GTC Global
Jul 25, 20231 min read
Decision of the Tax Court (United States) in 3M Co. v Commissioner
In 2006 3M Co entered into a licensing arrangement where certain intangibles were made available to its Brazilian subsidiary. Brazilian...

In 2006 3M Co entered into a licensing arrangement where certain intangibles were made available to its Brazilian subsidiary. Brazilian...
The Tax Court decided to disregard both the IRS’s and the assessee’s transfer pricing analysis by adopting an unspecified method. As for...
Sacla SA, a French Company, sold a set of brands for EUR 90,000 to its wholly-owned subsidiary in Luxembourg. The French tax authorities...
A large majority of EU Member States’ representatives have expressed their will to move forward with public CbCr. This would require...
Destination-based tax rules on cross-border digital sales are growing in popularity across the globe. The link shows the list of...
Federal Council opened the consultation on the partial revision of the VAT law. It proposes in particular to impose all the services...
Kenyan Cabinet Secretary for National Treasury and Planning has issued draft Value-Added Tax (VAT) (Digital Marketplace Supply)...
The link highlights how countries are moving more towards e-invoicing regimes. Though the approach may vary from jurisdiction to...
Tax Executives Institute (TEI) recently provided comments in response to OECD’s Consultation Document for potential changes to the...
The EU Commission has prepared a draft Council Directive to extend the DAC-6 reporting deadlines by 3-months due to COVID-19...
