The OECD’s BEPS Discourse and China’s new Transfer Pricing related Measures: The OECD starts reaping what it has sown
The OECD has kept repeating that its BEPS project was not aiming to replace the arm’s length principle (ALP) by a global formulary apportionment (GFA) approach or any of its forms (global unitary tax principle, etc.)....
Posted by Stéphane Dupuis
On 30 March 2015
North America’s First Renminbi Trading Hub
From Finance Canada website: "The renminbi ascended into the top five world currencies used in global payments in January 2015. Canadian exports to China have more than quadrupled since 2003, with two-way trade totalling $78...
Posted by DRTP
On 27 March 2015
BEPS China: Services Rendered to Any China-Based Entity Must Provide an Economic Benefit
According to a report issued by China-Briefing.com available here (by Dezan Shira & Associates; Legal Editor: Steven Elsinga), the State Administration of Taxation (SAT) indicated on March 18, 2015: "Services rendered to the China-based entity by the...
Posted by DRTP
On 27 March 2015
More EU “Investigations” on State-aid
Following our latest blogpost on State aid in the EU, things have not slowed one bit... Commission opens in-depth investigation into public contracts between Brussels authorities and French advertising company JC Decaux (March 24, 2015) State aid:...
Posted by DRTP
On 27 March 2015
Budget du Québec du 26 mars 2015 : augmentation de l’impôt de dizaines de milliers de PME
Chaque budget amène son lot de changements. Le budget du Québec du 26 mars 2015 n'est pas différent. Voici ce qui a principalement retenu notre attention pour les PME dont plusieurs dizaines de milliers vont...
Posted by DRTP
On 26 March 2015