European Union on BEPS and Patent Boxes
The subtitle could easily have read "BEPS: Shoot Me in the Foot Again, Please". The authors of the study are Annette Alstadsæter, University of Oslo; Salvador Barrios, European Commission/Joint Research Centre/IPTS; Gaetan Nicodeme, European Commission/ULB/CESifo/CEPR; Agnieszka...
Posted by DRTP
On 6 July 2015
New Tax Convention between Canada and New Zealand
From Finance Canada website: "The new Convention between Canada and New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, and related protocols, entered into...
Posted by DRTP
On 2 July 2015
WCO Release New Guide to Customs Valuation and Transfer Pricing
The World Customs Organization recently released Guide to Customs Valuation and Transfer Pricing. The complete guide is available here. Robert Robillard, Ph.D., CPA, CGA, MBA, M.Sc. Econ. Senior Partner, DRTP Consulting Inc. 514-742-8086; robertrobillard "at" drtp.ca...
Posted by DRTP
On 29 June 2015
OECD Mandatory Disclosure Rules: CPA Canada Opinion
The complete CPA Canada report is available here. The highlights: "We believe that the OECD could address the lack of comprehensive data available to tax authorities for their tax law enforcement purposes without unduly burdening...
Posted by DRTP
On 25 June 2015
BEPS Action 8 DD on Hard-to-value intangibles: Public Comments Received
The comments are available here. Amazingly, over 200 pages of comments were received in spite of the short turnaround time. Robert Robillard, Ph.D., CPA, CGA, MBA, M.Sc. Econ. Senior Partner, DRTP Consulting Inc. 514-742-8086; robertrobillard "at" drtp.ca...
Posted by DRTP
On 23 June 2015