Latest

Trending

  • The Economist Falls for Formulary Apportionment

    By Kash Mansori, WTP Advisors Posted: February 04, 2016 Last week The Economist devoted one of its leaders to the topic of transfer pricing. From the January 30th issue: Going after Google Britain’s tax men struck a poor deal. But the real problem lies with flawed corporate-tax rules. It was meant to win plaudits for…

    Read more: The Economist Falls for Formulary Apportionment
  • Dutch State Aid Starbucks update

    By Richard Slimmen of Quantera Global Posted: December 02, 2015 Originally Posted by Quantera Global On 21 October 2015 the European Commission declared that Luxembourg and the Netherlands have granted selective tax advantages to Fiat and Starbucks, respectively. These practices are illegal under EU State Aid rules. The Dutch government has responded last Friday (27 November…

    Read more: Dutch State Aid Starbucks update
  • What the Focus on “Value Creation” Misses

    By Guy Sanschagrin Posted: November 12, 2015 In his blog post: BEPS – What It All Means, my esteemed colleague Kash Mansori explained that a key to a defensible transfer pricing policy is to align the allocation of taxable income among entities in multinational supply chains with “value creation”. And while this concept introduced under BEPS seems sensible in…

    Read more: What the Focus on “Value Creation” Misses