surrounding the taxation of such assets in a changing world. Certain measures taken by the US and Australian revenue authorities …, countries at the forefront of this rapidly evolving area of taxation law, along with views expressed in the OECD's Transfer …

-traditional methodologies, especially profit-split methodologies, in the US and Australia, and to a lesser extent by the OECD. These … on this trade. Both US and Australian tax practitioners have acknowledged that some of the most difficult transfer … transactions. The US final section 482 regulations , the OECD Guidelines and the Australian transfer pricing rulings all permit …

Taxation law is national law. Therefore, every sovereign nation can use taxation law to subsidise and incentivise … possible form of regulations are the rules regarding patent boxes. This paper looks at the differences in international law and … scrutinises the taxation law in 10 European countries with regards to the taxation of patents and similar regulations to protect …

Taxation law is national law. Therefore, every sovereign nation can use taxation law to subsidise and incentivise … possible form of regulations are the rules regarding patent boxes. This paper looks at the differences in international law and … scrutinises the taxation law in 10 European countries with regards to the taxation of patents and similar regulations to protect …

of major OECD countries, including Australia, France, Germany, Japan, the Netherlands, New Zealand, Sweden, the UK and …

service providers in the U.S., U.K., EU, Canada, and each of the 132 member jurisdictions of the OECD’s Global Forum, as well … as 8 million U.S. expats. In light of The Panama Papers, this book offers a timely and valuable contribution on the …