August 2019
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    • Italy addresses double taxation arising from foreign TP adjustments
      Italy has recently implemented a new procedure to mitigate double taxation arising from foreign transfer pricing adjustments. Chiomenti’s Raul-Angelo Papotti, Paolo Giacometti and Andrea Alcara discuss the procedure, conditions and mandatory elements that must be addressed in order for an enterprise to seek an adjustment.
    • Transfer pricing controversy and governance challenges in Luxembourg
      Luxembourg’s stability and innovative culture has made it a global leader in the financial services sector. However, the greater interaction between the tax and regulatory dimension is creating complex tax governance and controversy challenges. Deloitte Luxembourg’s Ralf Heussner and Enrique Marchesi-Herce explore the impact BEPS changes will have on Luxembourg and its financial services sector
    • Russia’s 20-year evolution of transfer pricing practices
      In twenty short years, Russia has undergone a rapid transformation in transfer pricing (TP) adoption and harmonisation with the OECD’s norms. EY CIS’s Evgenia Veter traces the nation’s adoption, evolution and future development of TP policy, while exploring the key areas Russian tax authorities have currently highlighted as their focus
    • US companies gain benefits under tailored carbon taxes
      Multinational companies, including ExxonMobil and Microsoft, are supporting a corporate-friendly US carbon tax with trade-offs where they pay more tax in exchange for tax certainty, including protection from emission disputes.
    • What to expect at the IFA 2019 Congress
      International Tax Review speaks to IFA President Murray Clayson about the prospects for “radical change” on digital tax and why the London Congress will focus on BEPS Action 4 and the challenges facing investment funds.
    • Disclosures show whistleblowing standards benefit tax departments
      Data from internal corporate disclosures show that internal procedures and systems for whistleblowing are improving corporate governance and inter-departmental trust within companies, but tax heads are hesitant about the results that create a paper trail.

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