Switzerland Updates Safe Harbour Interest Rates for Intercompany Loans
The Swiss Federal Tax Administration (SFTA) published two circulars on updated safe harbour interest rates for intercompany loans for 2020. Loans to related parties in Swiss francs For loans to […]
Germany Publishes Consultation Agreement on MAP with the Netherlands on DTA
The German Ministry of Finance published a consultation agreement between the competent authorities of Germany and the Netherlands. The agreement concerns the implementation of the Mutual Agreement Procedure (MAP) under […]
Australia Reviews International Arrangements that Mischaracterise Australian Activities Connected with the DEMPE of Intangibles
The Australian Taxation Office (ATO) announced that it is reviewing international arrangements that mischaracterise Australian activities connected with the development, enhancement, maintenance, protection and exploitation (DEMPE) of intangible assets. Concerns […]
OECD Tax Officials Discuss Pillar 1 and 2
The Federation of German Industries (FDI) hosts its annual tax conference, addressing the tax challenges or the digitization of the economy. In this conference, among others OECD tax officials discussed […]
US: Maryland Proposes Digital Advertising Tax
In the Senate of Maryland, a bill has been introduced that proposes the taxation of digital advertising. If the bill passes, it would be the first digital services tax on gross […]
TPA Global’s Matrix on Key Transfer Pricing Issues regarding Treasury Activities
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