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Tax How do the new PE rules in the MLI work?
As a result of the BEPS discussion, the OECD decided to modify its Model Tax Convention (MTC). All the bilateral treaties concluded on the basis of the old MTC
Tax Taxing the digital economy
Specific recommendations on digital taxation have been limited and the OECD’s calls for an international consensus on the way forward have so far been
Tax New Dutch Transfer Pricing Decree
On April 22, 2018, the Dutch Ministry of Finance issued a new transfer pricing decree (nr. 2018-6865 or the “Decree”) which was published in the State Gazette
Tax Seeing the big strategic picture
As multinational enterprises find themselves swamped by multiple transfer pricing documentation deadlines, the danger is failing to take the big picture view
Tax The changing global mobility landscape
Businesses and their employees working internationally are faced with a complex web of regulations and laws. So what are the issues impacting global mobility
Tax BEPS multilateral instrument
The signing of the Organisation for Economic Co-operation and Development’s (OECD’s) multilateral instrument (MLI) in June was a significant achievement in the