Tax Dispute Resolution
Tax Dispute Resolution
TaxNewsFlash-Tax Dispute Resolution — KPMG's reports of tax dispute resolution developments from around the globe involving income taxes, transfer pricing, indirect taxes, and other taxes
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Tax Dispute Resolution Quarterly
December 2019
The December 2019 edition features articles on CAP updates, purchaser considerations post-Wayfair, advance pricing arrangement for Europe, CFC rules under ATAD, and more.
>> Read Tax Dispute Resolution Quarterly [PDF 2 MB] (December 2019)
Recent Articles
December 2019
12 Dec - India: Tribunal allows section 10A deduction on additional income resulting from APA
11 Dec - Brazil: Regulation of tax settlements
11 Dec - Costa Rica: Proposal for VAT collection mechanism, cross-border or intangible digital services
11 Dec - Czech Republic: Bill proposing digital services tax presented to legislature
11 Dec - Turkey: Digital services tax enacted, effective date of March 2020
10 Dec - India: Sales tax, place where contract for time-charter agreement entered
9 Dec - Mexico: “Certain date” on documents, tax law implications
9 Dec - Nigeria: Basis for computing interest on tax liabilities (tribunal decision)
9 Dec - United States: Relief from broad partner tax basis capital account reporting for 2019
6 Dec - India: Application of MLI to tax treaties with Australia, Finland, Japan, Singapore, Slovakia, UAE
6 Dec - Italy: Financial transaction tax is challenged (CJEU Advocate General opinion)
6 Dec - UK: HMRC online tool, employment status for tax verification
4 Dec - KPMG report: Comments on OECD’s global anti-base erosion (GloBE) proposal under Pillar Two
4 Dec - OECD responds to U.S. Treasury’s letter on digital services tax
4 Dec - United States: Treasury opposition to digital services tax initiatives, support for Pillar One
3 Dec - Belgium: Tax prepayments and effects of earnings stripping rules
2 Dec - U.S. conclusions, trade-related investigation of France’s digital services tax
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