Tax & Accounting Blog

On February 9, 2017, the U.K. published VAT guidance with respect to businesses that supply digital services to private consumers. See BEPS Action 1. On July 17, 2014, the U.K. implemented the EU rules regarding the supply of EU cross-border digital services to consumers, which entered into force on … Read More

For many years I believed that to make the corporate income tax work, states had to adopt combined reporting. I believed that separate accounting regimes left too many planning opportunities. Yes, I also thought that the corporate tax should be repealed. But, I thought if the corporate tax were to survive combined reporting was a … Read More

Subject lines have been debated since the dawn of the email marketing age. Which ones spark interest the best? Which ones might raise a spam flag? Does character length affect deliverability? Do symbols increase or decrease open rates? Despite all of the testing and re-testing of subject lines, it appears that subject line perfection remains … Read More

According to Reuters, in a public vote held on February 12, 2017, over 59% of Swiss voters rejected the Corporate Tax Reform III (CTR III). After parliament approved the measures in 2016, critics gathered the 50,000 signatures needed to trigger the February 12 referendum, which overturned the parliamentary vote. On October 5, 2016, … Read More

On February 2, 2017, France published Form No. 2258-SD for country-by-country (CbC) reporting purposes. See BEPS Action 13. The form should be e-filed with the French tax authorities, with all information in English, within 12 months following the end of each financial year. The form adheres to the OECD CbC reporting … Read More

What is the point of having an enticing, well thought out CTA if no sees it? Whether you’re talking about a brilliant CTA on your website or in your email, your button need not take center stage, smack in the middle of your copy, in order for it to shine. Here are four alternative placements that … Read More