Tax & Accounting Blog

Ireland’s Corporate Tax Strategy and BEPS

Ireland’s Corporate Tax Strategy and BEPS

On July 31, 2018, Ireland’s Department of Finance released its Corporation Tax Strategy Report (TSG 18/01), dated July 10, 2018. The report discusses Ireland’s proposals with respect to taxing the digital economy, hybrid mismatches, controlled foreign companies (CFCs), limitation on interest deductions, and the Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent … Read More

Canada Publishes 2017 Report on Advance Pricing Arrangements

Canada Publishes 2017 Report on Advance Pricing Arrangements

On July 12, 2018, the Canada Revenue Agency (CRA) published Advance Pricing Arrangement: Program Report 2017. See BEPS Action 14. The CRA offers the program to assist taxpayers in preventing future transfer pricing (TP) disputes, and to provide increased certainty for transfer pricing methodologies for future intercompany TP transactions (e.g., to establish a … Read More