITR (International Tax Review), World TP provides rankings and profiles of the most effective transfer pricing practitioners in the world, covering more than 60 jurisdictions located on every continent.
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