On September 16, 2019, the United States Internal Revenue Service announced the mailing of a time-limited settlement offer for certain taxpayers under audit who participated in abusive micro-captive insurance transactions.
The Irish Government is arguing that favorable tax treatment was not granted to Apple under two rulings deemed by the EU to have constituted illegal state aid to the company.
The Swiss Government on September 20, 2019, announced that it has exchanged instruments of ratification with the United States to bring into force a Protocol to their double tax agreement.
According to a recent comment by United States Vice President Mike Pence, the Polish Government has decided not to proceed with a national digital services tax.
The Governments of France and the United States are reportedly close to settling a dispute surrounding France’s digital services tax.
On August 22, 2019, a notice was published which announces the intention of the United States Treasury Department and the Internal Revenue Service to issue new regulations providing relief to domestic partnerships and S corporations attempting to compl…
On August 19, 2019, the Office of the United States Trade Representative held an off-camera public hearing on France’s recently introduced digital services tax, attended by three major technology firms.
The OECD on August 13, 2019, released follow-up reports for
Belgium, Canada, the Netherlands, Switzerland, the United Kingdom, and the United States on their efforts to implement BEPS recommendations on dispute resolution.
On August 16, 2019, the United States Court of Appeals for the Ninth Circuit issued a decision in favor of Amazon, in a case involving the regulatory definition of intangible assets and the method of their valuation in a cost-sharing arrangement.
United States President Donald Trump said on August 20, 2019, that the administration is considering additional tax cuts to help maintain economic growth.