Tax & Accounting Blog

Portugal Implements EU Directives on Exchange of Tax Rulings and CbC Reports

Portugal Implements EU Directives on Exchange of Tax Rulings and CbC Reports

On August 24, 2017, Portugal published Law No. 98/2017 in the official gazette, which implements EU Directives 2015/2376 and 2016/881 on the automatic exchange of tax ruling and CbC reporting information among EU member states, respectively. The measures apply retroactively from January 1, 2017. Tax Rulings (BEPS Action 5) Building on the … Read More

Q&A: Jeff Law, Executive Director & Chief Appraiser for Tarrant Appraisal District

Q&A: Jeff Law, Executive Director & Chief Appraiser for Tarrant Appraisal District

Fort Worth has always been home to rugged individualists with a pioneering spirit. Established in the mid-19th century as an Army outpost along the Trinity River, it stockyards became a welcome stop for rough and rowdy cowboys driving cattle along the Chisholm Trail and earning a section of the city a distinctive nickname: “Hell’s Half … Read More

BEPS and the Allocation of Taxing Rights

BEPS and the Allocation of Taxing Rights

Author: David Spencer, an attorney in New York City, is a member of the Board of Advisors of the Journal of International Taxation and a frequent contributor. Recently, the Journal of International Taxation published a three-part article that deals with the allocation of taxing rights between jurisdictions.  This is a major international tax issue.  The OECD/G20 … Read More