US IRS updates foreign tax credit agency guidance – MNE Tax

US IRS updates foreign tax credit agency guidance – MNE Tax

An IRS apply unit revealed September 1 critiques the foundations with respect to the foreign tax credit for companies, together with key ideas, eligible taxpayers, and qualifying taxes – updating the content... Read more »
Global minimum tax could create confusion with current CFC rules – MNE Tax

Global minimum tax could create confusion with current CFC rules – MNE Tax

By Thomas Locher, analysis assistant with the Tax Foundation’s Center for Global Tax Policy, Washington, D.C. With momentum constructing for an settlement on a worldwide minimum tax and the G20’s broad backing... Read more »
Switzerland advances withholding tax reform – MNE Tax

Switzerland advances withholding tax reform – MNE Tax

By Francesca Amaddeo, Lecturer-Researcher, Tax Law Competence Centre (SUPSI), Manno, Switzerland In a transfer designed to extend Swiss attractiveness for financing actions, the Swiss Federal Council on April 15 proposed to exempt... Read more »