Global Tax News and Analysis
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The Role of Tax Treaties in Facilitating Development and Protecting the Tax Base
By Jeffrey Owens and Michael Lang Profs. Jeffrey Owens and Michael Lang are with the Institute for Austrian and International Tax Law, Vienna University of Economics and Business. The authors would like to thank the Qatar Financial Center Authority (QFCA) for its generous support to help make this study possible. Copyright 2013 Qatar Financial Center... [Read more of this article]
Switzerland: Lump sum taxation
Dimitri Rotter and Benjamin Dori, Froriep Renggli Attorneys at Law, Zug and London The lump-sum tax system, which is in existence in several cantons in Switzerland since over a 100 years, has recently seen its hold waning with its abolition in some of the cantons. However, despite being under attack, it still presents itself as an attractive regime... [Read more of this article]
Non-transactional Principals in Asia-Pacific – The Value-added Services model
Matthew Andrew, Edvard Rinck, Andrew Choy and Michael Nixon Ernst & Young Solutions LLP, Singapore, China and Hong Kong I. Introduction Historically, the rationale for multinational company (MNC) investment to Asia often was to secure supplies and achieve margin improvements through establishing low-cost sourcing and manufacturing operations, for... [Read more of this article]
Luxembourg Edges Toward Agreement On Sharing Account Information With U.S.
BRUSSELS — Luxembourg took a step closer to sharing financial information about U.S. account holders in the country, announcing May 21 that it will adopt a government-to-government data-sharing system by 2015, assuming other nations also agree to such information exchange agreements. As one of the largest financial centers built on bank secrecy laws,... [Read more of this article]
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